NICOLA PECCHIARI
Courses a.y. 2023/2024
20126 BILANCIO E COMUNICAZIONE ECONOMICA / FINANCIAL REPORTING AND INTERNATIONAL ACCOUNTING STANDARDS
20221 FINANCIAL STATEMENTS ANALYSIS (ADVANCED COURSE)
20563 FRAUD DETECTION AND RISK ASSESSMENT
30427 BILANCIO - MODULO 2 / ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS - MODULE 2
Courses previous a.y.
Biographical note
Lecturer at Bocconi University, I hold a Degree in Business Administration from Bocconi University with concentration in “certified public accountant” and final dissertation on “Audit methodologies for business valuation”.
About
I am member of the Institute of Chartered Accountants of Milan (Ordine dei Dottori Commercialisti) and Registered Financial Auditor since 1995.
I am also member of Rectoral Committees: Bocconi Arts Campus (since 2014 to 2017) and Arts & Humanities (since 2017) and supervisor of students’ artistic activities.
Research interests
My research centers on corporate frauds, forensic accounting and criminal organizations; insolvency and going concern assumption for distressed companies; auditing, risk assessment and internal control systems; financial reporting standards and financial statements analysis.
Selected Publications
Organized crime and firms' financial statements: evidence from criminal investigations in Italy
ACCOUNTING REVIEW, 2021
An Experimental Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors’ Determination of Performance Materiality
THE ACCOUNTING REVIEW, 2013
Empirical evidence from an inter-industry descriptive analysis of overall materiality measures
INTERNATIONAL JOURNAL OF ACCOUNTING, AUDITING AND PERFORMANCE EVALUTAION, 9(3): 247-267, 2013