Salma Damak Ayadi is an Associate Professor in Accounting and Academic Dean at IHEC Carthage, Tunisia. She received her PhD at the CREFIGE, Paris Dauphine University, France. Her research interests are related to audit, voluntary financial and non-financial reporting and international accounting standards. Her research papers have been published in several international journals. She is vice chair of Tunisian Accounting Association and a member of LIGUE (University of Manouba, Tunisia).