Dr. CARRERA got her Ph.D. in Business Administration and Quantitative Methods from University Carlos III. She has 19 years of teaching experience. At present, she is an Associate Professor in Instituto de Empresa Business School, Madrid (Spain). Professor Nieves Carrera focuses on the world of auditing, analyzing the profession from different perspectives. She has authored a number of research articles on different aspects of the professionalization process of the Spanish audit profession, the rotation policy of auditing firms and the structure of the audit market.