João Miguel Borralho is currently an Assistant Professor at the School of Economic Sciences and Organizations at Lusófona University. He received his PhD in Financial Economics and Accounting from the University of Extremadura in 2020. He has a Master's degree in Accounting from the University Institute of Lisbon (ISCTE) since 2007 and a degree in Business Organization and Management (5 years) from ISCTE since 1984. He has worked as a public auditor in the General Inspectorate of Finance, as a technician and manager for audits of publicly-owned companies and in the Audit Authority for Structural Funds and Financial Instruments. From 1987 to 2018, he was a part-time lecturer in finance and auditing at Universidade Lusófona, Universidade Autónoma de Lisboa, Instituto Politécnico de Setúbal and ISCTE. Since 2018, he has been in charge of the undergraduate courses in Accounting, Taxation and Auditing, the master's degree in Accounting, Taxation and Finance and the postgraduate course in Accounting and Taxation. He teaches and coordinates courses in financial accounting, financial auditing, international accounting standards and advanced financial accounting. He carries out research in accounting, auditing, corporate governance and sustainability, with several participations in international events and publications in indexed international journals.