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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, MBA Financial Accounting Theory and Analysis, 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. and Stacy Mastrolia “The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers,” International Journal of Accounting, forthcoming
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. and Stacy Mastrolia “Foreign Private Issuers Exempted from Filing with the SEC and Markets Reactions.” American Accounting Association (AAA) 2009 Annual Meeting Proceedings Series
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
Gotti, G. “Financial Analysts Forecasts, Good and Bad News, Conditional Conservatism.” September 2008. Submitted for publication.
Behn, B., R. Riley, G. Gotti, and R. Brooks “Discontinued SEC Required Disclosures: the Value of Repairs and Maintenance Expenses.” June 2009. Submitted for publication.
“Classification Shifting in an International Setting: Legal Systems and Auditors’ Influence,” with Bruce Behn and Tony Kang, May 2009
“Are Cultural Conservatives Conservative In Their Reporting? An Empirical Analysis” with Tim Doupnik, Tony Kang, and Stephen Salter, April 2009
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. Member of the Scientific Committee of the “Rivista dei Dottori Commericalisti.”
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