G
Giorgio Gotti
Researcher at University of Texas at El Paso
Publications - 36
Citations - 421
Giorgio Gotti is an academic researcher from University of Texas at El Paso. The author has contributed to research in topics: Earnings quality & Earnings. The author has an hindex of 9, co-authored 33 publications receiving 337 citations. Previous affiliations of Giorgio Gotti include University of Texas at Austin & University of Massachusetts Boston.
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Audit firm rotation, audit fees and audit quality: The experience of Italian public companies
TL;DR: In this article, the authors examined some of the costs and benefits associated with audit firm rotation using data from Italy, and found that audit quality, proxied by two different measures of earnings management, improves following audit firm rotations for companies audited by a non-Big 4 audit firm.
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Managerial Stock Ownership, Analyst Coverage, and Audit Fee:
TL;DR: In this paper, the authors study whether managerial ownership and analyst coverage relate to audit fees and find that these associations are both statistically and economically significant, on average, a 1% increase in managerial ownership translates into a 0.2% reduction in audit fees.
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The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism
TL;DR: The authors examined whether societal values are a neglected explanatory factor for differences in levels of accounting conservatism across countries and found that both unconditional and conditional conservatism are greater in countries with more conservative societal and accounting values.
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Classification Shifting in an International Setting: Investor Protection and Financial Analysts Monitoring
TL;DR: This article found that managers engage in classification shifting to opportunistically manage "core" earnings in publicly traded U.S. firms, and they extended this line of research to other types of companies.
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Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence
TL;DR: In this article, the authors examined the role of corporate codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings and found that the quality of corporate code of ethics is associated with higher earnings quality, i.e., lower discretionary accruals.