Samuel Sponem Author

Hesham Yousef is a Postdoctoral Fellow at the CPA International Research Chair in Management Control at HEC Montréal, Canada. He also holds an appointment as Assistant Professor in the Faculty of Commerce at Sohag University, Egypt.

Samuel Sponem is a Professor at the Department of Accounting, HEC Montréal, Canada.

Lorenzo Lucianetti is a Professor of Business Administration and the Director of Undergraduate Studies in Economics and Management at the University G. d’Annunzio Chieti-Pescara, Italy. He is also a Visiting Research Fellow at the University of Cranfield, U.K.