Armindo Fernando de Sousa Lima holds a Ph.D. in Accounting (2018) from the University of Minho. He also holds a Master’s degree in Accounting and Auditing and a Bachelor’s degree in Accounting and Management. Currently a full-time Assistant Professor at the Instituto Superior de Entre Douro e Vouga (ISVOUGA), where he serves as Coordinator of the Bachelor’s Degree in Accounting. At ISVOUGA, he also teaches in the Bachelor’s Degree in Business Management, the Master’s Degree in Business Management, and the Master’s Degree in Health Management. Additionally, he is an Invited Assistant Professor at the Instituto Superior de Contabilidade e Administração do Porto (ISCAP), part of the Polytechnic Institute of Porto. He is an integrated researcher at the Centre for Organisational and Social Studies of the Polytechnic of Porto (CEOS.PP). His research interests include Financial Accounting International Accounting, Earnings Management, Earnings Quality, Corporate Social Responsibility, Sustainability Reporting, Quality of Accounting Systems. Published a several articles in international scientific journals indexed in ISI, Web of Science, and Scopus, and has presented his research at major international conferences, including those organized by the British Accounting and Finance Association (BAFA), and the Asociación Española de Contabilidad y Administración de Empresas (AECA). Email: alima@doc.isvouga.pt Email: alima@iscap.ipp.pt ORCID: https://orcid.org/0000-0001-6518-0696