Javier Sosa is Associate Professor of Accounting and Finance at CUNEF since 1993. He is also the Director of the Master of Auditing and member of the Board of Directors of the Research Institute of Derecho Comparado of Complutense University. He has been Professor of Accounting and Finance at Complutense University since 1990. Besides his PhD in Economics, he also has a PhD in Law. Alongside his research activity, he has an intensive career as professional auditor (he is member of Registro Oficial de Auditores de Cuentas del Ministerio de Asuntos Económicos y Transformación Digital) since 1989 and Accredited Accountant Expert (ICJCE).