GRANT SAMKIN, BCompt (Hons) MCom (cum laude) (Durban- Westville), DCompt (South Africa) CA (NZ) CA (SA) is an Associate Professor in the Management School at the Universityof Waikato. Prior to this appointment, he taught at the Universityof Durban-Westville and the University of Natal (Durban). Granthas also presented lectures in England. During the last 16 years hehas taught undergraduate and postgraduate programs in Financial Accounting and Auditing. Prior to his time in the university sector, Grant spent a number of years as a chartered accountant in practice and in industry. While in industry he held a senior position with a subsidiary of one of South Africas largest construction companies. He has publications in a number of international accounting journals including: Accounting, Auditing & Accountability Journal; Accounting History, Advances in Public Interest Accounting; Journal of Intellectual Capital; Journal of Economic and Financial Sciences; Accounting Education: An International Journal; Qualitative Research in Accounting and Management; and Financial Reporting Regulation and Governance.