1. Authors’ full names followed by current positions; DANIEL BOTEZ, Associate Professor PhD 2. Education background including institution information and year of graduation (type and level of degree received); • 1988 – Graduate the Faculty of Economic Sciences, University ”Alexandru Ioan Cuza” of Iasi, Romania; • 2005 – PhD in Accounting, University ”Alexandru Ioan Cuza” of Iasi, Romania; 3. Work experience: • From 2001, Lecturer, and from 2008 Associate Professor at Faculty of Economic Sciences, ”Vasile Alecsandri” University of Bacau, Romania • 1996-2001 Executive position to The Body of Experts and Licensed Accountants from Romania, county branch • 1991-1996 Government employee in financial control • 1988-1991 Employee in accounting 4. Current and previous research interests: • Financial reporting, integrated reporting, sustainability reporting • Statutory audit, internal audit • The impact of information technology on the accounting profession • The challenges for professional accountants 5. Memberships of professional societies and awards received • From 1996 – Expert accountant, member of The Body of Expert and Licensed Accountants of Romania • From 2001 – Financial auditor – member of The Chamber of Financial Auditors from Romania • From 2008 – Tax consultant – member of The Chamber of Tax Consultants of Romania