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Present position - Professor of Accounting, University of Padova, Padova (Italy) (since March 2024)

(June 2019 - March 2024) - Professor of Accounting, University of Bristol, Bristol (UK) 

(March 2017 - June 2019) - Professor of Accounting, University of Exeter Business School, Exeter (UK) [Director of Research, Accounting & Finance (Sept 2017 - June 2019); Director of the Firms Market and Value Research Cluster (Jan 2016 - June 2019)]

(May 2013 - March 2017) - Associate Professor of Accounting, University of Exeter Business School, Exeter (UK)

(March 2006 - September 2015) - Assistant Professor of Accounting, Department of Economics and Management, University of Padova (Italy) [on leave between May 2013 and September 2015]

Visiting positions                                                                                                                                                                                                                   

July 2019: Visiting Professor of Accounting, Department of Economics & Management, University of Padova, Padova, Italy

Sept 2018: Visiting Professor of Accounting, Toulouse School of Management, Université Toulouse I Capitole, Toulouse, France

Sept 2015 - Aug 2018: Visiting Professor of Accounting, ESSEC Business School, Cergy, France

Sept – Nov 2011: Research Scholar at the Kenneth G. Dixon School of Accounting, University of Central Florida, Orlando, FL, USA         

Sept – Dec 2010: Visiting Assistant Professor at the John Molson Business School, Concordia University, Montréal, Canada 

Sept – Dec 2009: Visiting Scholar at the Birmingham Business School, University of Birmingham, Birmingham, UK 

Education

May 2005 – March 2006 Research Assistant at the Department of Economics and Management, University 

Jan 2002 - April 2005 Ph.D. in Economics and Management, University of Padova 

Sept 2003 - June 2004 Visiting Ph.D. student at Boston University, under the supervision of prof. Feng Gu 

Sept 1996 – Dec 2000 Master degree in Economics and Management, School of Economics and Business Administration, University of Padova 

Sept 1991 – June 1996 Liceo Scientifico “I. Nievo”, Padova (Italy) Scientific High School Diploma 

Aug 1994 – July 1995 West High School, Madison, Wisconsin USA – Diploma with High Honors 

Research interests 

Corporate Governance and Accountability 

Shareholder Activism, Stakeholder Engagement, Corporate Governance, Board of Directors, Transparency  

Corporate Social Responsibility and Disclosure

Social and Environmental Accounting, Sustainability, Corporate Social Responsibility, Corporate Disclosure

Publications

Magnan, M. & Michelon G. (2024). Handbook on Corporate Governance and Corporate Social Responsibility. Edward Elgar Publishing. 

Articles

Arena, C., Garcia-Torea, N., & Michelon, G. (2024). The lines that divide: Board demographic faultlines and proactive environmental strategy. Corporate Governance: An International Review, 1–23.

Bonetti P., Cho C.H., and Michelon G. 2023. Environmental disclosure and cost of capital: evidence from the Fukushima nuclear disaster. in European Accounting Review

She C. and Michelon G. 2023 A governance approach to stakeholder engagement in sustainable enterprises – evidence from B Corps. Business Strategy and the Environment

Michelon G., Trojanowski G. and Sealy R. 2022. Narrative reporting: state of the art and future challenges, Accounting in Europe 19(1), 7-47.

Bonetti, P., Leuz, C., Michelon G. 2021. Large-sample evidence on the impact of unconventional oil and gas development on surface waters. Science 373(6557), 896-902

Beelitz A., Cho C.H., Michelon G., Patten, D.M. 2021. Measuring CSR Disclosure when Assessing Stock Market Effects. Accounting and the Public Interest https://doi.org/10.2308/API-2020-017

Michelon, G., Rodrigue M., and Trevisan, E. 2020. The marketization of a social movement: activists, shareholders and CSR disclosure. Accounting, Organizations and Society, 80, 101074, DOI: 10.1016/j.aos.2019.101074.

She C, Michelon G 2019. Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook. Critical Perspectives on Accounting, 61, 54-76

Michelon G., Patten, D.M. and Romi, A.2019. Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements, European Accounting Review, 28(2), 395-422.

Arena C, Michelon G. 2018. A matter of control or identity? Family firms' environmental reporting decisions along the corporate life cycle. Business Strategy and the Environment, 27,1596– 1608.

Schneider, T. Michelon, G. and Paananen, M. 2018. Environmental and social matters in mandatory corporate reporting: an academic note, Accounting Perspective, 17(2), 275-305.

