Prof. Dr. Itzhak David Simão Kaveski is a professor and researcher at the Federal University of Mato Grosso do Sul (UFMS)/Postgraduate Program in Accounting Sciences (PPGCC/ESAN), Brazil. Prof. Dr. Itzhak David Simão Kaveski holds a PhD in accounting from the Federal University of Santa Catarina (UFSC)/Florianópolis, Brazil.