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Professor Giovanna Michelon

Professor Giovanna Michelon

Professor of Accounting, Director of Research (Accounting)

5668

+44 (0) 1392 725668

0.18
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

Giovanna Michelon joined the Business School in May 2013. She was formerly at the University of Padova (Italy), at the Department of Economics and Management, where she also obtained her PhD in Economics and Management. Giovanna has worked as a visiting scholar at the University of Birmingham (Birmingham, UK), Concordia University (Montreal, Canada) and University of Central Florida (Orlando, USA). She is currently serving as Editor in Chief of the EAA Accounting Research Centre, Co-Editor of Accounting Forum and a member of the CSEAR council.

Giovanna’s work mainly relates to corporate social responsibility and governance and it has been published in leading academic journals such as European Accounting Review, Accounting Auditing and Accountability Journal, the British Journal of Management and the Journal of Business Ethics.

Giovanna’s research focus is at the interface between corporate governance and social responsibility; broadly this involves: building upon a stakeholder-oriented approach to governance; investigating how governance shapes firms’ social responsible activities and reporting practices; understanding the business case for CSR and exploring the role of CSR information for market participants and other stakeholders. She has recently been looking at the effects and implications of shareholders’ demands for CSR

Administrative responsibilities

Nationality: Italian

Qualifications

PhD, MSc

Links

Research clusters

Research interests

Corporate Social Responsibility and Disclosure

  • Social and Environmental Accounting, Sustainability, Corporate Social Responsibility, Corporate Disclosure, Stakeholder Engagement

Corporate Governance and Accountability

  • Shareholder activism, Shareholder Engagement, Corporate Governance, Board of Directors, Transparency

Giovanna has established an excellent track record of publications on CSR and, mostly importantly, she has significantly contributed to an emerging strand on how corporate governance drives CSR. CSR is an interdisciplinary area that has been investigated across different epistemologies and methodological approaches. Giovanna has been able to combine a broad knowledge of the field (across disciplines and approaches), with solid and rigorous technical and methodological skills, thus being recognized as a leading scholar in the arena. Visit her Google Scholar Profile here. Her SSRN profile is here.

Working papers

  • Bonetti P. Cho C.H., and Michelon G. Environmental disclosure and cost of capital: evidence from the Fukushima accident
  • Bouten, L., Cho C.H., Michelon G. and Roberts, R.W.  CSR Performance proxies in Large-Sample studies: ‘umbrella advocates’, construct clarity, & the ‘validity police’
  • Michelon G., Rodrigue M. and Trevisan, E. No pressure No diamonds: the role of shareholder activism on CSR trasparency
  • Romi A., Michelon, G. and Longing S., The Impact of Cross-Sector Social Partnerships on Biodiversity Accountability: An Examination of the Corporate Response to Pollinator Decline.
  • She C., and Michelon G. Managing stakeholder perceptions: Organised hypocrisy in CSR disclosures on Facebook

Key publications | Publications by category | Publications by year

Key publications


Michelon G, Patten D, Romi A (In Press). Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. European Accounting Review Full text. DOI.
Arena C, Michelon G, Trojanowski G (2017). Big egos can be green: a study of CEO hubris and environmental innovation. British Journal of Management, 29(2), 316-336. Abstract.  Full text. DOI.
Schneider T, Michelon G, Maier M (2017). Environmental liabilities and diversity in practice under International Financial Reporting Standards. Accounting, Auditing & Accountability Journal, 30(2), 378-403. Abstract.  Full text. DOI.
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. Abstract.  Full text. DOI.
Cho CH, Michelon G, Patten DM, Roberts RW (2015). CSR disclosure: the more things change…?. Accounting, Auditing and Accountability Journal, 28(1), 14-35. Abstract.  Full text. DOI.
Michelon G, Pilonato S, Ricceri F (2015). CSR reporting practices and the quality of disclosure: an empirical analysis. Critical Perspectives on Accounting, 33, 59-78. Abstract.  Full text. DOI.

