Dr. Danielle Morin has been professor at HEC Montréal since 1999.  In January 2008, she was appointed Roland-Chagnon Professor of Auditing. Ms. Morin is one of the few academics to focus on the complex subject of public sector auditing and this professorship was an acknowledgement and an encouragement to pursue her research on supreme audit institutions (SAIs) in Canada and France.  Her doctoral thesis was on Auditors General of Canada and Quebec and she has devoted her further efforts on measuring the impact of SAIs on Administrations. She has completed a research project on the French Cour des comptes and has lately initiated a research project on Sheila Fraser’s era, as Mrs. Fraser’s mandate as Auditor General of Canada will be ending in 2011.

Before working at HEC Montréal, Dr. Morin was an audit practitioner.  She was external auditor at Auditor General of Quebec for five years and in charge of auditing activities at Commission de santé et de sécurité du travail of Quebec for three years.

Mr. Johan Verstraeten, born in Maldegem, Belgium, on 3 June 1946, is Administrator General of the National Office for Family Allowances for Employees (NOFA) since 1985. In 2000, the NOFA was selected to represent Belgium during the first EU Quality Conference for Public Administrations. 

In 1998 he became President of the International Social Security Association (ISSA), an organisation representing 329 social security institutions in 147 countries worldwide.  He was re-elected for a second term in 2001 and became an Honorary President in 2004.

Both as President of the ISSA and as Administrator General of the NOFA, he developed pronounced ideas on efficiency, effectiveness and equity requirements for administrations.  For Mr. Verstraeten, the legitimacy and credibility of social security schemes depend on their accountability, adequacy, fairness and transparency. Indispensable in this matter is ‘good governance’ of the organisation.

Mr. Verstraeten assumes other national and international duties as well, including the following ones: board member of the Belgian Supervising Council of Health Insurance Organisations (since 1991), member of the Advisory Panel of the South African Social Security Agency (since 2005), expert in the task-force “Good public governance” of the Guberna Institute for directors (since 2009), and partner in a project of the University of Ghent, improving the administration of social security programmes in Mozambique (since 2009). He was also President of the Steering Committee of the 4th and 5th Conference on the Quality of Public Services in Belgium (2007 and 2009). 

Prof. dr. Dorothea Greiling is professor of Management Accounting at the Johannes Kepler University Linz (Austria). She is also the head of the Institute of Management Accounting. Prior to her appointment at the JKU she was a professor  of Business Administration at the Protestant University of Applied Sciences, Darmstadt (Germany) and served there as an Academic Director of a Master Programme (Management in Social Organisations). From 1997 to 2003 she was Assistant Professor of Public and Nonprofit Management at  Mannheim University (Germany).  Her research interests include behavioural management accounting across the sectors, performance management in the nonprofit sector, public and nonprofit accounting as well as public and nonprofit accountability. Most recently she has published an in-collection on the topic of Accounting, Accountability and Governance in the Public Sector and has edited in 2010 as a guest editor three special issues of peer-reviewed academic journals on the same topic.

Prof. dr. Andreas Bergmann, Dipl (Lancaster), MA (St. Gallen), Dr. (St. Gallen). Professor and Director Public Sector at Zurich University of Applied Sciences, School of Management and Law (since 2002). Public Member and Chair of IPSAS Board (since 2006/2010 respectively).  Andreas Bergmann started his career as a business consultant before joining the Ministry of Education of the State of Zurich as a Project Manager for NPM Reforms/Head of Controlling under Prof. Dr. Ernst Buschor. In 1999 he joined Zurich University of Applied Sciences as a Senior Lecturer and became full professor in 2002. From 2003 to 2009 he acted as the Scientific Advisor for the public sector accounting reforms at the federal and state level in Switzerland. He was also member and later chair of the advisory committee for GFSM2001/ESVG95 implementation in Switzerland. Internationally he is advising PFM reforms in Central Asia, Latin America, South East Asia and various international organizations. His main interest in teaching and research moved from New Public Management/Performance Management to Public Financial Management. In 2010 he is Visiting Professor (Don Trow Fellow) at Victoria University in Wellington (New Zealand).

Caroline Mawhood has been a prominent figure in auditing for more than 20 years as Board member of the UK’s National Audit Office and President of the Chartered Institute of Public Finance and Accountancy. She has played a significant role in changing the thinking behind, and provision of, effective financial management. Her experience encompasses auditing major UK government departments and running the 800-strong National Audit Office Corporate Services.

With an international focus throughout her career, Caroline has built a profile within European Institutions as a specialist on EU financial management, and has chaired the Public Sector Committee of the Federation of European Accountants since 2002. Caroline is a trustee of the Breakthrough Breast Cancer charity and a member of the Audit Committees of the three large public sector organisations.

Michel De Wolf

Education:
Degree in Economics, Université Catholique de Louvain, 1983.
Law degree, Université Catholique de Louvain, 1984.
Master of Business Administration, Katholieke Universiteit Leuven, 1984.
Ph.D. in Law, Université Catholique de Louvain, 1993 (subject: Fiscal sovereignty and internal market within the case law of the Court of Justice of the European Communities and the Supreme Court of the United States of America)

Professional occupations:
Certified Public Accountant - managing partner "DGST ‑ réviseurs d'entreprises".
Professor, Université Catholique de Louvain & Université de Liège (tax law, accounting law and standards, company law, financial analysis).
Judge, Commercial Court, Brussels.

Publications:
21 books, around 150 articles or equivalent, 4 syllabi, 5 editorial functions, mainly in tax law, accounting law and company law.

Various:
President of the Institut des réviseurs d'entreprises (Belgian Institute of Registered Auditors).
Member and secretary of the Board of the "Fédération internationale des experts-comptables francophones" (FIDEF).
Mitchell Carroll Price of the International Fiscal Association.

Prof. dr. Martin Dees is a professor of Public Auditing and Accounting at Nyenrode Business University (Breukelen, The Netherlands), and an audit expert at The Netherlands Court of Audit. He is a CPA with over 25 years of experience in the field of auditing.

He studied business economics (1978-1985) and accountancy (1985-1988) in Amsterdam (Free University). After 8 years of work at a private audit firm he moved to the Netherlands Court of Audit (NCA). As a project manager he was responsible for the 2003 NCA report ‘Accrual Budgeting and accounting in central government’, and the organization of a related expert meeting. He represents the Netherlands Court of Audit in the Subcommittee on Internal Control Standards of the International Organization of Supreme Audit Institutions (INTOSAI). He has been a participant in several working groups, projects and committees of The Dutch Professional Organization of Accountants (permanent education, regularity, accrual budgeting and accounting for the central government), and currently represents this organization in FEE Public Sector Committee.

He has been an academic teacher in financial auditing and public sector accounting. He is author of several chapters in books and articles, including 2 articles in the INTOSAI Journal of Government Auditing. He is the main editor of a recent Dutch study book on external reporting by public organizations.In May 2009 he successfully defended his PhD Thesis ‘External Reporting by Public Organizations – a Multidisciplinary Theoretical Framework from a Vertical Accountability Perspective.'

Prof. dr. Johan Christiaens is professor in Accountancy at Ghent University, Department of Accounting and Corporate Finance. He is Chartered Accountant at Ernst & Young Belgium and he is Director of the Accounting Research Public Sector (Ghent University - Ernst & Young). His teaching and researching areas include governmental and not-for-profit accounting, reporting and auditing. Johan Christiaens is member of the CIGAR board since 2009 and he is the conference chair of this 13th Biennial CIGAR Conference.