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MARA CAMERAN

MARA CAMERAN
Researcher with Tenure
Department of Accounting

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Courses a.y. 2020/2021

10040 CONTABILITA' E BILANCIO [FINANCIAL ACCOUNTING]
11825 COMUNICAZIONE E ETICA NELLA PROFESSIONE AMMINISTRATIVA
11826 FISCALITA' NEL BILANCIO DI ESERCIZIO
30426 BILANCIO - MODULO 1 / ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS - MODULE 1

Courses previous a.y.


Biographical note

Degree in Business Administration, Università Bocconi. PhD in Business Administration and Management; Università Bocconi (2000). Italian Certified Public Accountant.


Academic CV

Researcher (Ricercatore Confermato) of Financial Accounting. Lecturer in Accounting, Control, Corporate and real Estate Finance Department, SDA Bocconi School of Management. Member of the Standing Scientific Committee of the European Accounting Association (EAA) and of the Scientific Committee of EARNet (European Auditing Research Network). Editorial Board member for Auditing: A Journal of Practice & Theory, Accounting and Business Research and Accounting Forum. Responsible of External Auditing section of the SDA Bocconi Auditing Research Lab (Osservatorio di Revisione).


Research areas

Audit market regulation (e.g. mandatory rotation) and audit pricing. Accountants' image. IFRS adoption among non listed companies.


Publications



SELECTED PUBLICATIONS

Articles:

  • Cameran M., Campa D., and Francis J., The Relative Importance of Auditor Characteristics versus Client Factors in Explaining Audit Quality, Journal of Accounting, Auditing & Finance, forthcoming (accepted on July 30, 2020).
  • Cameran M. and D. Campa, Voluntarily IFRS adoption by European unlisted firms: impact on earnings quality and cost of debt, International Journal of Accounting, forthcoming (accepted on April 3, 2019);
  • Caglio A., Cameran M., and Klobas, J. What is an accountant? An investigation of images, European Accounting Review, Volume 28, No.5, 2019, pp. 849–871.;
  • Cameran M., A. Ditillo, and A. Pettinicchio, Audit Team Attributes Matter: How diversity affects audit quality, European Accounting Review, Volume 27, No. 4, 2018, pp. 595-621 (Best paper award);
  • Caglio A., Cameran M., Is it shameful to be an accountant? GenMe perception(s) of accountants’ ethics, Abacus, Vol. 53, No.1, March 2017, pp.1-27; 
  • Cameran M., A. Prencipe, M. Trombetta, Mandatory Audit Firm rotation and Audit Quality, European Accounting Review, Vol.25, No.1, May 2016, pp. 35–58;
  • Cameran M., J. Francis, A. Marra, A. Pettinicchio, Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience, Auditing: A Journal of Practice and Theory, Vol.32, No.1, February 2015, pp.1-24;
  • Cameran M., D. Campa, A. Pettinicchio, IFRS Adoption among Private Companies: Impact on Earnings Quality, Journal of Accounting, Auditing & Finance, Vol.29,  No.3,  July 2014, pp. 278-305;
  • Cameran M., P. Perotti, Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry, International Journal of Auditing, Vol. 18, No.2, July 2014, pp. 155–169.

Chapters in books:

  • Cameran, M. and A. Pettinicchio, "The Effect of Audit Firm Mandatory Rotation Rule," in  M.A. Frison-Roche (ed), Vers quelle régulation de l'audit faut-il aller?, Lextenso edition, 2011.

Books:

  • Cameran M., A. Ditillo, A. Pettinicchio, Auditing Teams: Dynamics and Efficency, Routledge, Oxon & NewYork, 2017;

  • Cameran, M., D. Campa,  A. Pettinicchio, "L'adozione dei principi contabili internazionali da parte delle società italiane: determinanti ed effetti", Egea, Milano, 2013.