Gerlando Lima

Teaching Associate Professor of Accountancy

Contact

104 Wohlers Hall

1206 S Sixth St

Champaign, IL 61820

217-300-6235

gerlando@illinois.edu

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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

Teaching Associate Professor of Accountancy, Accountancy, University of Illinois at Urbana-Champaign, 2023 to present
Teaching Assistant Professor of Accountancy, Accountancy, University of Illinois at Urbana-Champaign, 2019-2023
Senior Lecturer of Accoutancy, Accountancy, University of Illinois at Urbana-Champaign, 2017-2019
Associate Chairman, Department of Accountancy and Actuarial Science, University of São Paulo, 2016-2017
Full Professor of Accountancy, University of Sao Paulo, 2016-2017
Associate Professor of Accountancy, University of Sao Paulo, 2013-2016
Visiting Scholar, Accountancy, University of Illinois at Urbana-Champaign, 2012-2013
Post-Doc in Economics (Microeconomics), University of Coimbra-Portugal, 2009
Assistant Professor of Accountancy, University of Sao Paulo, 2007-2012
Certified Public Account (CPA), State of Sao Paulo, 2003-2017

Recent Publications

Cerqueira Lima, H., & Lima, G. (2025). Professional skills development in introductory accounting education: insights from Brazil and International Educational Standards (IES). Accounting Education. link >
Diógenes Gois, A., Lima, G., Martins Mendes De Luca, M., & Gotti, G. (2024). Dark Tetrad personality and earnings management: the moderating effect of corporate reputation. Advances in Scientific and Applied Accounting, 17 (2), 209-226. link >
E. N. C. Lima, J., Martins Mendes De Luca, M., Lima, G., & C. Vasconcelos, A. (2023). Relação entre o CEO narcisista e os honorários de auditoria. ENFOQUE: REFLEXÃO CONTÁBIL, 42 (2), 89-105. link >
B. C. Viana Júnior, D., E. C. Lourenço, I., Lima, G., & P. Ohlson, M. (2023). National culture and earnings management in developed and emerging countries. Journal of Accounting in Emerging Economies, Journal of Accounting in Emerging Economies, 12 (1), 150-186. link >
D. C. Viana Júnior, D., P. Ohlson, M., M. E. C. Lourenço, I., & Lima, G. (2023). National Culture and Earnings Management in Emerging Markets: The Role of IFRS Mandatory Adoption. INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 15 316-345.

Other Publications

Articles

Santana, V., Black, E., & Lima, G. (2022). Post-Earnings Announcement Drift in Latin America. Brazilian Journal of Business Management, 24 (3), 472. link >
Martins Mendes De Luca, M., D. Gois, A., Lima, G., & T. Medeiros, J. (2022). The Effect of Audit Quality and Accounting Values on Earnings Management. Contabilidade Vista & Revista, 33 94-114.
J. R. Maia, A., D. Gois, A., Martins Mendes De Luca, M., & Lima, G. (2022). Effects of Corporate Lobbying on Chief Executive Officer Remuneration and Corporate Performance. Revista de Contabilidade e Organizações, 16 1-12.
Cortez Araújo, V., D. Gois, A., Martins Mendes De Luca, M., & Lima, G. (2021). CEO Narcissism and Corporate Tax Avoidance. Revista Contabilidade & Finanças, 32 80-94. link >
Figueredo D'Souza, M., & Lima, G. (2021). Narcissism, risk and uncertainties: analysis in the light of prospect and fuzzy-trace theories. RAUSP MANAGEMENT JOURNAL, 56 (1), 129-147.
D. Gois, A., Lima, G., & Martins Mendes De Luca, M. (2020). The effect of Corporate Reputation on Bankruptcy Risk. Brazilian Administration Review, 17 1-22. link >
D. Gois, A., Lima, G., & Martins Mendes De Luca, M. (2020). Everyday Sadism in the Business Area. RAUSP Management Journal, 55 393-408. link >
C. C. Moreira, J., Lima, G., & D. Góis, A. (2019). Effects of institutional factors on the accruals anomaly in Latin America. Journal of International Accounting, Auditing and Taxation, 36 12. link >
Lima, G., F. D'Souza, M., Jones, D., & Carre, J. (2018). Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization. Revista Contabilidade & Finanças.
Diógenes Góis, A., Lima, G., Contrera Malacrida, M., & Sousa, N. (2018). The effect of national culture on the relationship between IFRS adoption and cost of equity capital. Journal of International Accounting Research, 17 (3), 16. link >
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 (2), 77-101. link >
Lima, G., Diógenes Góis, A., Martins Mendes de Luca, M., & P. S., E. (2018). Effect of institutional investor participation on price lead earnings and earnings quality: international evidence. Journal of International Accounting Research, 17 (1), 103-119.
Consoni, S., Douglas Colauto, R., & Lima, G. (2017). Voluntary disclosure and earnings management: evidence from the Brazilian capital market. Revista Contabilidade & Finanças, 28 (74).
Camargos Avelino, B., & Lima, G. (2017). Narcissism and academic dishonesty. Revista Universo Contábil, 13 (3), 70-89.
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. link >
Lima, G., & Martins Mendes de Luca, M. (2016). Relation between analyst monitoring and aspects of valuation in Brazilian public firms. Revista Universo Contábil, 12 (4), 129-151.
F. D'Souza, M., & Lima, G. (2015). The dark side of power: the dark triad in opportunistic decision-making. Advances in Scientific and Applied Accounting, 8 (2), 135-156.

