Paul André, Ph.D. (U. of Waterloo, Canada), professor, HEC Lausanne, has taught Financial Reporting, Financial Statement Analysis and Business Valuation in many MSc, MBA, and various Advanced Masters and Executive Education programs. His research focuses on financial reporting, earnings quality, corporate governance, ownership structures, auditing, and mergers and acquisitions. Paul has published articles on these topics in journals such as: Contemporary Accounting Research, European Accounting Review, Accounting and Business Research, Journal of Business, Finance & Accounting, Corporate Governance: An International Review, and Accounting in Europe. Paul is to become co-Editor-in-chief of Comptabilité Contrôle Audit/Accounting Auditing Control in 2021. He has been Editor of Accounting in Europe, a journal of the European Accounting Association, Associate Editor of the Journal of Business, Finance & Accounting and is/has been on the editorial boards of Contemporary Accounting Research, Accounting and Business Research, Comptabilité Contrôle Audit, Finance Contrôle Stratégie, among others. He has been a Professor at ESSEC Business School (and director of the ESSEC Financial Reporting Centre), the University of Edinburgh, HEC Montréal, UQAM, and the University of Ottawa. Past Associate Dean for Research and Head of Department, Paul is also a Canadian Chartered Professional Accountant (CPA-CA) and has worked for one of the Big Four auditing firms.