Claudia Maria Ferreira Pereira has a Ph.D. in Accounting and Management Control in 2011 from the Economics and Business School, University of Porto; a Master's degree in Corporate Finance; and a Bachelor's degree in Economy, both from the School of Economy and Management, University of Porto. She was Professor of Accounting at Porto Accounting and Business School (ISCAP) from 2003 and visiting Professor at the School of Economy and Management, University of Porto, 2009–2010. As a lecturer, she was responsible for the following courses: Financial Accounting, Corporate Accounting; Corporate Social Responsibility; and International Accounting. She has been a member of the Scientific Technical Council at the Accounting and Business School of Porto since 2012. She is Director of the Accounting and Taxation and Public Accounting graduate courses at Porto Executive Academy. She is an integrated member of the research Centre for Organisational and Social Studies of the Polytechnic of Porto CEOS.PP. He research interests are are as follows: Financial Accounting; International Accounting; Earnings Management; Earnings Quality; Corporate Social Responsibility; and Sustainability Reporting. She has published several papers in international scientific journals indexed in ISI, Web of Science, and Scopus, and in international conferences, specifically BAFA, EAA, and AECA. claudiap@iscap.ipp.pt ORCID ID: https://orcid.org/0000-0002-2643-1824