Dr. Saeid Homayoun holds a position of Lecture in Accounting and Control at Gavle University, Sweden. He has completed his Ph.D. in Accounting and Control from Lulea University of Technology, Sweden. Previously he was appointed as Senior Internal Auditor and Head of Financial Repotting at Parisian Gas Refinery, Gas Company, Iran, Research Scholar at Accounting Research Institute (ARI), Higher Institutions Centre of Excellence (HICoE) Malaysia, and Research Scholar and Lecturer at Lulea University of Technology, Sweden. He is member of European Accounting Association, The European Federation of Accountants and Auditors for small and medium-sized enterprises, European Accounting and European Audit, XBRL International, XBRL Sweden, Iranian Financial Engineering Association, Iranian Accounting Association and Iranian Association of Internal Auditors. Currently he is working on 4 research projects. He has published 10 research articles in peer review journals as well as 2 book chapters, and 13 reviewed conference papers contributed as author/co-author.