SCHOLARSHIP:

Refereed Publications:

Corbella, S., Florio, C., Gotti, G. & Mastrolia, S.A. (2015). Mandatory Auditor Rotation, Audit Fees, and Audit Quality. Journal of International Accounting, Auditing and Taxation, 25, 46-66.

Nicholls, C., & Mastrolia, S.A. (2015). Second Chance Homeless Shelter: A Fraud Exercise for Introductory and Survey Courses in Accounting. Advances in Accounting Education: Teaching and Curriculum Innovations, 17, 1-24.

Gotti, G. & Mastrolia, S.A. (2014). Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends. The International Journal of Accounting, 49, 190-220. 

Gotti, G. & Mastrolia, S.A. (2014). Response to the Discussion of “Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends.” The International Journal of Accounting, 49, 226-230.

Mastrolia, S.A., Zielonka, P. & McGoun, E.G. (2014). Conjuring a Reality: The Magic of the Practice of Accounting. Management and Business Administration. Central Europe.

Mastrolia, S.A. & Willits, S. (2013). Millennials: What Do We Really Know About Them? Advances in Accounting Education: Teaching and Curriculum Innovations, 14, 45-72.

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

Carcello, J. V., Hollingsworth, C.W., & Mastrolia, S.A. (2011) The effect of PCAOB inspections on Big 4 audit quality. Research in Accounting Regulation, 23, 85-96. doi: 10.1016/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: 10.1007/s10997-009-9105-x

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.

Pedagogical Book:

Crumbley, D. L., Jones, C. G., & Mastrolia, S. A. (2021). Accosting the Golden Spire Instructors’ Manual (2nd ed.). Durham, NC: Carolina Academic Press.

Crumbley, D. L., Betts, C., Mastrolia, S. A., & Sarikas, R. (2019). Accosting the Golden Spire (4th ed.). Durham, NC: Carolina Academic Press.

Crumbley, D. L., Jones, C. G., & Mastrolia, S. A. (2013). Accosting the Golden Spire (3rd ed.). Durham, NC: Carolina Academic Press.

Crumbley, D. L., Jones, C. G., & Mastrolia, S. A. (2013). Accosting the Golden Spire Instructors’ Manual. Durham, NC: Carolina Academic Press.

Conference Proceedings:

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.

Mastrolia, S.A. & Willits, S. (2016). Of Moral Panics & Millennials. Proceedings of Northeastern Association of Business, Economics, and Technology Annual Conference, 190-207.

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

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. Dr. Joseph V. Carcello, adviser.

Selected Recent Presentations:

“Fitbit … Watch Your Fundamentals.” American Accounting Association Forensic and Investigative Accounting Section Mid-Year Meeting, March 2022.

“Fitbit … Watch Your Fundamentals.” NABET Conference, State College, PA, October 2021.

“Of Moral Panics and Millennials.” NABET Conference, State College, PA, October 2016.

“Of Moral Panics and Millennials.” International Conference of Critical Accounting, New York, NY, April 2015.

Invited presenter at the American Accounting Association Annual Conference, Atlanta, GA, August 2014 due to Bea Sanders/AICPA 2013 Teaching Innovation Award – Honorable Mention for manuscript “Second Chance Homeless Shelter: A Fraud Case for Introductory and Survey Courses in Accounting.”

“Ethical Policies, Cultural Values and Earnings Quality: An International Approach.” American Accounting Association Annual Conference, Atlanta, GA, August 2014.   

“Embezzlement at a not-for-profit: New Day Products and Resources case,” American Accounting Association Forensic and Investigative Accounting Section Mid-Year Meeting, March 2014.  

“Second Chance Homeless Shelter: A Fraud Case for Introductory and Survey Courses in Accounting,” American Accounting Association Mid-Atlantic Regional Meeting, April 2013.  

“Second Chance Homeless Shelter: A Fraud Case for Introductory and Survey Courses in Accounting,” American Accounting Association Forensic and Investigative Accounting Mid-Year Meeting, March 2013.  

“Mandatory Auditor Rotation, Audit Fees, and Audit Quality,” American Accounting Association Annual Conference, Washington DC, August 2012. 

“Cost of Capital and Liquidity of Foreign Private Issuers Exempted from Filing with the SEC: Disclosure Effect or Earnings Quality Effect?,” Illinois International Journal of Accounting Symposium, Niagara Falls, Canada, July 2012. 

“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 302 and 906,” 6th 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 with 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,” European Institute for Advanced Studies in Management 5th 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 2010, (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 Journal of 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.