Michele Bertoni, PhD, is an Associate Professor of Accounting at the University of Trieste, Italy, where he teaches Accounting and International Financial Reporting Standards. He is also a lecturer of Accounting and Management Control at MIB School of Management in Trieste, Italy. He regularly visits the Monfort College of Business of the University of Northern Colorado, where he teaches IFRS-related topics. His current research interests include IFRS, the value relevance of accounting information, and healthcare cost accounting. He is a member of SIDREA (the Italian academic Accounting association), of the European Accounting Association, and of the International Association for Accounting Education and Research.