Martin Hoogendoorn is professor in Financial Accounting at the Erasmus University Rotterdam. He teaches in the postgraduate studies of Chartered Auditor (Registeraccountant) and Chartered Controller (Registercontroller). He is chairman of the Limperg Institute, the inter-university institute organising Ph.D education for accounting researchers. He has written numerous articles and books. He is also judge at the Business Court in Amsterdam and special advisor financial reporting to the Ministry of Justice and Security. Until 1 january 2007 he was chairman of the Dutch Accounting Standards Board (Raad voor de Jaarverslaggeving). Until 30 June 2014 he was a partner at EY Accountants.