Evangelos Koumanakos is an Associate Professor at the School of Social Sciences, Hellenic Open University. Prior to moving to the HOU he worked at the Department of Economics-University of Ioannina and at the National Bank of Greece. He holds BSc degree in Business Administration from the University of Macedonia, MSc in Business Finance from Brunel University and PhD in Financial Accounting from the University of Patras. His current research focuses on policy evaluation, business ethics and corporate taxation with a particular interest in tourism sector. His work has been published in journals such as the Journal of International Economics, International Journal of Accounting, Auditing and Taxation, International Review of Financial Analysis.