Professor, Federal University of Ceara, Brazil

Marcelle Colares Oliveira is PhD in Accounting by the University of Sao Paulo (USP) and associated professor of the Federal University of Ceara (UFC), in Brazil. She teaches at the graduate Program in Management and Accounting and at the undergraduate course of accounting in the Federal University of Ceara. She is a member of the Brazilian Academy of Accounting (ABRACICON). She is associated with the American Accounting Association; Academy of International Business; Academy of Management. Her research focuses on financial accounting, disclosure, corporate social responsibility and corporate governance. Dr. Oliveira has conducted and published in Brazil and abroad a number of studies related to these subjects. She is an ad hoc consultant of the Brazilian National Council of Scientific and Technologic Development (CNPq).