Stylianos Efstratios Vatis received a Bachelor's Degree in Business Administration from the Hellenic Open University. He holds two Master’s degrees from the University of Macedonia: one in Strategic Managerial Accounting and Financial Management, and another in Applied Accounting and Auditing, both from the Department of Accounting and Finance. He is currently a PhD Candidate in the Department of Accounting and Finance at the University of Thessaly. Stylianos Efstratios Vatis has published papers in international peer-reviewed journals in the areas of accounting and scientometrics with a focus on big data analytics. Finally, he holds the professional certification of Certified Internal Controls Auditor (CICA).

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).

Antonios Persakis is an assistant professor at the Department of Accounting and Finance of the University of Thessaly in the subject of Financial Accounting with analysis of financial statements. He holds a degree in International and European Economic Studies (2005) from the Athens University of Economics and Business, a Master's degree in Business Administration MBA (2010) from StaffordShire University (UK), a Master's Degree in Accounting and Finance – Master of Arts in Finance and Investment and Financial Management (2016) from the London School of Business and Finance (UK), PhD in Accounting and Finance (2016). He has been working at the Department of Accounting and Finance of the University of Thessaly since 2021. He is also a member of the School of Social Sciences of the Hellenic Open University. His teaching work, as well as his research interests, focus on accounting and finance. In addition, he has significant professional experience in the field of accounting and has served as an accounting consultant in first-degree local authorities and director of a large pharmaceutical warehouse.

Evangelos Chytis is a Professor at the University of Ioannina - Department of Accounting and Finance in Greece and an Adjunct Professor at the Hellenic Open University. Professor Chytis holds a Ph.D. in Accounting, MSc in Banking and Finance, and BA in Economics and has extensive teaching experience at undergraduate and postgraduate levels. He has more than 15 years of work experience in the industry as CFO and Head of the Accounting Department and in the Ministry of Economics. His research focuses on Financial Reporting (IAS/IFRS), Corporate Governance, and Taxation (AIT).