1. Higher Institute for Accountancy and Administration – University of Aveiro (ISCA-UA), Aveiro, Portugal
2. Higher Institute for Accountancy and Administration – University of Aveiro (ISCA-UA), Research Centre on Accounting and Taxation (CICF), Aveiro, Portugal
3. Higher Institute for Accountancy and Administration – University of Aveiro (ISCA-UA), Aveiro, Portugal - GOCCOPP Research Unit