Dr. Raïda CHAKROUN is an Associate Professor of Accounting (with sixteen years of academic experience) in the Higher Business Studies Institute at Carthage (Institut des Hautes Etudes Commerciales), Tunisia. She teaches taxation, financial accounting, accounting theory and accounting standards. Her research interests are related to voluntary disclosure, social and environmental disclosure and corporate governance. Her research papers have been published in several international journals. Being committed to several editorial activities, She has reviewed articles for international scientific journals and has been an external examiner for a large number of PhD. students, She is a member at LIGUE (Manouba University, Tunisia). She is also the vice president of the Tunisian Accounting Association.