Board of Advisors
Belverd E. Needles, Jr., Ph.D. CPA, CMA
EY Distinguished Professor of Accounting
Driehaus College of Business
School of Accountancy
DePaul University (USA)
1 E Jackson Blvd Ste 6000
Chicago, Illinois 60604-2287
Belverd E. Needles, Jr. is an internationally recognized expert in international financial reporting and auditing. He teaches financial accounting and auditing at DePaul University and has many years’ experience in executive education. His textbooks, including Principles of Accounting (12th ed), Financial Accounting (11th ed.) and International Financial Reporting Standards: An Introduction (3rd ed) are used throughout the world. He has published in leading journals, including most recently on the subject of strategy, financial, and sustainability characteristics of high performance companies.
Active in many academic and professional organizrttions, he was President of the IAAER from 1997-2002 and currently serves as Vice-Chair of the Board of Advisors. He served as Vice-President-Education of the American Accounting Association (2010- 2011) and served on the Consultative Group on International Financial Reporting Standards to the United Nations. He is past Chair of the Board of Directors of the Illinois CPA Society and past-president of the International Association for Accounting Education and Research (IAAER). He served as the elected U.S. representative to the European Accounting Association and president of the Federation of Schools of Accountancy. He served on the Consultative Group of the forerunner to the International Accounting Standards Board (IASB) and on the Education Committee of the International Federation of Accountants (IFAC). He served fifteen years on the Board of Directors and Chair of the Audit Committee of Ziegler Companies, Inc., a capital markets and financial services company.
He has received the Distinguished Alumni Award from Texas Tech University, the Illinois CPA Society Outstanding Educator Award and its Life-Time Achievement Award and the Joseph A. Silvoso Faculty Award of Merit from the Federation of Schools of Accountancy. He was named Educator of the Year by the American Institute of CPAs, Accountant of the Year for Education by the national honorary society Beta Alpha Psi, and Outstanding International Accounting Educator as well as Life-Time Achievement in Service to Accounting Education by the American Accounting Association.
DePaul University awarded him the Winderlander Fellowship in Business Ethics, the Ledger & Quill Award of Merit, and the Ledger & Quill Teaching Excellence Award.
He received BBA and MBA degrees from Texas Tech University and the Ph.D. degree from the University of Illinois at Urbana/Champaign.
Professor Sidney J. Gray
Professor of International Business
University of Sydney Business School
University of Sydney
Sydney 2006 Australia
Fax: 61-(0)2-9036 5378
Sid Gray is Professor of International Business and Co-Director of the Innovation and Entrepreneurship Research group at the University of Sydney. He served as Head of the Business School at Sydney Universityfrom 2003-2006. Prior to joining Sydney University in 2003 he was Associate Dean (Postgraduate) and the Foundation Professor of International Business at the University of New South Wales (1997-2003). He was also formerly Professor of International Business at the Warwick Business School, University of Warwick(1993-97) in England; and Professor of Accounting and Finance at the University of Glasgow (1979-92) inScotland. Sid has a Bachelor of Economics degree from the University of Sydney and a PhD from theUniversity of Lancaster. He is a member of CPA Australia and a Fellow of the Association of Chartered Certified Accountants in the UK.
Sid is the author/co-author of more than 200 publications including many articles on international accounting and international business issues in leading international journals such as Journal of Accounting Research, Journal of International Business Studies, Abacus, Accounting and Business Research, European Accounting Review, The International Journal of Accounting, Journal of Business Finance and Accounting, Journal of International Financial Management and Accounting, Management International Review, and the International Journal of Human Resource Management. His books include International Accounting and Multinational Enterprises (John Wiley, USA), co-authored with Lee Radebaugh, Financial Accounting. A Global Approach (Houghton Mifflin, USA), co-authored with Belverd Needles and International Business. Asia-Pacific Edition (McGraw-Hill, Australia), co-authored with Peter Dowling, Peter Liesch and Charles Hill.
Sid’s research standing has been affirmed by his appointment to the Editorial Boards of many leading international refereed research journals including Abacus (Australia), Journal of International Business Studies (USA) and Management International Review (Germany). He is also co-founder and currently Associate Editor of the Journal of International Financial Management and Accounting (USA). He was formerly President of the International Association for Accounting Education and Research (IAAER) (1992-97) and is currently Chair of the IAAER Board of Advisers. In 2006, he received the IAAER Founder’s Award for Distinguished Service. Sid’s research contributions have been recognised most importantly by his election in 2006 as a Fellow of the Academy of the Social Sciences in Australia and in 2009 as a Fellow of the Academy of International Business.
