Luca Ianni is Associate Professor of Accounting and Business Administration at the Department of Management and Business Administration - “G. d’Annunzio” University of Chieti-Pescara, Italy. He has been Visiting Researcher at the School of Business – University of Ballarat (Australia), and at the School of Business – University of Cardiff (UK). He earned the Italian National Scientifi c Qualifi cation (ASN) for Full Professor position. Main research interests focus on Critical Accounting, Accounting for Public Interest, Accounting in Healthcare, Management Accounting, Financial Distress, and its prediction.