George Drogalas received a Bachelor's Degree from the Department of Business Administration, University of Macedonia (Thessaloniki, Greece) and a Master of Business Administration (MBA) in Accounting and Auditing from the Department of Business Administration, University of the Aegean. He holds a Doctorate in Accounting and Auditing from the Department of Business Administration, University of Macedonia. Now, he is an Assοciate Professor in the field of Accounting at the Department of Business Administration, University of Macedonia. George Drogalas has published many papers in international journals in the areas of internal audit, audit committees, tax audit, and accounting. Finally, he is a Certified Internal Controls Auditor (CICA).