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GIUSEPPE POGLIANI

GIUSEPPE POGLIANI
Adjunct Professor
Department of Accounting

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Courses a.y. 2019/2020

11897 FRAUD DETECTION AND RISK ASSESSMENT
20126 BILANCIO E COMUNICAZIONE ECONOMICA / FINANCIAL REPORTING AND INTERNATIONAL ACCOUNTING STANDARDS
20563 FRAUD DETECTION AND RISK ASSESSMENT

Courses previous a.y.


Biographical note

Degree in Business Administration from Università Bocconi.


Academic CV

Lecturer of Business Accounting.

Teaches in the SDA Bocconi Accounting and Management Control Department.


Research areas

Auditing. Fraud auditing and forensic accounting. Internal auditing. Corporate governance and internal systems of control. Risk assessment. International accounting principles. Extraordinary capital operations.


Publications



SELECTED PUBLICATIONS

Articles

• N. Pecchiari, C. Emby, G. Pogliani, Empirical evidence from an inter-industry descriptive analysis   of  overall materiality measures; Int. J. Accounting, Auditing and Performance Evaluation, Vol. 9, No. 3, 2013, pp. 247-267.

• N. Pecchiari, G. Pogliani, The Risk Tolerance Concept for Internal Controls Over Financial Reporting in the auditors’  perspective: some empirical evidence from an inter-industry analysis of overall materiality measures; paper presentato al Convegno Internazionale European Risk Conference, Bocconi, Milano, 11-12 Settembre, 2008.

• N. Pecchiari, G. Pogliani, Consistency between Overall and Account-level Materiality Measures: An Inter-Industry Comparison and an Analysis of the Correlation with the Financial Ratios System; paper presentato al convegno internazionale Audit Quality EIASM Workshop, Bocconi, Milano, 23-24 Novembre, 2006.

Chapters in Books

• G. Pogliani, La valutazione dei ricavi e dei correlati crediti numerari, in G. L. Stocchetti (a cura di) Valutazioni e Analisi di Bilancio (2013) PEARSON pp. 93 – 131.

• G. Pogliani, Il riconoscimento dei ricavi, in AA.VV. Il Bilancio secondo gli IAS, GIUFFRE’ (2006), pp. 178 – 194.

Books

• G. Pogliani, N. Pecchiari, M. Mariani, Le frodi aziendali, EGEA (2012).

• M. Livatino, N. Pecchiari, G. Pogliani, Auditing. Il manuale del revisore per il controllo contabile. EGEA (2011 seconda edizione).

• M. Pini, A. Viganò, C. Mancini, N. Pecchiari, G. Pogliani. Basic financial accounting. Rilevazioni per il bilancio d'esercizio e il bilancio consolidato. McGraw-Hill (2008).