Publications by category


Journal articles

Michelon G, Patten D, Romi A (In Press). Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. European Accounting Review Full text. DOI.
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 DOI.
Schneider T, Michelon G, Paananen M (2018). Environmental and Social Matters in Mandatory Corporate Reporting: an Academic Note. Accounting Perspectives Full text. DOI.
Arena C, Michelon G, Trojanowski G (2017). Big egos can be green: a study of CEO hubris and environmental innovation. British Journal of Management, 29(2), 316-336. Abstract.  Full text. DOI.
Schneider T, Michelon G, Maier M (2017). Environmental liabilities and diversity in practice under International Financial Reporting Standards. Accounting, Auditing & Accountability Journal, 30(2), 378-403. Abstract.  Full text. DOI.
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. Abstract.  Full text. DOI.
Michelon G, Pilonato S, Ricceri F, Roberts RW (2016). Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research. Sustainability Accounting, Management and Policy Journal, 7(1), 2-25. Abstract.  Full text. DOI.
Birkey R, Michelon G, Patten DM, Sankara J (2016). Does Assurance on CSR Reporting Enhance Environmental Reputation? an Examination in the U.S. Context. Accounting Forum Full text. DOI.
Michelon G, Bozzolan S, Beretta S (2015). Board monitoring and internal control system disclosure in different regulatory environments. Journal of Applied Accounting Research, 16(1). Full text.
Michelon G, Vourvachis P (2015). Book Review. The International Journal of Accounting, 50(1), 102-105. DOI.
Cho CH, Michelon G, Patten DM, Roberts RW (2015). CSR disclosure: the more things change…?. Accounting, Auditing and Accountability Journal, 28(1), 14-35. Abstract.  Full text. DOI.
Michelon G, Pilonato S, Ricceri F (2015). CSR reporting practices and the quality of disclosure: an empirical analysis. Critical Perspectives on Accounting, 33, 59-78. Abstract.  Full text. DOI.
Bozzolan S, Fabrizi M, Mallin CA, Michelon G (2015). Corporate Social Responsibility and Earnings Quality: International Evidence. International Journal of Accounting, 50(4), 361-396. Abstract.  Full text. DOI.
Michelon G, Rodrigue M (2015). Demand for CSR: Insights from Shareholder Proposals. Social and Environmental Accountability Journal Abstract.  Full text. DOI.
Bozzolan S, Cho C, Michelon G (2015). Impression Management and Organizational Audiences: the Fiat Group Case. Journal of Business Ethics, 126(1), 143-165. Abstract.  Full text. DOI.
Cho CH, Michelon G, Patten DM, Roberts RW (2014). CSR report assurance in the USA: an empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130-148. Abstract. DOI.
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. Abstract. DOI.
Arena C, Bozzolan S, Michelon G (2014). 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 Full text. DOI.
Kumar K, Boesso G, Michelon G (2014). How Do Strengths and Weaknesses in Corporate Social Performance Across Different Stakeholder Domains Affect Company Performance?. Business Strategy and the Environment Abstract.  Full text. DOI.
Cugini A, Michelon G, Pilonato S (2014). In search of academic excellence with the strategy map: Analysis of an italian case study. International Journal of Business Performance Management, 15(1), 1-22. Abstract. DOI.
Boesso G, Favotto F, Michelon G (2014). Stakeholder prioritization, strategic corporate social responsibility and company performance: further evidence. Corporate Social Responsibility and Environmental Management Full text. DOI.
Fabrizi M, Mallin C, Michelon G (2014). The Role of CEO’s Personal Incentives in Driving Corporate Social Responsibility. Journal of Business Ethics, 124(2), 311-326. Abstract. DOI.
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. Abstract.  Full text. DOI.
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. Abstract. DOI.
Michelon G, Pilonato S, Cugini A (2013). Innovating accounting practices in rail transport companies. Journal of Applied Accounting Research, 14 Full text.
Mallin C, 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. Abstract. DOI.
Bozzolan S, Imperatore C, Giovanna M (2013). Sistemi di controllo interno e qualita' dell'informativa contabile. Evidenze dalle principali societa' quotate europee. Economia & Management, 83-102.
Cho C, Costa E, Michelon G (2013). Special Forum on "Social and Environmental Accounting and Accountability". Financial Reporting, 2013/2(2), 5-8.
Cho CH, Michelon G, Patten DM (2012). Enhancement and obfuscation through the use of graphs in sustainability reports: an international comparison. Sustainability Accounting, Management and Policy Journal, 3(1), 74-88. Abstract.  Full text. DOI.
Cho CH, Michelon G, Patten DM (2012). Impression management in sustainability reports: an empirical investigation of the use of graphs. Accounting and the Public Interest, 12(1), 16-37. Abstract. DOI.
Michelon G (2012). The Nature, Use and Impression Management of Graphs in Social and Environmental Accounting. Social and Environmental Accountability Journal, 32(1), 46-47.
Michelon G, Parbonetti A (2012). The effect of corporate governance on sustainability disclosure. Journal of Management and Governance, 16(3), 477-509. Abstract.  Full text. DOI.
Mallin CA, 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. Abstract.  Full text. DOI.
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. Abstract.
Cugini A, Michelon G, Pilonato S (2011). Performance measurement in academic departments: the strategy map approach. Public Money and Management, 31(4), 271-278. Abstract.  Full text. DOI.
Michelon G (2011). Sustainability disclosure and reputation: a comparative study. Corporate Reputation Review, 14(2), 79-96. Abstract.  Full text. DOI.
Boesso G, Michelon G (2010). The effects of stakeholder prioritization on corporate financial performance: an empirical investigation. International Journal of Management, 27, 470-496.
Michelon G, Boesso G (2009). Approccio strategico alla responsabilita' sociale d'impresa e performance finanziaria: un'analisi delle best corporate citizens. Financial Reporting, 121-154.
Cugini A, Michelon G, Pilonato S (2009). La misurazione dei costi nelle aziende di trasporto ferroviario: dal costo delle attivita' al costo della corsa. Management delle Utilities, 14-28.
Cugini A, Michelon G (2009). La misurazione della performance nei dipartimenti universitari. Economia & Management, 9-19.
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, 101-132.

