Domenico Campa

International University of Monaco (IUM)

Associate Professor of Accounting

16, rue Huber Clerissi

Building Stella

Monaco, Monaco MC-98000

Monaco

SCHOLARLY PAPERS

28

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928

SSRN CITATIONS
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Top 32,339

in Total Papers Citations

33

CROSSREF CITATIONS

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Scholarly Papers (28)

1.

CFO Characteristics and Real Earnings Management

European Accounting Review (Forthcoming)
Number of pages: 47 Posted: 13 Jan 2023
Domenico Campa, Gianluca Ginesti and Alessandra Allini
International University of Monaco (IUM), Department of Economics, Management, Institutions - University of Naples and University of Naples Federico II
Downloads 308 (183,939)

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Chief Financial Officer (CFO) Individual Characteristics, CFO Visibility, Combined Personal Characteristics, European Listed Companies, Real Earnings Management.

2.

The Relative Importance of Auditor Characteristics versus Client Factors in Explaining Audit Quality

(Forthcoming) Cameran M., Campa D., Francis J., The relative importance of auditor characteristics versus client factors in explaining audit quality, Journal of Accounting, Auditing and Finance.
Number of pages: 42 Posted: 23 Sep 2020
Mara Cameran, Domenico Campa and Jere R. Francis
Bocconi University - Department of Accounting, International University of Monaco (IUM) and Maastricht University
Downloads 244 (233,964)
Citation 5

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Accounting firms, Audit offices, Engagement partners, Earnings quality, Going concern reports, Restatements

3.

Founder Succession and Firm Performance in the Luxury Industry

Campa, D., Torchia, M., Marceselli, C. R. C., & Sargenti, P. (2020). Founder Succession and Firm Performance in the Luxury Industry. Corporate Ownership & Control, 17(2), 88-96. DOI: 10.22495/cocv17i2art8
Number of pages: 9 Posted: 25 Feb 2020
International University of Monaco (IUM), University of Witten/Herdecke, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 123 (421,196)

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Founder Succession Plan, Brand Image, Brand Trust, Brand Loyalty, Brand Performance, Luxury Firms

4.

Intertemporal Income Shifting for Investment Reasons: Evidence From Private Firms

Number of pages: 51 Posted: 18 May 2020 Last Revised: 05 Jul 2023
Catholic University of Lille - IESEG School of Management, International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration
Downloads 107 (467,123)

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Corporate tax cuts; intertemporal income shifting; internal financing dependence; investment efficiency; private firms.

5.

Financial Reporting in Family Firms: A Socio-Emotional Wealth Approach Toward Information Quality

Calabró A., Cameran M., Campa D., Pettinicchio A., Financial reporting in family firms: a socioemotional wealth approach toward information quality, Journal of Small Business Management, Forthcoming
Number of pages: 47 Posted: 08 Oct 2020
Witten Institute for Family Business - Witten/Herdecke University, Bocconi University - Department of Accounting, International University of Monaco (IUM) and SDA Bocconi School of Management
Downloads 74 (588,891)
Citation 3

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Family Firms, Socio-Emotional Wealth, Financial Reporting, Information Quality, IFRS

6.

An Investigation of the Performance of Luxury Firms in Europe from an Agency Theory Perspective

Corporate Ownership and Control, Volume 15, Issue 2, Winter 2018
Number of pages: 13 Posted: 06 Feb 2018 Last Revised: 02 Jan 2020
Domenico Campa
International University of Monaco (IUM)
Downloads 72 (602,376)
Citation 1

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Firm profitability, Firm efficiency, Firm liquidity, Luxury industry, Ownership concentration

7.

Key Audit Matters as Insights into Auditors’ Professional Judgement: Evidence from the European Union

Posted: 25 Apr 2023 Last Revised: 26 Mar 2024
Mara Cameran and Domenico Campa
Bocconi University - Department of Accounting and International University of Monaco (IUM)

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Key audit matters, Professional judgement, Audit fees, Audit opinion, Audit report lag

8.

Exploring the Market of Soccer Player Registrations: An Empirical Analysis of the Difference between Transfer Fees and Estimated Players’ Inherent Value

Campa D., (Forthcoming), Exploring the Market of Soccer Player Registrations: An Empirical Analysis of the Difference between Transfer Fees and Estimated Players’ Inherent Value, Journal of Sports Economics. DOI: 10.1177/15270025211059527
Posted: 29 Nov 2021
Domenico Campa
International University of Monaco (IUM)

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player registrations, transfer fees, estimated players’ inherent value

9.

