Benjamim Manuel Ferreira de Sousa 

Is Specialist in Accounting from 2016, School of Porto Accounting and Business School (ISCAP), Polytechnic Institute of Porto (IPP), and Bachelor in Economy, School of Economy and Management, University of Porto. Professor of Accounting at ISCAP since 1998 and Teaching Responsible of Introductory Accounting and Enterprise Simulation Projects since 2009. Certified Accountant with 34 years of experience in accounting and finance. Experienced in bookkeeping, tax calculating, and reporting for organizations. His research interests are International Accounting, Earnings Management, Earnings Quality with several published papers in international scientific reviews.