Sorin Daniliuc, is a lecturer in the Research School of Accounting at the Australian National University. He holds a PhD in Commerce, a Graduate Certificate in Higher Education from the Australian National University and a Bachelor of Economics from the ‘Alexandru Ioan Cuza’ University of Iasi (Romania). Sorin is a member of CPA Australia and the special interest group on accounting education at the Accounting and Finance Association of Australia and New Zealand (AFAANZ). He has extensive experience in teaching both introductory and advanced financial accounting courses to both undergraduate and postgraduate students, and is involved in designing learning materials for the CPA professional level exams. Sorin’s interests lie in the areas of corporate governance, business combinations, consolidations and corporate restructuring. He is particularly interested in factors that can improve the performance of corporate mergers and acquisitions.