Giorgio Gotti

University of Texas at El Paso (UTEP)

Associate Professor

500 West University Avenue

El Paso, TX 79968-0542

United States

  • University of Texas at El Paso (UTEP)

SCHOLARLY PAPERS

9

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2,543

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Scholarly Papers (9)

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1.

Conditional Conservatism in Accounting: New Measure and Tests of Determinants

Number of pages: 48 Posted: 12 Mar 2008 Last Revised: 07 May 2008
Giorgio Gotti
University of Texas at El Paso (UTEP)
Downloads 699 (34,927)

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Conditional conservatism, earnings forecasts, financial analysts, Basu coefficient

2.

Managerial Ownership, Corporate Monitoring and Audit Fee

Number of pages: 37 Posted: 18 Jan 2011
Giorgio Gotti, Sam Han, Julia L. Higgs and Tony Kang
University of Texas at El Paso (UTEP), Korea University Business School, Florida Atlantic University - School of Accounting and University of Nebraska - Lincoln
Downloads 654 (38,237)
Citation 1

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audit fees, audit pricing, corporate governance

3.

Earnings Quality of Foreign vs. U.S. Reverse Mergers: Geographical Location or Firm-Level Incentives?

Forthcoming in the Journal of International Accounting Research
Number of pages: 37 Posted: 03 Dec 2012 Last Revised: 16 May 2015
Chen Chu, Giorgio Gotti and Kathryn M. Schumann
University of Texas at El Paso, University of Texas at El Paso (UTEP) and James Madison University
Downloads 360 (80,426)

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Earnings Quality, SEC, Reverse Merger, Audit Quality

4.

Language FTR and Earnings Management: International Evidence

Number of pages: 50 Posted: 18 Apr 2016
Marco Fasan, Giorgio Gotti, Tony Kang and Yi Liu
Ca Foscari University of Venice - Department of Management, University of Texas at El Paso (UTEP), University of Nebraska - Lincoln and McMaster University - Accounting & Financial Management Services
Downloads 313 (94,185)

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Accrual-based Earnings Management, Real Earnings Management, Future-Time-Reference, Language, Myopia, Short-Termism

5.

Regulatory Intervention and the Effect of Changes in Corporate Governance on Firm Decisions and Market Reactions

Journal of Management and Governance, Forthcoming
Number of pages: 36 Posted: 27 Sep 2007 Last Revised: 14 Aug 2009
Giorgio Gotti and Stacy A. Mastrolia
University of Texas at El Paso (UTEP) and Bucknell University - School of Management
Downloads 221 (135,162)

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Italy, ADR, cross-listing, investor protection, regulation change, corporate governance, bonding hypothesis, signaling

6.

Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence

Journal of Business Ethics, Forthcoming
Number of pages: 57 Posted: 14 May 2016 Last Revised: 16 May 2016
Chen Chu, Giorgio Gotti, Tony Kang and Michael Wolfe
University of Texas at El Paso, University of Texas at El Paso (UTEP), University of Nebraska - Lincoln and Virginia Tech
Downloads 166 (175,662)

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Corporate ethics policy, Code of ethics, Business ethics, Earnings discretion, Accruals

7.

The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers

International Journal of Accounting, Forthcoming
Number of pages: 42 Posted: 01 Oct 2008 Last Revised: 02 Jan 2011
Giorgio Gotti and Stacy A. Mastrolia
University of Texas at El Paso (UTEP) and Bucknell University - School of Management
Downloads 130 (214,683)

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8.

Mandatory Auditor Rotation, Audit Fees and Audit Quality

Posted: 28 Apr 2012
Silvano Corbella, Cristina Florio, Giorgio Gotti and Stacy A. Mastrolia
University of Verona, University of Verona, University of Texas at El Paso (UTEP) and Bucknell University - School of Management

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mandatory audit firm rotation, audit quality, audit partners

9.

Cost of Capital and Liquidity of Foreign Private Issuers Exempted from Filing with the SEC: Disclosure Effect or Earnings Quality Effect?

Posted: 28 Apr 2010
Giorgio Gotti and Stacy A. Mastrolia
University of Texas at El Paso (UTEP) and Bucknell University - School of Management

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1934 Exchange Act Rule 12g3-2(b), financial disclosure quality, cost of capital, liquidity, exemption