About the Author
The Author: Roseline Dent d'Almuano, Professor of Accounting and Finance, was born in Switzerland in 1965. She started her studies in Finance and Business Administration in Europe and continued in the U.S.A. where she received her Ph.D. (Business Administration and Financial Accounting) from Arizona State University. Dr. Dent d'Almuano is the author of «La Comptabilité: Le But ou le Moyen?», «Instruments Dérivés: Risques et Réglementation», «Current Issues in Financial Accounting Research: A Literature Review», «A Statistical Analysis of U.S. and Japanese Banks», and «Transfer Students' Achievement in Intermediate Accounting: An Empirical Study of Arizona State University Students». She is a member of the American Accounting Association, the European Accounting Association and the Beta Gamma Sigma Honorary Society.