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Fabio Moraes da Costa is a distinguished academic in the field of accounting, currently serving as a Visiting Professor at The University of Iowa Tippie College of Business since August 2022, while also maintaining a role as Associate Professor at FUCAPE Business School since July 2004. With extensive experience in financial accounting and reporting, and accounting theory across undergraduate, MBA, and PhD programs, Fabio has held significant leadership positions including Department Chair and multiple roles in various committees and boards, such as the Board of Trustees and the Brazilian delegation to UNCTAD. Fabio's contributions to the accounting profession extend internationally through involvement with organizations like the International Federation of Accountants and the Conselho Federal de Contabilidade, as well as in education with initiatives aimed at advancing accounting standards and practices. Fabio holds a PhD and MSc in Accounting from the University of São Paulo and has participated in international academic exchanges.