Fábio Albuquerque is the Coordinator Professor of accounting and auditing and Director of the master's in accounting at Lisbon Accounting and Business School (ISCAL) of the Politécnico de Lisboa, Portugal. He is a PhD in Financial Economics and Accounting and has a master's degree in Auditing and a bachelor’s degree in accounting. Prof. Albuquerque worked for several entities in areas such as accounting, financial reporting, and statistics, in addition to providing business consulting and training on national and international accounting and financial reporting standards. His research has covered accounting, auditing, as well as other related scientific areas such as education and corporate social responsibility. He is a reviewer and member of the editorial boards of several journals in the accounting and reporting areas. Paula Gomes dos Santos is a distinguished scholar with a Ph.D. in Management from the Universidade Lusíada de Lisboa. Her research focuses on Accounting, Audit, and Taxation, particularly in the context of public governance and financial sustainability. Dr. Santos has led several research projects funded by the Instituto Politécnico de Lisboa, investigating topics such as the financial sustainability of Portuguese subnational governments and the implementation of financial regulations. She has also been actively involved in organizing and participating in scientific events, serving on the scientific committees of international conferences and acting as a referee for conferences and journals. Dr. Santos has published extensively in international journals and conference proceedings, contributing significantly to the advancement of knowledge in her field.