Arena C., Michelon G., and Trojanowski, G. 2017. Big egos can be green: the influence of CEO hubris on environmental innovation. British Journal of Management 29(2), 316-336. 

Gomez-Carrasco P., Michelon G. 2017. The power of stakeholders' voice: the effects of social media activism on stock markets. Business Strategy and the Environment 26(6), 855-872.

Maier, M. Michelon. G, Schneider, T. 2017. Environmental liabilities and diversity in practice under International Financial Reporting Standards. Accounting Auditing & Accountability Journal 30(2), 378-403.

Michelon, G., Patten, D.M., Sankara, J. and Birkey, R. 2016. Does Assurance on CSR Reporting Enhance Environmental Reputation? An Examination in the U.S. Context. Accounting Forum 40(3), 143-152. 

Kumar, K. Boesso, G. and Michelon, G. 2016. How do strengths and weaknesses in corporate social performance across different stakeholder domains affect company performance: an empirical investigation. Business Strategy and the Environment 25(4), 277-292 IF: 2.877

Michelon, G. Pilonato, S., Ricceri, R. and Roberts, R. 2016. Behind camouflaging: traditional and innovative perspectives in social and environmental accounting research. Sustainability Accounting Management and Policy Journal 7(1), 2-25.

Michelon, G., Pilonato, S., and Ricceri, F. 2015. CSR reporting practices and the quality of disclosure: an empirical analysis. Critical Perspectives on Accounting 33, 59-78

Cho, C.H., Michelon, G., Patten, D.M., and Roberts, R.W. 2015. CSR disclosure: the more things change…?. Accounting, Auditing & Accountability Journal 28(1), 14 – 35 IF: 1.01

Bozzolan, S. Fabrizi M., Mallin, C.A. and Michelon G. 2015. Corporate social Responsibility and earnings quality: international evidence. International Journal of Accounting 50(4), 361-396

Bozzolan, S., Cho, C.H., and Michelon G. 2015. Impression management and organizational audiences: the FIAT group case. Journal of Business Ethics 126(1), 143-165. IF: 1.552

Michelon, G., and Rodrigue, M. 2015. Demand for CSR: insights from shareholders proposals. Social and Environmental Accountability Journal 35(3), 157-175.

Arena, C. Bozzolan, S., and Michelon G. 2015. Environmental reporting: transparency to stakeholders or stakeholders’ manipulation? An analysis of disclosure tone and the role of board of directors. Corporate Social Responsibility and Environmental Management 22(6), 346-361. IF: 2.054

Boesso, G., Favotto, F., and Michelon, G. 2015. Stakeholder prioritization, strategic corporate social responsibility and company performance: further evidence. Corporate Social Responsibility and Environmental Management 22(6), 424-440. IF: 2.054

Beretta, S., Bozzolan, and Michelon, G. 2015. Board monitoring and internal control system disclosure in different regulatory environments. Journal of Applied Accounting Research 16(1), 138 – 164. Outstanding Paper in the 2016 Emerald Literati Network Awards for Excellence.

Fabrizi, M., Mallin, C.A., and Michelon G. 2014. The role of CEO’s personal incentives in driving corporate social responsibility. Journal of Business Ethics 124(2), 311-326. IF: 1.552

Sarrica, M., Michelon G., Bobbio, A. Ligorio, S. 2014. Employer Branding in Nonprofit Organizations. An exploration of factors that are related to attractiveness, identification with the organization and promotion: the case of Emergency. TPM – Testing, Psychometrics, Methodology in Applied Psychology 21(1), 3-20

Cho, C., Michelon G., Patten, D. and Roberts, R. 2014. CSR report assurance in the United States: an empirical investigation of determinants and effects. Sustainability Accounting Management and Policy Journal 5(2), 130-148

Cugini, A., Michelon, G. Pilonato, S., 2014. In search of academic excellence with the strategy map: an analysis of an Italian case study. International Journal of Business Performance Management 15(1), 1-22

Mallin, C.A., Michelon G., Raggi, D., 2013. Monitoring intensity and stakeholders’ orientation: how does governance affect social and environmental disclosure? Journal of Business Ethics 114(1), 29-43

Michelon G., Pilonato S. Cugini A., 2013. Innovating accounting practices in rail transport companies. Journal of Applied Accounting Research 14(2), 147-162. 

