He received his Ph.D. from Southern Illinois University Carbondale (USA) where he was introduced into the world of research in financial accounting. Dr. Elbannan also has teaching experience at California Polytechnic State university (San Luis Obispo, California, USA). His main research interests are in the areas of information economics, management accounting, and accounting standard setting. His publishing record includes publications in Accounting, Organizations and Society, Review of Quantitative Finance and Accounting, and the International Journal of Disclosure and Governance. His e-mail address is melbannan@aucegypt.edu.