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EMILIA PIERA MERLOTTI

EMILIA PIERA MERLOTTI
Lecturer
Department of Accounting
 

Courses a.y. 2017/2018

10038 COMUNICAZIONE ECONOMICA DEI GRUPPI DI IMPRESE: IL BILANCIO CONSOLIDATO [FINANCIAL COMMUNICATION OF GROUPS: THE CONSOLIDATED FINANCIAL STATEMENT]
11401 DISCLOSURE PER GLI STAKEHOLDER
30426 BILANCIO - MODULO 1 / ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS - MODULE 1
30427 BILANCIO - MODULO 2 / ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS - MODULE 2

Courses previous a.y.


Biographical note

Born on 27th - November, 1978. Degree in Business Administration and Law - Università Bocconi. Ph.D in Business Administration - Università degli Studi di Pavia. Visiting scholar at Cass Business School - London (2008). Certified CPA.


Academic CV

Lecturer at Accounting Department and SDA Professor of the ACFAI Department of SDA Bocconi School of Management. Coordinator of the MSc in Accounting and Law.


Research areas

Teaching Interests: Introductory Financial Accounting, Financial Accounting, Financial Statement Analysis, Consolidated Financial Statements.

Research Interests: Voluntary vs/mandatory disclosure, links between Corporate Governance and disclosure, Accounting Ethics and Corporate Social Responsibility.

 


Selected publications

Articles

  • Scoring Firms’ Codes of Ethics: An Explorative Study of Quality Drivers,  Co-authoring:  Garegnani G.M. and Russo A., Journal of Business Ethics, November 2013;
  • Does Industry Matter for the Quality of Codes of Ethics? Empirical Evidence from Major European Companies.  Co-authoring: Garegnani G.M. and Russo A., Accepted, Rivista Italiana di Ragioneria e di Economia Aziendale, Forthcoming 2013.

Research Reports

  • Fashion and Luxury Insight, SDA Research in joint with Altagamma (from 2010).
  • Dirigente Preposto and Earnings Quality. An empirical analysis in the Italian Listed Companies segment, Osservatorio di Revisione (SDA Bocconi) Research, in joint with Deloitte, 2012;
  • Non audit service: an Empirical Analysis in the Italian Listed Companies Segment, Osservatorio di Revisione (SDA Bocconi) Research (from 2009).

Books and chapters:

  • Financial Accounting Workbook, vol. 1 – 2 – 3, with  Lombardi Stocchetti G., Egea, Milan, 2013;
  • Firms disclosure, Financial disclosure and Voluntary disclosure (chapters 1, 2 and 3), in Comunicazione di bilancio nelle società non quotate,  AA.VV., Il Pellicano, Egea, Milano, 2010;
  • The audit fees in Italy: an empirical analysis in Airoldi G., Ferrari A. and Livatino M., Firm’s institutional arrangements: a contingency approach, Egea, Milan, 2005;
  • The study of auditor change  in La reputazione delle società di revisione operanti in Italia: premium price, criteri di selezione e opinioni dei clienti, Cameran M. and Livatino M., Egea, Milan, 2005.