All Stories

  1. From Weak Controls to Corporate Failure: The Amplifying Effect of Fraud on Bankruptcy Risk

    Article • January 2026, Elsevier

    Dr. Giorgio Gotti

  2. Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability

    Article • Journal of International Accounting Research, February 2025, American Accounting Association

    Dr. Giorgio Gotti

  3. Personalidade Dark Tetrad e gerenciamento de resultados: o efeito moderador da reputação corporativa

    Article • Advances in Scientific and Applied Accounting, December 2024, Associacao Nacional de Programas de Pos-Graduacao em Ciencias Contabeis (ANPCONT)

    Dr. Giorgio Gotti, Dr Gerlando A S F Lima

  4. Discussion of "Rethinking the academic accounting research model"

    Article • FINANCIAL REPORTING, June 2024, Franco Angeli

    Dr. Giorgio Gotti

  5. The Impact of Risk Disclosure Overlaps on Auditor Liability: Evidence from China

    Article • Journal of International Accounting Research, February 2024, American Accounting Association

    Giorgio Gotti, Dr. Giorgio Gotti

  6. Corporate codes of ethics and cash holdings: International evidence

    Article • Accounting and Finance, January 2023, Wiley

    Giorgio Gotti, Dr. Giorgio Gotti

  7. Code of Ethics Quality and Audit Fees

    Article • SSRN Electronic Journal, January 2023, Elsevier

    Giorgio Gotti, Dr. Giorgio Gotti

  8. Code of ethics quality and audit fees

    Article • Journal of Accounting and Public Policy, November 2022, Elsevier

    Giorgio Gotti, Dr. Giorgio Gotti

  9. Product market competition and earnings management: the role of managerial ability

    Article • Review of Accounting and Finance, October 2022, Emerald

    Md Hasan, Dr. Giorgio Gotti

  10. Living up to your codes? Corporate codes of ethics and the cost of equity capital

    Article • Management Decision, December 2021, Emerald

    Giorgio Gotti, Dr. Giorgio Gotti

  11. Language in Economics and Accounting Research: The Role of Linguistic History

    Article • The International Journal of Accounting, July 2021, World Scientific Pub Co Pte Lt

    Dr. Giorgio Gotti

  12. New challenges in reporting on Corporate Governance

    Article • Journal of Management & Governance, January 2021, Springer Science + Business Media

    Giorgio Gotti, Dr. Giorgio Gotti

  13. International Accounting Research: The Italian Context

    Article • Journal of International Accounting Research, March 2020, American Accounting Association

    Dr. Giorgio Gotti, Giorgio Gotti

  14. Language in Economics and Accounting Research: The Role of Linguistic History

    Article • SSRN Electronic Journal, January 2020, Elsevier

    Giorgio Gotti, Dr. Giorgio Gotti

  15. Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation

    Article • Journal of International Accounting Auditing and Taxation, December 2019, Elsevier

    Dr. Giorgio Gotti

  16. Accounting PhD Programs in the United States

    Article • Revista de Educação e Pesquisa em Contabilidade (REPeC), March 2019, ABRACICON: Academia Brasileira de Ciencias Contabeis

    Dr. Giorgio Gotti, Giorgio Gotti

  17. Investor sentiment and timely loss recognition

    Article • Review of Accounting and Finance, July 2018, Emerald

    Dr. Giorgio Gotti, Giorgio Gotti

  18. Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil

    Article • The International Journal of Accounting, June 2018, Elsevier

    Dr. Giorgio Gotti, Dr Gerlando A S F Lima

  19. Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts' Earnings Forecast Errors

    Article • The International Journal of Accounting, December 2016, Elsevier

    Dr. Giorgio Gotti

  20. Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence

    Article • Journal of Business Ethics, June 2016, Springer Science + Business Media

    Dr. Giorgio Gotti, Giorgio Gotti

  21. Earnings Quality of Foreign versus U.S. Reverse Mergers: Geographical Location or Firm-Level Incentives?

    Article • Journal of International Accounting Research, May 2016, American Accounting Association

    Dr. Giorgio Gotti, Giorgio Gotti

  22. Language FTR and Earnings Management: International Evidence

    Article • SSRN Electronic Journal, January 2016, Elsevier

    Dr. Giorgio Gotti, Giorgio Gotti

  23. Audit firm rotation, audit fees and audit quality: The experience of Italian public companies

    Article • Journal of International Accounting Auditing and Taxation, January 2015, Elsevier

    Dr. Giorgio Gotti

  24. Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends

    Article • The International Journal of Accounting, June 2014, Elsevier

    Dr. Giorgio Gotti

  25. Reply to the Discussion of Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends

    Article • The International Journal of Accounting, June 2014, Elsevier

    Dr. Giorgio Gotti

  26. International evidence on firms' classification shifting

    Article • Journal of International Accounting Research, October 2013, American Accounting Association

    Bruce Behn, Dr. Giorgio Gotti, Giorgio Gotti

  27. Erratum to: The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism

    Article • Management International Review, March 2013, Springer Science + Business Media

    Dr. Giorgio Gotti

  28. The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism

    Article • Management International Review, November 2012, Springer Science + Business Media

    Dr. Giorgio Gotti

  29. Erratum

    Article • Journal of Accounting Auditing & Finance, September 2012, SAGE Publications

    Dr. Giorgio Gotti

  30. Managerial Stock Ownership, Analyst Coverage, and Audit Fee

    Article • Journal of Accounting Auditing & Finance, June 2012, SAGE Publications

    Dr. Giorgio Gotti

  31. Response to the discussion of “The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers”

    Article • The International Journal of Accounting, March 2012, Elsevier

    Dr. Giorgio Gotti

  32. The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers

    Article • The International Journal of Accounting, March 2012, Elsevier

    Dr. Giorgio Gotti

  33. Reverse Mergers and Earnings Quality

    Article • SSRN Electronic Journal, January 2012, Elsevier

    Dr. Giorgio Gotti, Giorgio Gotti

  34. Discontinued SEC required disclosures: The value of repairs and maintenance expenses

    Article • Research in Accounting Regulation, October 2011, Elsevier

    Bruce Behn, Dr. Giorgio Gotti, Giorgio Gotti

  35. Managerial Ownership, Corporate Monitoring and Audit Fee

    Article • SSRN Electronic Journal, January 2011, Elsevier

    Dr. Giorgio Gotti, Giorgio Gotti

  36. Regulatory intervention and the effect of changes in corporate governance on firm decisions and market reactions

    Article • Journal of Management & Governance, July 2009, Springer Science + Business Media

    Dr. Giorgio Gotti

  37. Conditional Conservatism in Accounting: New Measure and Tests of Determinants

    Article • SSRN Electronic Journal, January 2008, Elsevier

    Dr. Giorgio Gotti, Giorgio Gotti