Professor Emeritus University of Sydney
Murray Wells is an Emeritus Professor of the University of Sydney. He holds a Bachelor of Commerce and Master of Commrece (with Honours) from the University of Canterbury, New Zealand. He was the first person to be awarded a Phd from the University of Sydney under Professor Raymons Chambers. He was a Professor of Accounting, Dean of the Faculty of Economics and Foundation Director of the Graduate School of Business in the University of Sydney. He was a lecturer in Accountancy at the University of Canterbury from 1964 to 1967. He was President of the International Association for Accounting Education and Research from 1987 to 1992 and was made an Honorary Life Member in 2002. He is a Life Member of the American Accounting Association.
He was a Director of Seven Group Holdings Ltd and is Chairman of Kaplan Higher Education Pty Ltd. He was a Director of Telstra Corporation Ltd from 1989 to 1994. He was Chairman of the Australian National Business School from 1992 to 2001 and of B Digital Ltd from 1999 to 2004. He was the Australian Accountant of the Year (Academia and Government) in 1993 and the American Accounting Association's 1983 International Distinguished Visiting Lecturer and 1995 Outstanding International Accounting Educator. He was the Ernst and Young Professor of Accounting in the University of Sydney from 1983 to 1992 and the James Cusator Wards Visiting Professor at the University of Glasgow, the Arthur Andersen Gästprofessor at Universität Hohenheim (Stuttgart) and the Curtius Visiting Professor at Universität Seminar der Wirtschaft (Schloss Gracht, Germany). He has lectured at universities in the USA, UK, Germany, Italy, Korea, Japan, Malaysia, Papua New Guinea, New Zealand and Fiji. He won the Hourglass Award (Academy of Accounting Historians) for the best book on accounting history in 1979 for his book "Accounting for Common Costs" and was editor of the international journal Abacus for 20 years. He was inducted into the Australian Accounting Hall of Fame in 2012.
Murray has served on the NSW Science and Technology Council; he was NSW State President of the Australian Society of CPAs and a member of the Society’s National Council. He received the CPA Australia’s President’s Award in 1982. He was President of the Australian and New Zealand Academy of Management and was made a Life member in 2000. He served on the Council of the Accounting Association of Australia and New Zealand and the Australian Photonics Cooperative Research Centre. Murray was Deputy Chairman of OTC and a Director of Worldschool Ltd (2000-01) and Kaz Group Ltd (2003). He was Deputy Chairman of the Australian Scholarships Foundation from 2006 to 2016.
Christopher Arnold is Head of SME / SMP and Research at the International Federation of Accountants (IFAC). He leads on IFAC’s SME (small- and medium-sized entities), SMP (small- and medium-sized practices) and research initiatives, which include developing thought leadership, implementation support for international standards and public policy and advocacy. He was previously an Audit Manager for Deloitte and qualified as a professional accountant in a mid-tier accountancy practice in London (now call PKF-Littlejohn LLP). Christopher started his career as a Small Business Policy Adviser at the Association of Chartered Certified Accountants (ACCA).
Partner, KPMG LLP New York
345 Park Avenue
New York, NY 10154
Holger Erchinger is an Audit partner with KPMG LLP in New York and a member of the IAAER Advisory Board since 2009 and as such representing KPMG. Holger is the Partner in Charge of the U.S. Germany Corridor within KPMG’s International Business Corridors and responsible for coordinating and supporting cross-functional inbound and outbound corridor revenue and business activities related to KPMG’s Audit, Advisory, and Tax service offerings. Holger also serves as the IFRS topic team leader in KPMG’s national office in New York.
Holger has been with KPMG for 23 years working in various KPMG offices in the United States and in Germany providing audit and audit-related services related to capital market transactions including IPOs and debt offerings, cross-border mergers and acquisitions, IFRS accounting conversion and advisory services, and SEC filings and reporting.
Holger also serves on the Advisory Board of the G-20Y Association and the German Banking Institute and speaks on a regular basis at Universities and conferences. Holger is a U.S. Certified Public Accountant licensed in the State of New York and State of Colorado as well as a German Certified Public Accountant.
Sir David Tweedie
Sir David was the first Chair of the IASB, serving from January 2001 until his term ended in June 2011. From April 2012-April 2013, he served as President of the Institute of Chartered Accountants of Scotland (ICAS) and became a member of the International Federation of Accountants (IFAC) Nominating Committee in January 2012. He is currently Chairman of the International Valuation Standards Council’s Board of Trustees and serves on the Advisory Board of the International Association for Accounting Education and Research (IAAER). Sir David was inducted into the Accounting Hall of Fame in August 2013.
Sir David began his career teaching accounting at Edinburgh University. In 1978, he was appointed technical director of ICAS. In 1982, Sir David became national technical partner of Thomson McLintock & Co. After a 1987 merger, he became the United Kingdom (UK) national technical partner at KPMG Peat Marwick McLintock.
From 1986 to 1990, Sir David was Vice Chair and then Chair of the UK Auditing Practices Committee. From 1983 to 1988, he was the UK's representative on the International Auditing Practices Committee. Sir David was appointed as the first full-time Chair of the newly created UK Accounting Standards Board in 1990.