Chapters

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

Publications by year


In Press

Michelon G, Patten D, Romi A (In Press). Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. European Accounting Review Full text. DOI.

2018

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 DOI.
Schneider T, Michelon G, Paananen M (2018). Environmental and Social Matters in Mandatory Corporate Reporting: an Academic Note. Accounting Perspectives Full text. DOI.

2017

Arena C, Michelon G, Trojanowski G (2017). Big egos can be green: a study of CEO hubris and environmental innovation. British Journal of Management, 29(2), 316-336. Abstract.  Full text. DOI.
Schneider T, Michelon G, Maier M (2017). Environmental liabilities and diversity in practice under International Financial Reporting Standards. Accounting, Auditing & Accountability Journal, 30(2), 378-403. Abstract.  Full text. DOI.
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. Abstract.  Full text. DOI.

2016

Michelon G, Pilonato S, Ricceri F, Roberts RW (2016). Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research. Sustainability Accounting, Management and Policy Journal, 7(1), 2-25. Abstract.  Full text. DOI.
Birkey R, Michelon G, Patten DM, Sankara J (2016). Does Assurance on CSR Reporting Enhance Environmental Reputation? an Examination in the U.S. Context. Accounting Forum Full text. DOI.

2015

Michelon G, Bozzolan S, Beretta S (2015). Board monitoring and internal control system disclosure in different regulatory environments. Journal of Applied Accounting Research, 16(1). Full text.
Michelon G, Vourvachis P (2015). Book Review. The International Journal of Accounting, 50(1), 102-105. DOI.
Cho CH, Michelon G, Patten DM, Roberts RW (2015). CSR disclosure: the more things change…?. Accounting, Auditing and Accountability Journal, 28(1), 14-35. Abstract.  Full text. DOI.
Michelon G, Pilonato S, Ricceri F (2015). CSR reporting practices and the quality of disclosure: an empirical analysis. Critical Perspectives on Accounting, 33, 59-78. Abstract.  Full text. DOI.
Bozzolan S, Fabrizi M, Mallin CA, Michelon G (2015). Corporate Social Responsibility and Earnings Quality: International Evidence. International Journal of Accounting, 50(4), 361-396. Abstract.  Full text. DOI.
Michelon G, Rodrigue M (2015). Demand for CSR: Insights from Shareholder Proposals. Social and Environmental Accountability Journal Abstract.  Full text. DOI.
Bozzolan S, Cho C, Michelon G (2015). Impression Management and Organizational Audiences: the Fiat Group Case. Journal of Business Ethics, 126(1), 143-165. Abstract.  Full text. DOI.
Boesso G, Kumar K, Michelon G (2015). Strategic and proactive corporate social responsibility. In Nejhati M, Amran A, Quazi A (Eds.) Corporate Social Responsibility and Sustainability: Contemporary Perspectives, Pearson, 65-80.

2014

Cho CH, Michelon G, Patten DM, Roberts RW (2014). CSR report assurance in the USA: an empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130-148. Abstract. DOI.
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. Abstract. DOI.
Arena C, Bozzolan S, Michelon G (2014). 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 Full text. DOI.
Kumar K, Boesso G, Michelon G (2014). How Do Strengths and Weaknesses in Corporate Social Performance Across Different Stakeholder Domains Affect Company Performance?. Business Strategy and the Environment Abstract.  Full text. DOI.
Cugini A, Michelon G, Pilonato S (2014). In search of academic excellence with the strategy map: Analysis of an italian case study. International Journal of Business Performance Management, 15(1), 1-22. Abstract. DOI.
Boesso G, Favotto F, Michelon G (2014). Stakeholder prioritization, strategic corporate social responsibility and company performance: further evidence. Corporate Social Responsibility and Environmental Management Full text. DOI.
Fabrizi M, Mallin C, Michelon G (2014). The Role of CEO’s Personal Incentives in Driving Corporate Social Responsibility. Journal of Business Ethics, 124(2), 311-326. Abstract. DOI.

