Educational Background

PhD in Controllership and Accountancy (FEA/USP); Master’s in Accountancy (FAF/UERJ); Bachelor’s in Accountancy (Moraes Júnior); Bachelor’s in Law (UNESA). 

Research Projects for Government Agencies

• Research Productivity Grant awarded by the National Council for Scientific and Technological Development (CNPq) –2. 

Experience

Professor Cardoso has experience as a consultant for companies and governments in accounting issues. Member of the Fiscal Council of ISA-CTEEP - Companhia de Transmissão de Energia Elétrica Paulista. Alternate member of the Fiscal Council of WWF-Brasil. Member of the Audit and Accounting Standards Committee of the Brazilian Association of Publicly-Listed Companies (CANC-ABRASCA). In 2010 he served as Academic Fellow of the International Financial Reporting Standards Foundation (IFRS Foundation) in London. In 2011 he served as a member of the Risk & Quality committee of PWC-Brasil. In 2012 he served as an independent consultant to the World Bank for the preparation of the Report on the Observance of Standards and Codes in Accounting and Auditing (ROSC-A&A). Between 2010 and 2013, he advised the Federal Accounting Council (CFC), collaborating directly in several working groups, including the following topics: technical revision of the IPSAS Handbook 2010 translation, dissemination of CPC SMEs, dissemination of IFRSs, constitution of the GLASS - Group of Latin-American Accounting Standards-Setters, IASB Agenda Consultation, ITG 1000 edition, AICPA certification, research development of the "Profile of Professional Accountants 2012/2013". He was awarded the 2009 "Accountant of the Year" Award from Mackenzie Rio. Co-author of the books “Contabilidade Geral" and “ Contabilidade Gerencial" (Atlas-Gen), and “Contabilidade de Ativos Relevantes" and “O Processo Orçamentário e a Vitalidade das Organizações Governamentais” (FGV) . Author of several articles published in relevant academic journals: AAAJ, PLOSone, Frontiers in Psy., RAP, ASAA, BAR, BBR, among others. Research interest in Behavioral Accounting, Government Audit, Data Analytics and Continuous Auditing.

Research Interests

• Results Management
• Regulation
• Accounting Information Relevance