Araceli Mora is a full professor in Accounting and Finance at the University of Valencia. She is member of several committees related with international and national accounting regulation as the EAA Financial Reporting Standard Committee, and the Accounting Principles Committee of AECA (Spanish Association of Accounting and Business Administration). She has participated in the elaboration of the draft of the new Spanish accounting rules (PGC 2007) adapted to IFRS principles. She has published several articles related to IFRS. Araceli is member of the Board of the European Accounting Association. She is co-editor of the academic journal “Revista Española de Financiación y Contabilidad- Spanish Journal of Finance and Accounting (REFC)”, and she has participated since 1993 in several financed research projects. At present she is a faculty member of the project financed by the European Commission “The European IFRS Revolution: Compliance, Consequences and Policy Lessons” (INTACCT). She has published research articles in national and international scientific journals.