Books and Monographs

Lima, G., Malacrida, M., & Costa, J. (2018). Contabilidade de Seguros - Fundamentos e Contabilização das Operações. ( pp. 216). Sao Paulo/SP, Brazil: Atlas/Gen.

Presentations

Lima, G. (2023). Teaching with Innovative Technologies. CINCO.
Lima, G. (2023). Stand Up and Go: Situation and Trends in the Accounting Profession in the United States. North-Rio-Grandense Meeting of Accounting Sciences – ENCC.
Lima, G. (2023). "Let's talk about Time Value of Money!". Mock Live Class with Professor Gerlando Lima.
Hecht, G., Lima, G., & Scagnoli, N. (2020). The Future of Accounting Education. International Conference in Accounting, University of Sao Paolo.

Honors and Awards

Service Award, 25th USP International Conference on Accounting (2025) – In recognition of long-standing contributions to the conference and for serving as Conference Chair in 2014., University of Sao Paulo, 2026
Best Paper Award, USP International Conference in Accounting, 2022

Service

Member-at-Large, American Accounting Association International Council, 2022-2028

Research Interests

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

Current Courses

Atg Measuremnt, Rpting & Cntrl (ACCY 500) A managerial perspective of the nature and role of accounting in organizational measurement, reporting and control processes.
Accounting Analysis I A (ACCY 501) Addresses the conceptual framework and financial statements--balance sheet, income statement and the statement of cash flows. It also provides in-depth analysis of accounting issues related to the measurement, recognition and disclosure of current and non-current assets, and revenue recognition.
Accounting Analysis I B (ACCY 501) Addresses the conceptual framework and financial statements--balance sheet, income statement and the statement of cash flows. It also provides in-depth analysis of accounting issues related to the measurement, recognition and disclosure of current and non-current assets, and revenue recognition.
Accounting Analysis I (ACCY 501) Addresses the conceptual framework and financial statements--balance sheet, income statement and the statement of cash flows. It also provides in-depth analysis of accounting issues related to the measurement, recognition and disclosure of current and non-current assets, and revenue recognition.
Managerial Accounting A (ACCY 503) Introduction to management accounting principles, as used to facilitate and align internal decisions made by managers and employees. Topics include analytical tools and techniques to address common business problems, cost information systems, budgeting, and strategic performance measurement systems.
Managerial Accounting B (ACCY 503) Introduction to management accounting principles, as used to facilitate and align internal decisions made by managers and employees. Topics include analytical tools and techniques to address common business problems, cost information systems, budgeting, and strategic performance measurement systems.
Financial Statement Analysis (ACCY 517) Examines the tools and techniques of financial statement analysis and company valuation from the perspective of investors and creditors; emphasizes theoretical and empirical properties of financial ratios as well as valuation methods used in practice.
Atg and Finance for Managers (ACCY 593) Individual investigations or research projects selected by the students, subject to approval by the graduate adviser and the executive officer of the Department.