Marco Allegrini

Marco Allegrini
Università di Pisa | UNIPI · Department of Economics and Management

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28
Publications
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1,190
Citations

Publications

Publications (28)
Article
Given the ongoing controversy around the accounting treatment of goodwill and the search by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) for improvements to goodwill accounting, this study surveys a global sample of 352 chief financial officers (CFOs) to understand their perceptions of adopting...
Article
Full-text available
In this paper, we investigate the relationship between external auditor characteristics and the likelihood of bankruptcy. We use a sample of US public companies to analyse whether auditor attributes are associated with default. We also test whether the inclusion of such attributes in bankruptcy prediction models improves their predictive ability. W...
Article
Building on socioemotional wealth and upper echelons theory, this paper investigates family firms' behaviors in terms of their earnings management strategies. Our results indicate an inverted U-shaped relationship between discretionary accruals and family involvement in firm management and control (i.e., family members in C-suite positions). Furthe...
Article
Purpose In this paper, we explore whether intellectual capital affects the probability that a particular firm will default. We also test whether including intellectual capital performance in bankruptcy prediction models improves their predictive ability. Design/methodology/approach Using a sample of US public companies from the period stretching...
Article
Full-text available
Building on agency theory, we investigate whether and how salient external auditor characteristics (size, audit fees, non-audit fees, tenure) impact on the reported goodwill write-off. We use a sample of US firms applying SFAS 142. We find that Big-4 auditors are more prone to limit underestimated write-offs rather than overestimated write-offs and...
Article
Tourism is crucial to economic growth and has major environmental and social impacts. A key impact is the generation of municipal solid waste. Yet, whether and to what extent tourism increases the costs of solid waste collection has seen little attention. To our best knowledge, this is the first study to examine the impacts of tourism activities on...
Article
In this paper, we discuss three issues of current debate about financial accounting research. Firstly, we discuss the popularity of quantitative methods in financial accounting and the research limitations related to this dominance. As second issue, we critically discuss the epistemological approach underlying research methodologies. Finally, we di...
Article
This paper empirically tests whether the internal auditing function (IAF) in banks is more focused on corporate governance, risk management and ethics than it is in other industries. This study is grounded on theory triangulation, which involves agency, institutional and contingency theory. The results indicate that banks are more likely than other...
Book
L'idea di realizzare i due volumi di "Elementi di bilancio e di Management" nasce dall'esigenza avvertita dagli autori tutti di raccogliere in modo organico i presupposti fondamentali per la formazione del bilancio di esercizio unitamente alla discussione dei principali strumenti per l'analisi e il governo aziendale da parte del management.
Book
L'idea di realizzare i due volumi di "Elementi di bilancio e di Management" nasce dall'esigenza avvertita dagli autori tutti di raccogliere in modo organico i presupposti fondamentali per la formazione del bilancio di esercizio unitamente alla discussione dei principali strumenti per l'analisi e il governo aziendale da parte del management.
Article
Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting...
Article
In the context of internal auditing, when there is no obvious correlation between auditors' activities and financial performance, it is critical to identify areas where value is added as well as the drivers that enable this, in the evaluation of the effectiveness of the internal auditing function (IAF). This paper addresses whether and how internal...
Article
Building on agency theory, this article investigates whether family firms’ accounting behavior regarding long-lived asset write-offs differs from that of nonfamily firms. We provide evidence that nonfamily firms use write-offs for earnings management purposes, while family firms report write-offs coherent with the firm performance. Family firms exp...
Book
Full-text available
Based on data from 13,500 respondents in 107 countries, this report helps readers to understand the unique characteristics of internal auditors in the different regions of the world. The report also highlights different practices, attributes, and internal and external factors (such as social, political, environmental and economic) that are shaping...
Article
Full-text available
We investigate the influence of family ownership and family involvement in the management on the firm's intellectual capital (IC). The resource-based theory of the firm predicts both benefits and disadvantages of the family on the firm's IC. Using Pulic's VAIC as a proxy for the IC of the company, we test two sets of competing hypotheses through mu...
Article
Full-text available
This paper investigates the interplay between governance and disclosure in an agency setting, featured by concentrated ownership and high insider shareholders representation in the board. In this context, agency conflicts happen between large controlling shareholders and minority outside investors, with risks of private benefits exploitation. We re...
Article
Purpose – This study seeks to analyze and explore whether the organizational profile, the size of the internal audit function (IAF) and internal audit (IA) practices are related to the age of the IAF. Design/methodology/approach – This study is based on data collected from the Common Body of Knowledge study conducted by the Institute of Internal Au...
Article
Full-text available
Purpose – The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA) located in the USA and a sample of European countries which ha...
Article
Changes to the definition of internal auditing have increased the scope of internal audit by explicitly including consulting activities. Yet, despite recognition and clarification of the consulting role for internal audit, little subsequent research has been undertaken. Hence, we aim in this article to provide a comparison of the nature, extent and...
Article
Full-text available
The article focuses on the internal auditing and corporate governance issues in the U.S. It states that due to various financial scandals, internal control and internal audit function should be within the core of corporate governance. It mentions that a report from the Treadway Commission presumes that the absence of a proper internal control syste...
Article
Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in Europe is to document how the internal audit function is ch...
Article
This paper aims at achieving an overall view regarding the state of the art of internal auditing in large Italian companies. Mainly, it is focused on risk assessment practices and on the execution of a risk-based approach in the audit process. The research is based on a survey carried out on the ‘Top100’ companies listed at the Italian Stock Exchan...
Article
Negli studi più recenti condotti sull’internal auditing si evidenzia come, in un numero via via maggiore di aziende, il raggio di azione di tale funzione tenda ad estendersi dalle tradizionali attività di compliance e di revisione gestionale alla verifica dei sistemi di corporate governance e di gestione dei rischi. Alcuni studiosi ritengono, inolt...
Article
Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal auditing standards, tools, skills and competences. The mo...

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