Bozzolan S., Imperatore C., Michelon G., 2013. Sistemi di controllo interno e qualità dell’informativa contabile. Evidenze dalle principali società quotate Europee. Economia & Management 1(gennaio/febbraio),  83-102

Boesso, G., Kumar K., Michelon G., 2013. Descriptive, instrumental and strategic approaches to corporate social responsibility: do they drive the financial performance of companies differently? Accounting, Auditing and Accountability Journal 26(3), 399-422

Michelon G., Boesso, G., Kumar, K., 2013. Examining the Link between Strategic Corporate Social Responsibility and Company Performance: An Analysis of the Best Corporate Citizens. Corporate Social Responsibility and Environmental Management 20(2), 81-94

Michelon G., Parbonetti A., 2012. The effects of corporate governance on sustainability disclosure. Journal of Management and Governance 16(3), 477-509

Cho, C., Michelon G., Patten D., 2012. Impression management in sustainability reports: an empirical investigation of the use of graphs. Accounting and the Public Interest 12(1), 16-37

Cho, C., Michelon G., Patten D., 2012. Enhancement and obfuscation through the use of graphs in sustainability reports: an international study. Sustainability Accounting, Management and Policy Journal 3(1), 74-88

Cugini A., Michelon G., Pilonato S., 2011. Performance measurement in academic departments: The Strategy Map Approach. Public Money & Management 31(4), 271-278

Mallin C., Michelon G., 2011. Board reputation attributes and corporate social performance: an empirical investigation of the US best corporate citizens. Accounting and Business Research 41(2), 119-144

Michelon G., 2011, Sustainability disclosure and reputation: a comparative study. Corporate Reputation Review 14(2), 79-96

Beretta S., Bozzolan, S., Michelon G., 2011. La disclosure sul sistema di controllo interno come meccanismo di monitoraggio: evidenze empiriche da differenti contesti istituzionali. Management Control 1(1), 125-149

Boesso G., Michelon G., 2010. The effects of stakeholder prioritization on corporate financial performance: an empirical investigation. International Journal of Management 27(3-Part 1), 470-496

Cugini A., Michelon G., 2009. La misurazione della performance nei dipartimenti universitari. Economia e Management 4(Luglio/Agosto), 9-19

Cugini A, Michelon G., Pilonato S., 2009. La misurazione dei costi nelle aziende di trasporto ferroviario: dal costo delle attività al costo della corsa. Management delle Utilities 3, 14-28.

Michelon G., Boesso G., 2009. Approccio strategico alla responsabilità sociale d’impresa e performance finanziaria: un’analisi delle best corporate citizens. Financial Reporting 4, 121-154

Cugini A., Michelon G., 2008. La misurazione dei costi orientata alla customer profitability in un’azienda di servizi b-to-b: il caso CIM Italia.  Finanza Marketing e Produzione 26 (3), 101-132

Chapter in books

Cooper. S. and Michelon, G. 2022.  Conceptions of materiality in sustainability reporting frameworks: Commonalities, differences and possibilities. Handbook of Accounting and Sustainability, Edward Adams, C.A. (editor), Elgar Publishing Ltd

Michelon, G. 2021. Financial markets and environmental performance (Ch. 14). Handbook of Environmental Accounting and Reporting. Eds. J. Bebbington, C. Larrinaga, B. O’Dwyer, I. Thomson. Routledge

Rodrigue, M. and Michelon, G. 2021. Shareholder activism and the environment (Ch. 13). Handbook of Environmental Accounting and Reporting. Eds. J. Bebbington, C. Larrinaga, B. O’Dwyer, I. Thomson. Routledge

Boesso, G., Kumar, K. and Michelon G. 2015. "Strategic and proactive corporate social responsibility".  Corporate Social Responsibility and Sustainability: Contemporary Perspectives (65-80). Eds. M. Nejhati, A. Amran and A. Quazi, Pearson Malaysia 

Cerbioni F., Michelon G., 2012, “Il modello del bilancio”, in Favotto F., Bozzolan S., Parbonetti A. Economia Aziendale. Modelli Misure Casi. McGraw Hill, Milano, pp. 135-165 [Handbook]

Beretta, S., Bozzolan, S., Michelon, G. 2010, “La comunicazione delle caratteristiche del Sistema di Controllo Interno quale meccanismo di governance: un'indagine empirica”, in AAVV. Scritti in onore di Vittorio Coda, Egea, Milano, pp. 2083-2104

Favotto F., Michelon G., 2008, “La responsabilità sociale d’impresa come efficace e lungimirante strategia aziendale”, in G. Conte (a cura di), La responsabilità sociale dell’impresa, Laterza, Bari, pp. 219-246.

