PROFILE
Fourth-Year Ph.D. Candidate in Accounting, Banking, and Finance at the University of Bologna, with research interests in financial accounting and taxation.
EDUCATION
Ph.D. in Accounting, Banking, and Finance
University of Bologna, Italy | November 2023 – expected 2028
M.Sc. in Accounting — Final grade: 110/110 cum laude
University of Bologna, Italy | July 24, 2023
B.Sc. in Business Administration — Final grade: 110/110 cum laude
University of Catania, Italy | July 30, 2021
RESEARCH INTERESTS
Financial Accounting: Financial reporting, accounting regulation, and corporate reporting practices.
Taxation: Corporate taxation, tax regulation, and the implications of tax policies for firms' financial and economic outcomes.
PUBLICATIONS
Dal Maso, L., De Vito, A., Petrolati, P., & Pecoraro, N. (2024). “Does Leverage Create or Destroy Value in the Long Run?” Financial Reporting, 2, 47–76.
REVISE AND RESUBMIT
De Vito, A., Mattei, M. M., & Pecoraro, N. “The Impact of Asset Revaluation on Corporate Investment During Crises.” Journal of Accounting and Public Policy. Revise and Resubmit.
TEACHING EXPERIENCE
University of Bologna, Italy | A.Y. 2023/2024
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Teaching Assistant for thesis supervision in International Taxation, M.Sc. in Accounting, Bologna campus.
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Teaching Assistant for thesis supervision in Business Valuation Methods, M.Sc. in Accounting, Bologna campus.
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Teaching Assistant for thesis supervision in International Accounting Standards, M.Sc. in Business Administration and Management, Rimini campus.
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Tutor for Improving the Quality of Teaching and Services of Study Courses, Rimini campus.
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Instructor for the “Crash Course in the Basics of Accounting” (6 hours), part of the Strategic Accounting course taught by Prof. Eleonora Monaco within the Master's Program in Digital Marketing and Communication, Bologna Business School (BBS).
University of Bologna, Italy | A.Y. 2024/2025
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Tutor in Accounting and Financial Statements, B.Sc. in Economics and Finance, Bologna campus.
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Tutor in Principles of Accounting and Finance, M.Sc. in Law, Economics and Governance, Bologna campus.
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Tutor in Financial Analysis, B.Sc. in Financial and Business Management, Rimini campus.
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Teaching Assistant for thesis supervision in International Taxation, M.Sc. in Accounting, Bologna campus.
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Teaching Assistant for thesis supervision in Business Valuation Methods, M.Sc. in Accounting, Bologna campus.
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Teaching Assistant for thesis supervision in International Accounting Standards, M.Sc. in Business Administration and Management, Rimini campus.
University of Bologna, Italy | A.Y. 2025/2026
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Tutor in International Accounting, M.Sc. in International Management, Bologna campus.
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Tutor in International Accounting Standards, M.Sc. in Business Administration and Management, Rimini campus.
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Teaching Assistant for thesis supervision in International Taxation, M.Sc. in Accounting, Bologna campus.
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Teaching Assistant for thesis supervision in Business Valuation Methods, M.Sc. in Accounting, Bologna campus.
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Teaching Assistant for thesis supervision in International Accounting Standards, M.Sc. in Business Administration and Management, Rimini campus.
WORK EXPERIENCE
KPMG, Bologna, Italy
Staff Auditor | January 2023 – April 2023
CONFERENCES AND WORKSHOPS
Financial Reporting and Capital Markets Workshop — University of Naples Federico II, Naples, Italy
January 26, 2024
XIV Financial Reporting Workshop — Università Cattolica del Sacro Cuore, Milan, Italy
June 20–21, 2024 | Paper presented
SIDREA National Conference — Università Politecnica delle Marche, Ancona, Italy
September 12–13, 2024 | Paper presented
Financial Reporting and Capital Markets Workshop — University of Parma, Parma, Italy
November 15, 2024
47th European Accounting Association (EAA) Annual Congress — LUISS University, Rome, Italy
May 28–30, 2025 | Paper presented
7th Vienna Doctoral Consortium in Taxation — WU Vienna, Vienna, Austria
October 16–17, 2025 | Paper presented
7th Doctoral Tax Seminar — ZEW, Mannheim, Germany
January 28, 2026 | Paper presented
European Accounting Association (EAA) Annual Congress — Prague, Czech Republic
May 27–29, 2026 | Paper presented; Discussant
Financial Reporting Conference — Verona, Italy
June 18–19, 2026
Accounting Summer Camp — Padua, Italy
June 22–24, 2026 | Paper presented
REFEREE ACTIVITY
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Accounting in Europe
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Financial Reporting
RESEARCH STAY
WU Vienna University of Economics and Business, Vienna, Austria
Research stay: September 15, 2025 – May 31, 2026
HONORS AND AWARDS
Project Work DiSA – Winner
Winner of the “Project Work DiSA” competition with the project entitled “Strategic Restructuring: Creating Synergies and Financial Stability through a Corporate Group in the Biomedical Sector,” developed with Pasquale Laffusa, Simonetta Mascia, and Vincenzo Pidone.
PROFESSIONAL PROJECTS
Top 500 Project — PwC & University of Bologna
Project organized by PwC and the University of Bologna, in collaboration with Il Resto del Carlino, Confindustria Emilia, and the Order and Foundation of Chartered Accountants and Accounting Experts of Bologna. The project provides an analysis of the performance of leading companies in the Emilia-Romagna region, with a focus on economic trends and future challenges. Participated for three consecutive editions: March 2023, December 2023, and December 2025.
Investment Observatory Project — Chamber of Commerce of Romagna
Research project conducted in collaboration with the Chamber of Commerce of Romagna, focusing on the investment patterns of firms located in the Romagna area (Forlì-Cesena and Rimini).
LANGUAGES
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Italian: Native speaker
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English: Fluent
COMPUTER SKILLS
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Statistical and econometric software: STATA, GRETL, RStudio
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Programming: Python
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Office software: Microsoft Office
CERTIFICATIONS
