PhD in Business Administration in the area of Finance from Universidade Presbiteriana Mackenzie, Master's in Business Administration in the area of Strategy from FEA-USP. Degree in Accounting Sciences from FEA-USP. Post-Doctorate in Business Administration at the University of Salamanca (Spain), Specialist at CSU - Fresno in Entrepreneurship Business Plan at California State University, Fresno, United States. Certified by IACAFM (International Association of Certified Accountants and Financial Managers) in IFRS. She is Coordinator of the Undergraduate Course in Accounting Sciences at Universidade Presbiteriana Mackenzie. She works as a research professor at Universidade Presbiteriana Mackenzie, in the Undergraduate, Masters and Doctoral courses (PPG-CFE). Professor of several MBAs and in-company courses. He actively participates in national and international projects with funding from Capes and international funding agencies. Managing partner of Open-book Assessoria Contábil e Financeira. Consultant and partner of the company L&L Segura in the financial and accounting area. He has extensive experience in the financial and accounting areas of retail companies. Lines of research: Corporate Governance, Corporate Social Responsibility, Corporate Finance and Corporate Accounting.