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Education
Ph.D. University of Tennessee
Master of Accountancy, University of Tennessee
B.S. in Economics, Bocconi University, Milan, Italy
Areas of Expertise
International Accounting, Financial
Accounting
Background
Chartered Accountant, Milan,
Italy. Statutory Auditor, Rome, Italy
Courses Taught
MBA International Accounting, Advanced Financial Accounting, Financial Accounting.
Research Interests
Capital markets-based accounting
research, financial accounting, value relevance of financial
and nonfinancial information, conservative accounting, international
accounting, international corporate governance
Selected Publications
Gotti, G., S. Mastrolia “The Effect of Corporate Governance Regulatory Intervention on Firm Decisions and Market Reactions, the Italian Case,” Journal of Management and Governance, forthcoming
Gotti, G. “Conditional Conservatism in Accounting: New Measure and Tests of Determinants.” AAA Annual Meeting Proceedings Series 2008
Bianchi, G. and G. Gotti, “Abolizione dell’Imposta sulle Successioni e Donazioni: conseguenze per le organizzazioni non profit” (Repealing of the Legacy and Succession Tax: Consequences for Not-for-Profit Entities) Enti Non Profit n. 6 (2001), 401
Gotti, G. “Considerazioni preliminari sul sistema fiscale del settore non profit negli Stati Uniti” (Preliminary Remarks on the US Not-for-Profit Taxation System) Il Fisco n. 45 (2000), 13426
Working Papers
“Conditional Conservatism
in Accounting: New Measures and Test of Determinants"
Working Paper
University of Massachusetts Boston, Dec. 2007. Submitted for publication.
“Discontinued SEC Required Disclosures: The Value of
Repairs and Maintenance Expenditures,” with Bruce Behn,
Richard Riley, and Richard C. Brooks, Working Paper UMass Boston.
Professional Activities
Member of the AAA, International
Accounting and Financial Accounting & Reporting Section.
Member of the “Ordine dei Dottori Commercialisti di
Milano” (Chartered Accountants Association) Milan,
Italy and “Registro dei Revisori Contabili” (Statutory
Auditor Register) Rome, Italy.
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