Jamel CHOUAIBI holds a PhD degree from the University of Sfax in Tunisia. He is now associate professor of Accounting at the Faculty of Economic Sciences and Management of Sfax (Tunisia) and a Researcher at laboratory of research in information technology, governance and entrepreneurship "LARTIGE". His research works focus on financial and accounting information, corporate governance, standards and accounting principles and corporate social responsibility. He has published several papers in various refereed journals such as International Journal of Law and Management, Journal of the Knowledge Economy, Journal of Economics Finance and Administrative Science, International Journal of Managerial and Financial Accounting, Accounting & Management Information Systems, EuroMed Journal of Business.