Dr.Giorgio Gotti
Recent Publications
Working Papers
Erturk, B., G. Gotti, T. Kang, R. Rao (2012) “Short Selling and Earnings Management”
Chen, C., G. Gotti, K. Shumann (2012). "Reverse Mergers and Earnings Quality"
Published Papers - Academic Journals
Behn, B., G. Gotti, D. Herrmann, T. Kang, (2013) “Classification Shifting in an International Setting: Investor Protection and Financial Analysts Monitoring.” Journal of International Accounting Research. Forthcoming. doi: 10.2308/jiar-50439
Gotti, G. and S. A. Mastrolia (2013). “Cost of Capital and Liquidity of Foreign Private Issuers Exempted from Filing with the SEC: Information Risk Effect or Earning Quality Effect? It Depends.” The International Journal of Accounting. Forthcoming
Salter, S.B., T. Kang, G. Gotti, T.S. Doupnik (2012). “The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism.” Management International Review. Forthcoming. doi: 10.1007/s11575-012-0152-1
Gotti, G., S. Han, J. Higgs, T. Kang (2012). Managerial Stock Ownership, Analyst Coverage and Audit Fee. Journal of Accounting, Auditing & Finance. 27 (3): 412-437. doi:10.1177/0148558X11409158
Gotti, G. and S. Mastrolia (2012). Response to the discussion of “The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers. The International Journal of Accounting. Vol. 47, Issue 1, March 2012 (p. 76-84). doi:10.1016/j.intacc.2011.12.004
Gotti, G. and S. Mastrolia (2012). The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers. The International Journal of Accounting. Vol. 47, Issue 1, March 2012 (p. 44-71). doi:10.1016/j.intacc.2011.12.002
Behn, B., R. Riley, G. Gotti, and R. Brooks (2011). Discontinued SEC Required Disclosures: the Value of Repairs and Maintenance Expenses. Research in Accounting Regulation, Vol. 23 (172-175). doi: 10.1016/j.racreg.2011.06.011
Gotti, G. and S. Mastrolia (2010). Regulatory intervention and the effect of changes in corporate governance on firm decisions and market reactions. Journal of Management and Governance, Vol. 14 (379-407). doi: 10.1007/s10997-009-9105-x
Books and Book Chapters
Bandopadhyaya, A., G. Gotti, and C. Lu (2011). “Managing Exchange Rates.” Book chapter in “International Business in the 21st Century, Volume 2, Going Global: Implementing International Business Operations,” (ed. Vijay R. Kannan), Praeger.
Conference Proceedings
Chen, C., G. Gotti, K. Shumann (2013). "Reverse Mergers and Earnings Quality" AAA - IAS Midyear Meeting
Corbella, S., C. Florio, G. Gotti, and S.A. Mastrolia (2013). “Mandatory Auditor Rotation, Audit Fees and Audit Quality.” AAA - Audit Section Midyear Meeting
Chen, C., G. Gotti, K. Shumann (2013). "Reverse Mergers and Earnings Quality" AAA - Audit Section Midyear Meeting
Corbella, S., C. Florio, G. Gotti, and S.A. Mastrolia (2012). “Mandatory Auditor Rotation, Audit Fees and Audit Quality.” 4th Workshop on Audit Quality. Accounting Department at Bocconi University (Italy) & the European Institute for Advances Studies in Management (EIASM) – Santa Margherita Ligure (Italy)
Gotti, G. and S. A. Mastrolia (2012). “Cost of Capital and Liquidity of Foreign Private Issuers Exempted from Filing with the SEC: Information Risk Effect or Earning Quality Effect?” American Accounting Association (AAA) 2012 Annual Meeting Proceedings Series
Gotti, G., S. Mastrolia (2012). "Cost of Capital and Liquidity of Foreign Private Issuers Exempted From Filing with the SEC: Information Risk Effect or Earnings Quality Effect?" 2012 The International Journal of Accounting Symposium
Behn, B., G. Gotti, D. Herrmann, T. Kang (2011). “Classification Shifting in an International Setting: Legal Systems and Auditors’ Influence.” 2011 European Accounting Association (EAA) Annual Congress
Corbella, S., C. Florio, G. Gotti, and S.A. Mastrolia (2011). “Mandatory Auditor Rotation, Audit Fees and Audit Quality.” 2010 European Institute for Advances Studies in Management (EIASM), Workshop on Accounting and Regulation, Siena (Italy), 2011 AAA-IAS Midyear meeting, and 2011 European Accounting Association (EAA) Annual Congress
Behn, B., G. Gotti, D. Herrmann, T. Kang (2011). “Classification Shifting in an International Setting: Legal Systems and Auditors’ Influence.” 2011 AAA - IAS Midyear Meeting
T. Doupnik, Gotti G., Kang T., Salter, S. (2010). "Is Culture the Missing Value in Explaining Accounting Conservatism Cross Nationally?" American Accounting Association (AAA) 2010 Annual Meeting Proceedings Series
Gotti, G., S.A. Mastrolia (2009). “Foreign Private Issuers Exempted from Filing with the SEC and Markets Reactions.” American Accounting Association (AAA) 2009 Annual Meeting Proceedings Series
Gotti, G., S.A. Mastrolia (2009). "The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers." 2009 The International Journal of Accounting Symposium
Gotti, G. (2008). “Conditional Conservatism in Accounting: New Measure and Tests of Determinants.” American Accounting Association (AAA) 2008 Annual Meeting Proceedings Series
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