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Home Post-laurea Dottorati di Ricerca Corsi di Dottorato attivi Economia, Management e Metodi Quantitativi XXXVI CICLO | Maggiorani Marco

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XXXVI CICLO | Maggiorani Marco

MAGGIORANI MARCO

PhD student in Economics, Management and Quantitative Methods – Curriculum “Economia e governo nella trasformazione digitale delle PMI”.

Cicle: XXXVI

Tutor: professor Vincenzo Sforza e Professor Riccardo Cimini

Thesis title: Accounting quality e audit quality nei rendiconti delle amministrazioni pubbliche e delle imprese

Email: maggiorani@unitus.it

Curriculum Vitae

 

  • Personal profile and research interests

    I was born in Rome on 23/07/1988.
    Master’s degree from the University of Rome Tor Vergata with a mark of 110 cum laude in the profession and consultancy curriculum.
    Qualified as a chartered accountant.
    Academic merit award conferred by University of Rome Tor Vergata
    Research interest concerns audit quality and accounting quality in public and private companies

  • PhD project

    The aim is to investigate the phenomena of accounting quality and audit quality in realities that differ profoundly in terms of business model, such as public administrations, financial companies and non-financial companies. The research mainly uses quantitative methodologies to study the phenomena of audit quality and accounting quality in relation to different business models. Value relevance, earnings management and conservatism, dimensions of accounting quality, are investigated by means of multiple linear regressions. Audit quality is investigated by means of descriptive statistics to study the composition of accruals and variables that the literature considers to be good proxies for the independence of those called upon to audit the financial statements of the companies of the entities analysed.

  • Publications

    “A systematic and bibliometric review of the audit quality in the public sector” International Journal of Business Innovation, Volume 1 Issue 1.
    DOI: https://doi.org/10.34624/ijbi.v1i1.27682
    https://proa.ua.pt/index.php/ijbi/article/view/27682
    “Earnings management nelle banche: prima e dopo l’introduzione dell’IFRS 9” Dirigenza Bancaria Volume 45 Fascicolo 218 https://biblio.liuc.it/scripts/essper/schedaArticolo.asp?codice=2476950
    “The Audit Quality and the Cessation of the Activity of the Companies” International Journal of Business and Management; Vol. 18, No. 1;
    DOI:10.5539/ijbm.v18n1p108 – URL: https://doi.org/10.5539/ijbm.v18n1p108
    https://ccsenet.org/journal/index.php/ijbm/article/view/0/48187