Azzouz ElhammaAzzouz Elhamma is a Full Professor of Accounting and Finance at the National School of Business and Management (ENCG), Ibn Tofail University in Kenitra, Morocco. He earned his Ph.D. in Management Sciences in 2011, followed by his Habilitation to Supevise PhD Research (HDR) in the same field in 2017. Professor Elhamma teaches a variety of undergraduate and graduate courses, including Advanced Financial Accounting and International Financial Reporting Standards (IFRS). His research interests focus on IFRS, Sustainability, and Management Control. He has published numerous scientific articles on the adoption and impact of IFRS, particularly in emerging economies, in internationally recognized journals such as the “Journal of Financial Reporting and Accounting”, the “International Journal of Accounting, Auditing and Performance Evaluation”, the “Journal of Management Development”. Read More Read Less