Masumi Nakashima is a Chair and Professor of Accountancy in the Graduate School of Accounting and Finance at the Chiba University of Commerce in Japan and a Professor of Financial Analysis and Valuation at Doctoral Program at Graduate School of Policy Studies.She holds a Bachelor’s of English Literature degree from the Kinjo Gakuin University and an MBA and Ph.D. from Nanzan University. She teaches Financial Accounting, Intermediate Accounting, Case Study for Financial Accounting, and Seminar. She also teaches accounting at the undergraduate level and financial accounting and financial statement analysis in English at the graduate level at the Meiji University and Scoring Model I and II at Tohoku University International Graduate School of Accounting Policy as an adjunct lecturer. She has been teaching Japanese Culture courses at Converse College in South Carolina, the U.S. since 2005. She held faculty positions at Fukushima College after she received a doctoral degree in 2010. Her research interests include how internal controls, governance, and audit quality impact on earnings management and earnings quality. She has published her research in journals such as the Journal of Forensic & Investigative Accounting, Managerial Auditing, and JournalAsia-Pacific Management Accounting Journal. She published her book titled Earnings Management and Earnings Quality: Evidence from Japan in 2015. She continues to provide an empirical analysis of internal controls and governance from Japan to the world. Professor Nakashima has served as a senior board director of Asia-Pacific Management Accounting Association (APMAA) and an editor of the APMAA Newsletter. She served as an ad hoc reviewer and a discussant for the American Accounting Association, a discussant for the APMAA.