Helena Maria Santos de Oliveira has a Ph.D. in Financial Economics and Accounting since 2015, University of Vigo; Master in Finance, Portucalense University of Porto; Bachelor in Accounting and Administration - Financial Control, School of Accounting and Administration of Porto. Professor of Accounting at ISCAP since 2000. Research Center for Organizational and Social Studies of Polytechnic Porto, Center for the Study of Population, Economics and Society and NECE-Research Center in Business Sciences, Management and Economics of the University of Beira Interior, Department of Management and Economics, University of Beira Interior, Covilhã, Portugal. Her research interests are Financial Accounting, International Accounting, Earnings Management, Quality of Results, Ethic and Corporate Governance with several articles published in scientific journals and national and international conferences. She is a peer reviewer and member of scientific committees in national and international journals. Director of the Portuguese Association of Accountants, Member of the General Counsel of the Accounting Standards Commission and Member British Accounting and Finance Association (BAFA).