Author Biographies

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Ioannis Passas is a Postdoctoral Researcher at the Department of Business Administration and Tourism at the Hellenic Mediterranean University in Heraklion, Greece. He holds a Ph.D. in Financial Accounting and Auditing from the same department, where he teaches accounting courses at both the undergraduate and postgraduate levels. He also teaches at the Department of Accounting and Finance at Neapolis University of Paphos in the postgraduate program of Forensic Accounting and at the Department of Tourism Management in the Executive MBA in Hotel Management program at the University of West Attica. He is a Certified Internal Control Auditor (CICA), a Certified Control Specialist (CCS) by the Institute of Internal Auditors (IIA), a Certified Management Accountant (CMA) by the Institute of Chartered Accountants, a Certified Internal Auditor by the State of Greece, and certified by ACCA in Accounting, Finance, and Sustainability. He has participated in international conferences and published numerous papers in peer-reviewed journals and foreign-language books. He has also authored six academic books, five based on his discipline (Accounting and Management Accounting), and one on Research Methodology. His main research interests focus on ESG, Management Commentary, Disclosure Narrative Information, Multiple-Criteria Decision-Making in Accounting, Strategic Decisions, Fraud, Auditing, Quality of Financial Statements, Accounting, and Operational Research.
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