Dr. Campa’s research article was just accepted by a 3 stars journal “Comptabilité Contrôle Audit” (CCA) – FNEGE rank 2; CNRS cat. 2

Journal ranking (a system of one to four stars is commonly employed, with four stars being the highest quality) is widely used in academic circles in the evaluation of an academic journal’s impact and quality.

The research paper entitled “Regulatory enforcement and the effectiveness of fraud training: A European investigation into earnings manipulation” investigates whether the presence of fraud training constrains financial statement manipulation and whether the level of regulatory enforcement of countries (measured as both law enforcement and financial reporting practice enforcement) also plays a role.

The evidence from a sample of 500 unique companies listed on the five largest European countries (i.e., France, Germany, Italy, Spain, and the UK), data from 2009 to 2014 and multivariate analyses with controls for endogeneity reveals that the implementation of fraud training does reduce earnings manipulation. In addition, it indicates that fraud training increases its effectiveness in countries with weaker regulatory enforcement, thus compensating for country-level institutional deficiencies. These results highlight that the additional resources invested by companies in ethics training generate benefits in terms of reduced earnings management and encourage managers of firms located in countries with weaker institutions to implement such measures because, in these contexts, their effectiveness is amplified’.


Dr. Domenico CampaDomenico Campa is Professor of Accounting at the International University of Monaco. He completed his PhD at University College of Cork in 2011 and worked as Assistant Professor at Trinity College Dublin. He also served the board of the European Accounting Association as national representative for Ireland from 2013 to 2016. His research interests mainly involve auditing, earnings quality, IFRS adoption, corporate governance. Having studied in both Italy and Anglo-Saxon contexts, his interests include the analysis of impacts of institutional setting on economic variables. His studies have been published in international refereed journals including, among others, Accounting and Business Research, Accounting in Europe, Journal of Accounting, Auditing and Finance, Managerial Auditing Journal, International Review of Financial Analysis and International Review of Law and Economics.




The following research papers from Dr. Campa have also been accepted and will be presented to the following conferences:

  • “Loan loss provisions in publicly quoted European banks and auditor independence”, prepared with Prof. Ray Donnelly from University College Cork (Ireland) – 40th Annual Congress of the European Accounting Association from 10-12 May 2017 in Valencia.
  • “Ownership concentration and performance of luxury firms” – 16th Conférence Internationale de Gouvernance, held in Lausanne from 15 to 16 May 2017.
  • “Voluntary IFRS adoption and earnings quality among unlisted firms in the EU: the relevance of countries’ institutional setting and firms’ reporting incentives” prepared with Prof. Mara Cameran from Bocconi University (Italy) – VIII Financial Reporting Workshop (University of Parma, 22-23 June 2017).


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