Ana Costa Limas holds a Master’s degree in Accounting and Auditing by the University of Aveiro (UA), a Degree in Accounting and Auditing by the Higher Institute in Accounting and Administration of Aveiro (ISCAA) and a Bachelor’s degree in Accounting and Administration by the of Higher Institute in Accounting and Administration of Aveiro (ISCAA). She also holds the Specialist Title in Accounting, defended in public tests, by the University of Aveiro and a Postgraduation degree in Corporate Tax Law by the Institute of Business and Labor Law of the Faculty of Law of the University of Coimbra (IDET-UC). In addition, she is recognized by the UA Scientific Council as a specialist with recognized experience and professional competence in Accounting and Taxation area. Ana Costa Limas is a Invited Professor at the Higher Institute of Accounting and Administration of Aveiro University (ISCA-UA) in the scientific area of accounting (Financial Accounting and Management Accounting), of 1st cycle and 2nd cycle degree in Accounting and Finance. In institutional collaboration she also teaches at the Department of Economics, Management, Industrial Engineering and Tourism (DEGEIT) and at the Águeda School of Technology and Management (ESTGA), of Aveiro University (UA). In the area of Accounting and Management Control, it collaborates within the scope of cooperation protocols that the University of Aveiro establishes with external entities, highlighting the “Innovation Pact - Green and Digital Transition for Transport, Logistics and Mobility” / NEXUS coordinated by APS – Administração dos Portos de Sines e do Algarve, S.A. with completion date scheduled for 12/31/2025. She is a PhD student in Accounting by the University of Aveiro. Her current areas of research interest are financial reporting, auditing and corporate governance. She is member of the research unit on Governance, Competitiveness and Public Policy (GOVCOPP) and member of Portuguese Network of Accounting Research (GRUDIS). She is also a Certified Accountant.