Passas, Ioannis: - Ioannis Passas is a researcher with a Ph.D. in financial accounting and auditing from the Department of Business Administration & Tourism of the Hellenic Mediterranean University, where he teaches accounting courses at the undergraduate and postgraduate levels. He also teaches at the Department of Accounting and Finance of the Neapolis University of Paphos in the postgraduate program of Forensic Accounting. He is also a Certified Internal Control Auditor (CICA), a Certified Control Specialist (CCS) by the Institute of Internal Auditors (IIC), a Certified Management Accountant (CMA) by the Institute of Chartered Accountants and a Certified Internal Auditor by the State of Greece. He has participated in international conferences with his contributions and has published numerous papers in peer-reviewed journals and volumes in foreign language books. He has also authored six academic books, five based on his discipline (Accounting and Management Accounting) and the other on Research Methodology. His main research interests focus on the scientific fields: ESG, Management Commentary, Disclosure Narrative information, Multiple Criteria Decision-Making in Accounting, Strategic decisions, Fraud, Auditing, Quality of Financial Statements, Accounting, and Operational Research. He is a member of the Hellenic Association of Economists and Accountants, the research laboratories OramaLab and LAFIM, the Institute of Public Accountants ACPAI, the Hellenic Economic Chamber of Greece, and a founding member of ELINESEE.