Art-Based Initiatives and Corporate Governance of Financial Institutions: European Evidence Following the Revised OECD Corporate Governance Framework

Campa D., Zijlmans, E. (2019), Art-based initiatives and corporate governance of financial institutions: European evidence following the revised OECD corporate governance framework, Poetics: Journal of Empirical Research on Culture, Media and the Arts, Forthcoming
Posted: 07 Feb 2020
Domenico Campa and Evy Zijlmans
International University of Monaco (IUM) and Trinity College (Dublin)

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Corporate Governance; ABI Disclosure; Agency Theory; Legitimacy Theory; Stakeholder Theory

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Accounting for Player Registrations; Financial Fair Play; Player Registration Transfer; Transfer fees.

11.

Earnings Management Strategies during Financial Difficulties: A Comparison between Listed and Unlisted French Companies

Research in International Business and Finance, Forthcoming, DOI: 10.1016/j.ribaf.2019.07.001
Posted: 15 Jul 2019 Last Revised: 20 Jul 2019
Domenico Campa
International University of Monaco (IUM)

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Financial difficulties; Earnings management; Listed firms; Unlisted firms; Demand hypothesis; Opportunistic behaviour hypothesis

12.

Voluntarily IFRS Adoption by European Unlisted Firms: Impact on Earnings Quality and Cost of Debt

International Journal of Accounting, Forthcoming
Posted: 02 Jul 2019
Mara Cameran and Domenico Campa
Bocconi University - Department of Accounting and International University of Monaco (IUM)

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Voluntary IFRS Adoption, Unlisted Firms, Earnings Quality, Cost of Debt

13.

Corporate Social Responsibility Recognition and Support for the Arts: Evidence from European Financial Institutions

Campa, D., & Anna Zijlmans, E. W. (2019). Corporate Social Responsibility Recognition and Support for the Arts: Evidence from European Financial Institutions. European Management Journal. DOI:10.1016/j.emj.2019.01.003
Posted: 24 Jan 2019
Domenico Campa and Evy Zijlmans
International University of Monaco (IUM) and Trinity College (Dublin)

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Corporate Support for the Arts, Corporate Social Responsibility, Corporate Social Responsibility Awards, Financial Institutions.

14.

Asset Disposal as a Method of Real Earnings Management: Evidence from the UK

ABACUS (Forthcoming)
Posted: 14 Sep 2018
Domenico Campa, Tongyu Cao and Ray Donnelly
International University of Monaco (IUM), Independent and University College, Cork

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Accrual Earnings Management, Asset Disposal, Big Bath, Earnings Benchmark, IFRS Adoption, Real Earnings Management

15.

Ownership Structure and the Performance of Chinese Listed Firms after the Share Reform: Latest Evidence from the Manufacturing Sector

International Review of Corporate Governance, Vol. 15, Issue (2-1), pp. 161-173, 2018
Posted: 15 May 2017 Last Revised: 04 Mar 2018
Domenico Campa
International University of Monaco (IUM)

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Tradable Shares, Non-Tradable Shares, Share Reform, Ownership Structure, Firm Performance

16.

Regulatory Enforcement and the Effectiveness of Fraud Training: A European Investigation into Earnings Manipulation

Comptabilité Contrôle Audit (Accepted), Forthcoming
Posted: 08 Apr 2017
Domenico Campa
International University of Monaco (IUM)

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Cross-country investigation; Fraud training; Financial statement manipulation; Financial reporting practice enforcement; Regulatory enforcement

17.

Comments by the European Accounting Association on the International Accounting Education Standards Board Consultation Paper ‘Meeting Future Expectations of Professional Competence: A Consultation on the IAESB's Future Strategy and Priorities’

Accounting in Europe, Vol. 13, Issue 2, pp. 295-303. DOI: 10.1080/17449480.2016.1201578
Posted: 16 Jun 2016 Last Revised: 01 Mar 2017
Mara Cameran and Domenico Campa
Bocconi University - Department of Accounting and International University of Monaco (IUM)

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International Accounting Education Standards Board (IAESB), International Education Standards (IESs), Accounting education

18.

