Ricardo Lopes Cardoso

Brazilian School of Public and Business Administration

Adjunct Professor

Rua Jornalista Orlando Dantas, 30

Office 206. Botafogo

Rio de Janeiro, Rio de Janeiro 22231-010

Brazil

Rio de Janeiro State Univ., FAF

Associate Professor

Rua Sao Francisco Xavier, 524

bloco B, sala 1024

Rio de Janeiro, Rio de Janeiro

Brazil

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

1.

Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS

Number of pages: 23 Posted: 24 Oct 2008
Ricardo Lopes Cardoso
Brazilian School of Public and Business Administration
Downloads 1,848 (12,670)
Citation 1

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Accounting Regulation, Regulation of Accounting, Public Interest Theory, Capture Theory, Interest Groups Theory, Tridimensional Theory, Habermas' Approach, Accounting Theory

2.

Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption

Number of pages: 19 Posted: 16 Jul 2014
Ricardo Lopes Cardoso, Andre C. B. Aquino and Jose Alexandre Pigatto
Brazilian School of Public and Business Administration, School of Arts, Sciences and Humanities - University of Sao Paulo and Santa Maria Federal University
Downloads 630 (59,388)
Citation 2

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accounting reform, public sector, Brazil, accrual accounting, IPSAS, convergence, central government, subnational government, local government, comparative research

3.

Public Sector Creative Accounting: A Literature Review

Number of pages: 21 Posted: 06 Aug 2014
Ricardo Lopes Cardoso and Bernardo Guelber Fajardo
Brazilian School of Public and Business Administration and Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE)
Downloads 615 (61,249)
Citation 3

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Public sector, Creative accounting, Literature review

4.

Accounting Information Inconsistencies and Their Effects on Insolvency Prediction Models

Number of pages: 23 Posted: 11 Mar 2010
Brazilian School of Public and Business Administration, Université Paris VI Pierre et Marie Curie - Center for Interdisciplinary Research in Biology (CIRB), FACE/UFMG, University of Coimbra and EBAPE/FGV
Downloads 284 (149,501)
Citation 1

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insolvency, inconsistency, earnings management, health maintenance organization

5.

Vagueness on the Left Side of Balance Sheet Classification

Number of pages: 27 Posted: 04 Feb 2009
Ricardo Lopes Cardoso and Andre C. B. Aquino
Brazilian School of Public and Business Administration and School of Arts, Sciences and Humanities - University of Sao Paulo
Downloads 225 (187,672)

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Classified Balance Sheet, IFRS, Vagueness, Property Rights, Accounting Regulation

6.

The Whole of Government Accounts in Brazil

Number of pages: 13 Posted: 16 Jul 2014 Last Revised: 12 Aug 2014
Ricardo Lopes Cardoso, Andre C. B. Aquino and Jose Alexandre Pigatto
Brazilian School of Public and Business Administration, School of Arts, Sciences and Humanities - University of Sao Paulo and Santa Maria Federal University
Downloads 107 (343,476)

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whole of public sector accounts, public sector, consolidation, Brazil

7.

Look before You Leap: The Effects of Cognitive Impulsiveness and Reasoning Process on Rational Decision Making

Number of pages: 23 Posted: 07 Feb 2017
Ana Paula Jelihovschi, Ricardo Lopes Cardoso and Alexandre Linhares
Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE), Brazilian School of Public and Business Administration and Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE)
Downloads 71 (439,921)

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Impulsivity, BIS-11, Reflectivity, CRT, Executive Functions, Dual Process, Reasoning Process, Decision Making

8.

Auditing Practice and Cognitive Aging: Evidence from a Quasi-Experiment

Number of pages: 42 Posted: 28 Aug 2017 Last Revised: 21 Apr 2021
Leonardo Barcellos, Ricardo Lopes Cardoso and Rodrigo Leite
Emory University, Goizueta Business School, Students, Brazilian School of Public and Business Administration and COPPEAD Graduate School of Business
Downloads 50 (519,885)

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auditing practice; cognitive aging; cognitive reflection ability; certified public accountants

9.

Probable at first glance, but unlikely after closer look: The role of cognitive reflection ability on the assessment of probabilistic expressions

International Journal of Accounting, Forthcoming
Number of pages: 38 Posted: 17 Mar 2022
Ricardo Lopes Cardoso, Rodrigo Leite and Andre C. B. Aquino
Brazilian School of Public and Business Administration, COPPEAD Graduate School of Business and School of Arts, Sciences and Humanities - University of Sao Paulo
Downloads 16 (726,438)

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reflectivity, impulsiveness, conservatism, aggressive, probabilistic expressions, uncertainty expressions, cognitive reflection.

10.

Discretionary Accruals, Liquidity and Corporate Governance Index in Brazil

Corporate Ownership & Control, Vol. 5, May 2008
Posted: 07 Dec 2007
Brazilian School of Public and Business Administration, School of Arts, Sciences and Humanities - University of Sao Paulo, Federal University of Espirito Santo (UFES) and Fucape Business School

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Discretionary accruals, Earnings Management, Liquidity, Corporate Governance, Capital Market

11.

Causality in a Performance Measurement Model: A Case Study in a Brazilian Power Distribution Company

STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING - PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: MEASURING AND REWARDING PERFORMANCE, Marc J. Epstein, Jean-François Manzoni, eds., Vol. 18, No. 1, pp. 273-299, Bingley, UK: Emerald Group Publishing Limited, 2008
Posted: 21 Aug 2007 Last Revised: 19 Nov 2008
School of Arts, Sciences and Humanities - University of Sao Paulo, Brazilian School of Public and Business Administration, FUCAPE Business School and School of Economics, Business Administration and Accounting at Ribeirao Preto (FEA-RP/USP)

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performance measurement, balanced scorecard, incentives, goals, field study