Liliane Segura has a PhD in Finance within the field of Administration from Mackenzie Presbyterian University, Master's degree in Strategy from FEA-USP. Bachelor's degree in Accounting from FEA-USP. Post-doctorate in Administration from the University of Salamanca (Spain), Visiting Professor at London Metropolitan University in 2024. Specialization from CSU - Fresno in Entrepreneurship Business Plan at California State University, Fresno, United States. Assistant Professor and researcher at Mackenzie Presbyterian University in undergraduate, graduate, and doctoral programs (PPG-CFTG). Additionally, teaches various MBAs and in-company courses. Actively participates in national and international projects funded by CAPES and international funding agencies. Director partner at Open-book Accounting and Financial Advisory. Consultant and partner at L&L Segura in the financial and accounting area. Research interests include Corporate Governance, Corporate Social Responsibility, Corporate Finance, and Corporate Accounting. Ana Lúcia Vasconcelos has a post-doctorate at the University of São Paulo (USP), Graduate Program in Controllership and Accounting at FEA/USP - PPGCC. PhD in Social Work from the Federal University of Pernambuco (UFPE). Master's degree in Accounting and Actuarial Sciences from the Pontifical Catholic University of São Paulo (PUC/SP). Bachelor's degree in Accounting from the Catholic University of Pernambuco (UNICAP). Permanent member of the Graduate Program in Accounting Sciences (PPGCC) at the Federal University of Pernambuco (UFPE); and collaborating member of the Graduate Program in Controllership and Business Finance (PPGCFE) at Mackenzie Presbyterian University (UPM). Vilma Slomski has a postdoctoral degree in Controllership and Accounting from the School of Economics, Administration and Accounting of EAC/FEA/USP; PhD and Master in Education from the Faculty of Education of the University of São Paulo – FEUSP; Professor and Researcher in the Master's Program in Controllership and Accounting (PPGCC) at the University Center of the Álvares Penteado School of Commerce Foundation – Unifecap; Leader of the research group FECAP Observatory of Accounting Education and Research / National Council for Scientific and Technological Development.