Michelon G., Parbonetti A., 2008, “Corporate governance e comunicazione agli stakeholders”, Proceedings of the Annual Congress AIDEA “Corporate Governance: Governo Controllo e Struttura Finanziaria, Naples, 16-17 October. The paper has won the “Best Paper Award”

Michelon G., 2006, “Sustainability disclosures across DowJones Sustainability Index companies”, in Emerging Issues in International Accounting and Business Conference 2006 Proceedings vol. 2, CLEUP, Padova, pp.599-619

Research Reports

Michelon, G., Paananen, M and Schneider, T. 2020. Black box accounting: discounting of decommissioning liabilities. ICAS Research Report (https://www.icas.com/thought-leadership/research/Research-at-ICAS/the-cost-of-clean-up) 

Michelon, G., Trojanowski, G. and Sealy, R. 2020. Understanding research findings and evidence on corporate reporting: an independent literature review. Commissioned by the Financial Reporting Council, October (https://www.frc.org.uk/accountants/accounting-and-reporting-policy/clear-and-concise-and-wider-corporate-reporting/frc-future-of-corporate-reporting-project

Other (Reviews and Editorials)

Michelon, G. 2020. "Accounting research boundaries and academic empathy". Commentary for Critical Perspectives on Accounting. 

Gibassier, D., Michelon, G. and Cartel, M. 2020. The future of carbon accounting research: “we’ve pissed mother nature off, big time”. Sustainability Accounting, Management and Policy Journal, 11(3), 477-485. https://doi.org/10.1108/SAMPJ-02-2020-0028

Michelon G., Vourvachis P., 2015, Book Review of “Accounting for social Value”, The International Journal of Accounting

Michelon G., 2014, Book Review of “The end of corporate social responsibility. Crisis and critique”, EAA Newsletter December

Cho, C.H., Costa, E., Michelon G., 2013, “Special Forum on Social and Environmental Accounting and Accountability”, Financial Reporting 2, pp. 5-8

Michelon G., 2012, “The nature, use and impression management of graphs in social and environmental accounting”, Social and Environmental Accountability Journal 32(1), pp. 4647

Michelon G., 2007, “Business ethics e corporate governance. Nuove riflessioni sulla responsabilità delle imprese”, Sviluppo e Organizzazione 224 (Novembre/Dicembre), pp. 117-129

Michelon G., 2003 “Responsabilità sociale delle imprese e accountability”, Sviluppo e Organizzazione 200 (Novembre/Dicembre), pp. 118-130

Editorial activities

Associate Editor of European Accounting Review (2024- present)

Associate Editor of Accounting and Business Research (2021- present)

Editor of Accounting Forum (2018 - 2023)

Editor-in-Chief EAA Accounting Resources Centre (2017 - 2020)

Associate Editor of Accounting and the Public Interest (2017 - 2020)

Associate Editor of Sustainability Accounting Management and Policy Journal (2014 – 2018)

Guest editor for the special issue on "Corporate GHG Emissions’ Estimation, Reporting, Accountability and Integrity", Journal of Business Ethics (with T. Busch, C. Cho, A. G. F. Hoepner, J.Rogelj) [call open until 30 Nov 2020]

Guest editor for the special issue on “The Future of Carbon Accounting, Management & Policy”, Sustainability Accounting Management and Policy Journal (with D. Gibassier, M. Cartel) [completed]

Guest editor for the 2016 special issue on “Camouflaging of corporate (un)sustainability”, Sustainability Accounting Management and Policy Journal (with S. Pilonato, F. Ricceri and R.W. Roberts) [completed]

Guest editor for the 2013 special issue on “Social and Environmental Accounting and Accountability”, Financial Reporting (with C. Cho and E. Costa)

Member of the Editorial Board of:

- Accounting Forum (2024 - present)

British Accounting Review (2022- present)

- Journal of Accounting and Public Policy (2022 - present)

Accounting in Europe (2021- present)

-  Accounting, Auditing and Accountability Journal (2020- present)

- Journal of Business Ethics (2018 - present) 

- Sustainability Accounting Management and Policy Journal (2018 - present)

- Corporate Social Responsibility and Environmental Management (2016 – present)

- Critical Perspectives on Accounting (2015 - present)

- Social and Environmental Accountability Journal (2015 - present)