Educational Background

  • Ph.D., University of Tennessee
  • M.B.A., Georgia State University
  • B.S., Rutgers University

Teaching Interests

  • Financial accounting
  • Managerial and cost accounting

Research Interests

  • Auditing
  • Corporate governance
  • Forensic accounting
  • Legislation
  • International accounting
  • Financial accounting

Courses Taught at Bucknell

  • Foundations of Accounting and Financial Management I (MGMT160)
  • Foundations of Accounting and Financial Management II (MGMT161)
  • Managerial and Cost Accounting (MGMT 365)

Selected Publications

REFEREED PUB LICATIONS

Carcello, J. V., Hollingsworth, C.W., & Mastrolia, S.A. (2011). The effect ofPCAOB inspections on Big 4 audit quality. Research in Accounting Regulation, 23, 85-96. doi: I 0.1 016/j.racreg.2011.10.001

Gotti, G. & Mastrolia, S.A. (2010). Regulatory intervention and the effect of changes in corporate governance on
firm decisions and market reactions. Journal of Management and Governance, 14, 379-407. doi: I 0.1 007/sl 0997-009-9105-x

Gotti, G. & Mastrolia, S.A. (2012). The effect on financial reporting quality of an exemption from the SEC
reporting. requirements for foreign private issuers. International Journal of Accounting, 47, 44-71.

Gotti,  G. &Mastrolia, S.A. (2012)  Response to the discussion  of "the effect on financial  reporting quality  of an exemption from the SEC reporting requirements for foreign private issuers." International Journal of Accounting, 47, 76-84.

Mastrolia, S.A. (2010).  Propensity to Just Meet or Beat Quarterly Earnings Forecasts: An Examination of the Effects of SOX Sections  302 and 906. Journal of Business & Leadership, 6, 107-115.

CONFERENCE PROCEEDINGS

Gatti, G. & Mastrolia, S.A. (2009).  Foreign  private issuers exempted from filing with the SEC and market reactions. Proceeding of the American Accounting Association Annual Meeting.

Mastrolia, S.A. (2010). Sarbanes-Oxley and the quarterly  effect: The case of aggressive earnings management and SOX Sections  302 and 906. Proceedings of Northeastern Association of Business, Economics, and Technology Annual Conference, 98-122.

DISSERTATION

Mastrolia, S. A. (2009).  Has Sarbanes-Oxley  Improved Quarterly Financial Reporting Quality?  An Examination of the Effects of SOX Sections 302 and 906 (Doctoral  Dissertation). Accounting and Information Management, University of Tennessee, Knoxville.

PAPER SUBMITTED TO A JOURNAL

Mastrolia, S.A. & Willits, S. (2011). The Millennials Have Arrived: Falling Sky or Much Ado About Nothing? Manuscript submitted for publication.

Show All

WORKING PAPERS

Corbella, S., Florio,C., Gatti,  G. & Mastrolia,S.A. (2012). Mandatory Auditor Rotation, Audit Fees, and Audit Quality. Unpublished manuscript.

Gatti, G. & Mastrolia, S.A. (2012).  Information Disclosure, Earnings Quality, and Cost of Capital for a Sample of International Foreign Private Issuers. Unpublished manuscript.

Mastrolia, S.A., Zielonka, P. & McGoun, E.G. (2012). Conjuring a Reality: The Magic of the Practice of
Accounting. Unpublished manuscript.

PRESENTATIONS

"The Millennials Have Arrived: Falling  Sky or Much Ado About Nothing?," American Accounting Association
Mid-Atlantic Regional Meeting, May 2012.

"The  Millennials Have Arrived:  Falling  Sky or Much Ado About  Nothing?," Hawaii  International Conference on Business, Honolulu, HI, May 2011.

"Mandatory Auditor  Rotation,  Audit Fees, and Audit Quality," American  Accounting Association International Accounting Section Mid-Year Meeting,  Tampa,  FL, January  2011.

"Sarbanes-Oxley and the Quarterly  Effect: The Case of Aggressive Earnings  Management and SOX Sections  302 and 906," 33rd Annual  Meeting  of the Northeastern Association of Business, Economics and Technology, Philadelphia, PA, November 2010.

"Propensity to Just Meet or Beat Quarterly Earnings Forecasts: An Examination of the Effects of SOX Sections Annual  Business & Leadership Symposium, Fort Hays, KS, October  2010.

"Sarbanes-Oxley and the Quarterly Effect: The Case of Aggressive Earnings Management and SOX Sections  302 and 906," Annual Corporate Reporting & Governance Conference: Center  for Corporate Reporting & Governance at California State University, Fullerton,  CA, September 2010.

"Cost of Capital  and Liquidity of Foreign  Private Issuers Exempted from Filing witb the SEC: Disclosure Effect or Earnings Quality  Effect?," American Accounting Association Annual  Conference, San Francisco, CA, August 2010.

"Mandatory Auditor  Rotation,  Audit Fees, and Audit Quality," 5"' International Workshop on Accounting and
Regulation, Siena, Italy, June 2010.

"Cost of Capital  and Liquidity of Foreign  Private Issuers Exempted  from Filing with the SEC: Disclosure Effect or Earnings Quality  Effect?," European  Accounting Association Annual  Congress, Istanbul, Turkey,  May 2010.

"Cost of Capital  and Liquidity  of Foreign  Private  Issuers  Exempted  from Filing with the SEC: Disclosure Effect or Earnings Quality Effect?," American Accounting Association Mid-Atlantic Regional  Meeting,  April 20 I 0, (Distinguished Paper Award- International Accounting Section)

"Foreign Private  Issuers  Exempted  from Filing with the SEC and Market Reactions," American  Accounting Association Annual Conference, August 2009.

"The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers," Illinois International Accounting Symposium, Catania, Italy, June 2009.

'The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers," American Accounting Association International Accounting Section Mid-Year Conference, February 2009.

"The Effect of PCAOB Inspections on Big 4 Audit Quality," American Accounting Association Auditing Section Mid-Year Conference, January 2009.

AD HOC JOURNAL REVIEWER

Advances in Accounting (Cabell's  Commendable Journal), 2012Advances in International Accounting (Cabell's Commendable Journal), 2012.

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