Do Targets Grab the Cash in Takeovers: The Role of Earnings Management

International Review of Financial Analysis, Vol 44, pp. 56-64.
Posted: 16 Jun 2016
Domenico Campa and Amir Hajbaba
International University of Monaco (IUM) and Independent

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19.

The Reversal of Impairments of PPE: A Test of Fair Value Accounting

Accounting, Finance and Governance Review, Vol. 22, Issue 2, pp. 1-17
Posted: 16 Jun 2016
Domenico Campa, Ray Donnelly and Tongyu Cao
International University of Monaco (IUM), University College, Cork and Independent

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20.

The Impact of SME's Pre-Bankruptcy Financial Distress on Earnings Management Tools

International Review of Financial Analysis, Vol. 42, pp. 222-234. DOI: 10.1016/j.irfa.2015.07.004.
Posted: 07 Jul 2015 Last Revised: 01 Mar 2017
International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration

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Bankruptcy, Earnings management, Real activity manipulation, Accrual manipulation, SMEs, Panel Data

21.

Non-Audit Services Provided to Audit Clients, Independence of Mind and Independence in Appearance: Latest Evidence from Large UK Listed Companies

Accounting and Business Research, Vol. 46, Issue 4, pp. 422-449. DOI: 10.1080/00014788.2015.1048772.
Posted: 06 May 2015 Last Revised: 01 Mar 2017
Domenico Campa and Ray Donnelly
International University of Monaco (IUM) and University College, Cork

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Auditor independence, independence of mind, independence in appearance, non-audit services

22.

IFRS Adoption Among Private Companies: Impact on Earnings Quality

Journal of Accounting, Auditing and Finance, Vol.29, No.3, July 2014, pp. 278-305
Posted: 19 Apr 2014 Last Revised: 20 Apr 2015
Bocconi University - Department of Accounting, International University of Monaco (IUM) and SDA Bocconi School of Management

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IFRS, reporting quality, private companies, reporting incentives

23.

Ireland's Foreign Direct Investment Sector: The Impact of a Hypothetical Irish Euro Zone Exit

Campa D., Cull R., Ireland’s Foreign Direct Investment Sector: the Impact of an Irish Euro zone exit, Business and Economics Journal (Forthcoming)
Posted: 06 Jan 2014
Domenico Campa and Rachel Cull
International University of Monaco (IUM) and Trinity College (Dublin)

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FDI; sovereign debt crisis; Ireland; economic recession; Euro exit.

24.

‘Big 4 Fee Premium’ and Audit Quality. Latest Evidence from UK Listed Companies

Managerial Auditing Journal, Vol. 28, No. 8, 2013
Posted: 06 Jan 2014
Domenico Campa
International University of Monaco (IUM)

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Audit fee premium, Big 4, Audit quality, Discretionary accruals, Accounting conservatism, Value relevance.

25.

Integrity of Financial Information as a Determinant of the Outcome of a Bankruptcy Procedure

International Review of Law and Economics, Vol. 37, 2014
Posted: 06 Jan 2014
International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration

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integrity, bankruptcy procedure, earnings management, ex-post bankruptcy analysis, liquidation, reorganization.

26.

An Assessment of Corporate Governance Reforms in Italy Based on a Comparative Analysis of Earnings Management

Corporate Governance. The International Journal of Business in Society, Vol. 14, Issue 3, (2014).
Posted: 06 Jan 2014
Domenico Campa and Ray Donnelly
International University of Monaco (IUM) and University College, Cork

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27.

Board Structure and Monitoring Effects in Different Institutional Settings: A Comparison between Italy and the UK

International Journal of Corporate Governance, Vol. 4, Issue 1, (2013).
Posted: 06 Jan 2014
Domenico Campa and Ray Donnelly
International University of Monaco (IUM) and University College, Cork

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board composition and structure; board quality; monitoring; earnings management; institutional setting; investor protection; Italy; UK.

28.

Earnings Management Among Bankrupt Non-Listed Firms: Evidence from Spain

Campa, D. and Camacho-Miñano, M.M., Earnings management among bankrupt non-listed companies: evidence from Spain. Revista Española de Financiación y Contabilidad / Spanish Journal of Finance and Accounting (Forthcoming)
Posted: 01 Jan 2014
International University of Monaco (IUM) and Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration

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Earnings management, Bankruptcy, Code law setting, Non-listed companies, Real activity manipulation, Accrual manipulation