EMILIA PIERA MERLOTTI
Courses a.y. 2021/2022
11823 BILANCIO DEI GRUPPI DI IMPRESE [CONSOLIDATED FINANCIAL STATEMENTS]
11824 BILANCIO DI ESERCIZIO SECONDO I PRINCIPI CONTABILI NAZIONALI [FINANCIAL REPORTING AND NATIONAL ACCOUNTING STANDARDS]
11825 COMUNICAZIONE E ETICA NELLA PROFESSIONE AMMINISTRATIVA [DISCLOSURE AND ETHICS]
30426 BILANCIO - MODULO 1 / ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS - MODULE 1
30427 BILANCIO - MODULO 2 / ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS - MODULE 2
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.
Lecturer at Accounting Department and SDA Professor of the ACFAI Department of SDA Bocconi School of Management. Director of the University's Master in Accounting Auditing & Control (MAAC).
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.
- 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.
- 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.