Rodrigo de Oliveira Leite

Assistant Professor of Accounting
Rio de Janeiro State University
School of Administration and Finance
Rua São Francisco Xavier 524, 9 Andar
20550-013 Rio de Janeiro, Brazil
phone: +55 21 2334-0662
Updated in June 2018

  • PhD in Administration [Major in Finance], Brazilian School of Public and Business Administration, 2016-2018 (expected)
  • MSc in Administration, Brazilian School of Public and Business Administration, 2015
  • BA in Accounting, Rio de Janeiro State University, 2011-2014



  • September 2016 to present: Assistant Professor of Accounting, Rio de Janeiro State University
  • February 2015 to present: Research Assistant, Brazilian School of Public and Business Administration



(2018) The Effect of Cognitive Reflection on the Efficacy of Impression Management: an experimental analysis with financial analysts.
Accounting, Auditing and Accountability Journal, articles in advance.
With R.L. Cardoso and A.C.B. de Aquino.

(2018) Lobbying on audit regulation at IAASB.
Revista Contabilidade & Finanças 29(77): 246-265
With T.M.P. Matos, O.M. Santos and A. Rodrigues.

(2016) A Graph is Worth a Thousand Words: how overconfidence and graphical disclosure of numerical information influence financial analysts' accuracy on decision making.
PLOS ONE 11(8): e0160443

With R.L. Cardoso and A.C.B. de Aquino.



To Profit or not to Profit? A multilevel analysis of Microfinance institutions financial outcomes. With L.C. Sacramento & L.S. Mendes. (submitted)

Microfinance for Women: Are There Economical Reasons? Evidence from Latin America. With J. Civitarese. (submitted)

Probable at first glance, but unlikely at a closer look: The role of cognitive reflection ability on the interpretation of probability expressions. With R.L. Cardoso & A.C.B. de Aquino. (submitted)

Job market compensation for cognitive reflection ability. With R.L. Cardoso & A.P.G. Jelihovschi. (submitted)

Grace Periods Offers in Loan Contracts under Adverse Selection. With F. Caldieraro. (working paper)

Profit Status of Microfinance Institutions and Incentives for Earnings Management. With L.S. Mendes & R.L. Moreira. (working paper)


  • Accounting, Auditing and Accountability Journal
  • Applied Economics
  • Journal of Mathematics and Statistics
  • Latin American Business Review



2018: Best Plenary Section Paper, XVIII USP International Conference in Accounting
2016: Best Paper in the Accounting Section, XL Brazilian Academy of Management Meeting
Kenneth E. Bressett Award (second place), American Numismatic Association

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