2013

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. Abstract.  Full text. DOI.
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. Abstract. DOI.
Michelon G, Pilonato S, Cugini A (2013). Innovating accounting practices in rail transport companies. Journal of Applied Accounting Research, 14 Full text.
Mallin C, 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. Abstract. DOI.
Bozzolan S, Imperatore C, Giovanna M (2013). Sistemi di controllo interno e qualita' dell'informativa contabile. Evidenze dalle principali societa' quotate europee. Economia & Management, 83-102.
Cho C, Costa E, Michelon G (2013). Special Forum on "Social and Environmental Accounting and Accountability". Financial Reporting, 2013/2(2), 5-8.

2012

Cho CH, Michelon G, Patten DM (2012). Enhancement and obfuscation through the use of graphs in sustainability reports: an international comparison. Sustainability Accounting, Management and Policy Journal, 3(1), 74-88. Abstract.  Full text. DOI.
Cho CH, Michelon G, Patten DM (2012). Impression management in sustainability reports: an empirical investigation of the use of graphs. Accounting and the Public Interest, 12(1), 16-37. Abstract. DOI.
Michelon G (2012). The Nature, Use and Impression Management of Graphs in Social and Environmental Accounting. Social and Environmental Accountability Journal, 32(1), 46-47.
Michelon G, Parbonetti A (2012). The effect of corporate governance on sustainability disclosure. Journal of Management and Governance, 16(3), 477-509. Abstract.  Full text. DOI.

2011

Mallin CA, 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. Abstract.  Full text. DOI.
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. Abstract.
Cugini A, Michelon G, Pilonato S (2011). Performance measurement in academic departments: the strategy map approach. Public Money and Management, 31(4), 271-278. Abstract.  Full text. DOI.
Michelon G (2011). Sustainability disclosure and reputation: a comparative study. Corporate Reputation Review, 14(2), 79-96. Abstract.  Full text. DOI.

2010

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

2009

Michelon G, Boesso G (2009). Approccio strategico alla responsabilita' sociale d'impresa e performance finanziaria: un'analisi delle best corporate citizens. Financial Reporting, 121-154.
Cugini A, Michelon G, Pilonato S (2009). La misurazione dei costi nelle aziende di trasporto ferroviario: dal costo delle attivita' al costo della corsa. Management delle Utilities, 14-28.
Cugini A, Michelon G (2009). La misurazione della performance nei dipartimenti universitari. Economia & Management, 9-19.

2008

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, 101-132.

External positions

  • Editor in Chief - EAA (European Accounting Association) Accounting Research Centre [2017 – present]
  • EAA Publication Committee (PC) [2017 – present]
  • CSEAR (Centre for Social and Environmental Accounting Research) Council [2017 – present]
  • Member of the European Accounting Association and of the American Accounting Association
  • Co-Editor of Accounting Forum (2018 – present)
  • Associate Editor of Accounting and the Public Interest (2017 – present)
  • The ACCA Global Forum on Governance, Risk and Performance (2017 – present)

Member of the Editorial Board of:

  • Sustainability Accounting Management and Policy Journal (2018 – present)
  • Journal of Business Ethics (2018 – present)
  • Accounting and Business Research (2017 - present)
  • Critical Perspectives on Accounting (2015 - present)
  • Social and Environmental Accountability Journal (2015 - present)
  • Issues in Accounting Education (2013 - present)

Ad-hoc reviewer for Scientific Journals, among others Accounting, Auditing and Accountability Journal, Accounting Forum, Auditing: a Journal of Practice and Theory, Corporate Governance: an International Review, European Accounting Review, Journal of Accounting Research, The Accounting Review

Awards and Honours

  • 2017 Highly Commended paper in the 2017 Emerald Literati Network Awards for Excellence – Sustainability Accounting Management and Policy Journal
  • 2016 Outstanding Paper in the 2016 Emerald Literati Network Awards for Excellence – Journal of Applied Accounting Research
  • 2014 PRI Stichting Foundation Best Paper award at the Henley Centre for Governance, Accountability & Responsible Investment (GARI) 2nd International Conference on “Corporate Governance and Integrated Thinking”, Reading, 9-11 September
  • Best Paper Award at the 2008 Italian Business Administration and Management Academia Annual Conference

My main teaching goal is not just to make students understand the topics covered by the course, but also to involve them in the reasoning behind various issues and make them feel passionate about the subject. That is, I do not only teach contents, but also methods, ways of thinking and reasoning, push students to be critical and curious. What I really like students to learn is not just the “rule” or the “principle” or “topic” per se, I like to push them to deeper and greater reasoning. It is helping them developing a critical thinking attitude that makes the difference in problem solving situations.

Modules

2018/19