Afef KhalilAfef Khalil is an assistant professor of Accounting at the Higher Institute of Accounting and Business Administration (ISCAE)- Tunisia. She is an associate researcher at the Economic Research Forum (ERF) in Egypt and a member of the ‘MOCFINE’ laboratry in Tunisia, Infinity Academic Development (IFAD) in Turkey, and the Moroccan Association of Control, Accounting, and Auditing (AMCCA) in Morocco. Dr Afef Khalil is the author of several books and publications in international journals. She is a referee and member of the editorial board of several journals. Read More Read Less