Prof. Barbara Magnanelli Publishes Book on Corporate Governance

Professor Barbara Magnanelli, a member of JCU’s Department of Business Administration, recently published the book The Role of Corporate Governance in Financial Statement Frauds – An empirical analysis on governance models, the governance as a whole, and the governance mechanisms (Lambert Academic Publishing).

The attention on corporate governance, and the role played by it within companies, have been increasing significantly in recent years due to the numerous financial statement frauds that have occurred. Both academics and practitioners have started to question if corporate governance has a responsibility in the occurrence of fraud and what could be the most relevant factors to induce fraudulent behaviors. This book aims to provide a deep analysis of the causes of financial statement fraud, specifically taking into account the corporate governance systems in which the firms operate. Different cultural contexts, characterized by various governance models, are analyzed. An empirical analysis of governance as a whole at first, and of single governance mechanisms later, is conducted, providing interesting findings on the majority of governance lacks and failures that could lead to a financial statement fraud occurrence, or at least that could increase the likelihood of its occurrence.

Professor Barbara Sveva Magnanelli completed her PhD in Management (Accounting major) at LUISS Guido Carli, in Rome, in 2010. During her doctoral studies, she was a visiting researcher at the University of Tennessee and at HEC Paris. She took a Master Degree in Business Administration at LUISS in 2007. She has been a teaching assistant at LUISS for the courses Performance Measurement and Accounting since 2008. She has been working as a consultant since 2007.

At JCU, Dr. Magnanelli teaches courses in Financial and Managerial Accounting.