Leonardo Barcellos
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Mail code: 3606Campus: Tempe
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Leo Barcellos is an assistant professor of accounting in the W. P. Carey School of Business at Arizona State University. His research examines how features of accounting environments influence the judgment and decision-making of investors, managers, analysts, and the broader public. His work has been published (or accepted for publication) in leading journals such as The Accounting Review and Management Science.
At ASU, Professor Barcellos teaches External Reporting I, a core undergraduate accounting course. Prior to his doctoral studies, he held professional roles in planning, budgeting, and auditing in Brazil, where he is a Certified Public Accountant (inactive). He also served on the faculty of the Federal University of Rio de Janeiro, teaching financial and managerial accounting.
In his free time, Leo enjoys spending time with his wife and sons. One of his favorite quotes is: “Do not follow where the path may lead. Go instead where there is no path and leave a trail.”
- Ph.D., Accounting - Emory University
- M.S., Accounting - Universidade do Estado do Rio de Janeiro
- B.S., Accounting - Universidade Gama Filho
- B.S., Mathematics - Universidade Federal Fluminense
- Barcellos, L. Overcoming Deceptive Evasions in Earnings Calls: The Role of Investor Suspicion. Management Science, Forthcoming.
- Barcellos, L., and K. Kadous. 2022. Do Managers' Nonnative Accents Influence Investment Decisions? The Accounting Review 97 (3): 51–75.
Courses
2025 Fall
| Course Number | Course Title |
|---|---|
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
2024 Fall
| Course Number | Course Title |
|---|---|
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
2023 Fall
| Course Number | Course Title |
|---|---|
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
2022 Fall
| Course Number | Course Title |
|---|---|
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
| ACC 340 | External Reporting I |
- 2021 Deloitte Foundation Doctoral Fellowship Award
- 2020 AAA Deloitte J. Michael Cook Doctoral Consortium Fellow
- 2020 Sheth Fellow
- Financial Reporting Analyst, Brazil Oil and Gas Regulator (Agência Nacional de Petróleo – ANP), Rio de Janeiro, Brazil, 2013 – 2014
- Financial Planning and Analysis (FP&A) Analyst, Brazilian Department of the Treasury (Ministério da Economia), Brasília, Brazil, 2012 – 2013
- Public Sector Auditor, Electoral Court (Tribunal Regional Eleitoral), Rio de Janeiro, Brazil, 2008 – 2012
- Actuarial Analyst, Brazilian Social Security Administration (INSS), Rio de Janeiro, Brazil, 2007 – 2008