Emeritus Professor of Accounting, Shidler College of Business,University of Hawaii at

Catedratico de Economía Financiera, Universidad de Huelva, Spain

California State University, Northridge

John E. Rhodes Professor of Accounting, Bentley University

Professor, Universidade de São Paulo

Lilian L. and Harry A. Cowan Research Professor Northeastern University

Universidade Salvador

Universidad de La Laguna / Iriarte School of Tourism

Southern University of Science and Technology

University of Sydney