Carlo D'Augusta

Dr. D’Augusta studied accounting at the University of Genova, at Bocconi University and at New York University.

Prior to joining Bocconi University’s faculty in 2021, Dr. D’Augusta taught accounting at Georgia State University and Middle Tennessee State University, where he was awarded the "2019-2020 Bridgestone Americas Distinguished Lecturer" recognition.

His research is in financial reporting. More specifically, he is interested in understanding how characteristics of financial information affect the capital markets and investors’ reaction to financial disclosure, as well as how different types of disclosures can interact to affect information users. His research has been published in leading academic journals such as The Accounting Review, Contemporary Accounting Research, the Journal of Accounting, Auditing & Finance, the Review of Accounting and Finance, The International Journal of Accounting and the European Accounting Review.

SELECTED PUBLICATIONS

D’Augusta, DeAngelis “Does accounting conservatism discipline qualitative disclosure? Evidence from tone management in the MD&A”. Contemporary Accounting Research, Vol. 37, Issue 4, Pages 2287-2318, Available at https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12598

D’Augusta, DeAngelis (2020) “Tone Concavity Around Expected Earnings.” The Accounting Review, Vol. 95, Issue 1, Pages 133 – 164, Available at https://aaajournals.org/doi/10.2308/accr-52448

D’Augusta “Does accounting conservatism make good news forecasts more credible and bad news forecasts less alarming?” Journal of Accounting, Auditing & Finance, in press. Available at http://journals.sagepub.com/doi/full/10.1177/0148558X18780550

D’Augusta, Bar-Yosef, Prencipe (2019) “Accounting Research on Private Firms: State of the Art and Future Directions.” The International Journal of Accounting, Volume 54, Issue 2. Available at https://www.worldscientific.com/doi/10.1142/S1094406019500070

D’Augusta, Redigolo. (2019) “Do firms use early guidance to disclose the effect of conservatism on future earnings?”. Review of Accounting and Finance, Vol. 18, Issue 3, Pages 432 – 455, Available at https://www-emeraldinsight-com.ezproxy.mtsu.edu/doi/full/10.1108/RAF-09-2018-0203

D’Augusta, Bar-Yosef, Prencipe (2016) “The effects of conservative reporting on investor disagreement.” European Accounting Review, Vol. 25, Issue 3, Pages 451-485, Available at http://www.tandfonline.com/doi/full/10.1080/09638180.2015.1042890