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Gerlando Lima

Senior Lecturer of Accountancy


Educational Background

Ph.D., Accountancy, University of Sao Paulo, 2007
Masters of Science, Accountancy, University of Sao Paulo, 2005
Bachelor in Accounting, Rio Grande do Norte Federal University, 2002

Positions Held

Senior Lecturer of Accoutancy, University of Illinois at Urbana-Champaign, 2017 to present
Certified Public Account (CPA), State of Sao Paulo, 2003-2017
Full Professor of Accountancy, University of Sao Paulo, 2016-2017
Associate Chairman, Department of Accountancy and Actuarial Science, University of So Paulo, 2016-2017
Associate Professor of Accountancy, University of Sao Paulo, 2013-2016
Visiting Scholar, Department of Accountancy, University of Illinois at Urbana-Champaign, 2012-2013
Assistant Professor of Accountancy, University of Sao Paulo, 2007-2012
Post-Doc in Economics (Microeconomics), University of Coimbra - Portugal, 2009

Recent Publications

Digenes Gis, A., Lima, G., Contrera Malacrida, M., Sousa, N. Forthcoming. The effect of national culture on the relationship between IFRS adoption and cost of equity capital. Journal of International Accounting Research

Lima, G., Digenes Gis, A., Martins Mendes de Luca, M., P. S., E. Forthcoming. Effect of institutional investor participation on price lead earnings and earnings quality: international evidence. Journal of International Accounting Research

Lima, G., F. D'Souza, M., Jones, D., Care, J. Forthcoming. Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization. Revista Contabilidade & Finanas

Lima, G., C. M., M., A. Costa, J. 2018. Accountancy for Assurance Companies, 216. Sao Paulo/SP, Brazil: Atlas/Gen.

Simmer Lima, V., Lima, G., Gotti, G. 2018. Effects of the adoption of IFRS on the credit market: Evidence from Brazil. The International Journal of Accounting, 53: 77-101

Camargos Avelino, B., Lima, G. 2017. Narcissism and academic dishonesty. Revista Universo Contbil, 13: 70-89

Consoni, S., Douglas Colauto, R., Lima, G. 2017. Voluntary disclosure and earnings management: evidence from the Brazilian capital market. Revista Contabilidade & Finanas

Lima, G., Camargos Avelino, B., Veneroso Alves da Cunha, J. 2017. Narcissism: are accounting students using their personality traits to perform better? Journal of Accounting and Organizations, 31: 16

Lima, G., Martins Mendes de Luca, M. 2016. Relation between analyst monitoring and aspects of valuation in Brazilian public firms. Revista Universo Contbil, 12: 129-151

Teaching and Research Interests

Behavioral Accounting (personality, dark triad, dark tetrad), Financial Accounting and International Accounting (IFRS, comparisons between countries, Latin America).