Dr.Giorgio Gotti

Assistant Professor of Accounting

Recent Publications

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Working Papers

Corbella, S., C. Florio, G. Gotti, and S.A. Mastrolia (2013). “Mandatory Auditor Rotation, Audit Fees and Audit Quality”

Erturk, B., G. Gotti, T. Kang, R. Rao (2013). “Short Selling and Earnings Management”

Chen, C., G. Gotti, K. Shumann (2013). "Reverse Mergers and Earnings Quality"

Published Papers - Academic Journals

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

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. Vol. 12, No. 2, 2013 pp 27-50. doi: 10.2308/jiar-50439

Salter, S.B., T. Kang, G. Gotti, T.S. Doupnik (2013). “The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism.” Management International Review (MIR). Vol. 53. Issue 4, pp. 607-632. doi: 10.1007/s11575-012-0152-1. ISI Impact Factor: 0.754.

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 - Annual Meeting

Erturk, B., G. Gotti, T. Kang, R. Rao (2013). “Short Selling and Earnings Management.” AAA - Annual Meeting

Chen, C., G. Gotti, K. Shumann (2013). "Reverse Mergers and Earnings Quality." EAA - Annual Conference

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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