Assistant Professor of Accounting and Control

• Ph.D. Economics and Management (Accounting), University of Padova
• M.Sc. Accounting, University of Bologna

Pietro holds a Ph.D. in Economics (with a specialization in Accounting) from the University of Padova, and a M.Sc. and B.Sc. in Accounting from the University of Bologna.

After graduation, he spent three years as a postdoctoral researcher at the Booth School of Business, University of Chicago.

His research interests focus on the consequences of transparency and disclosure regulation, corporate governance, international accounting, and sustainability.

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Areas of interest

* Financial and Disclosure Regulation
* Disclosure
* Corporate Governance
* Debt Contracting


Journal Articles (refereed)

BONETTI, P., ORMAZABAL, G. (2023). Boosting foreign investment. The Role of cerfitication of corporate governance. Journal of Accounting Research, 61 (1), 95-140. doi:10.1111/1475-679X.12468.
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. doi:10.1126/science.aaz2185.
BONETTI, P., DURO, M., ORMAZABAL, G. (2020). Disclosure Regulation and Corporate Acquisitions. Journal of Accounting Research, 58 (1), 55 - 103. doi:https://doi.org/10.1111/1475-679X.12298.
BONETTI, P., IPINO, E., PARBONETTI, A. (2017). The Role of Unaffiliated Bankers on Conditional Conservatism: Evidence from IFRS Information Shock. Journal of Business Finance & Accounting, 44 (7-8), 925 - 952. doi:10.1111/jbfa.12252.
BONETTI, P., MAGNAN, M. L., PARBONETTI, A. (2016). The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence. Journal of Business Finance & Accounting, 43 (9-10), 1059 - 1094. doi:10.1111/jbfa.12220.

Working Papers

BONETTI, P., LEUZ, C., MICHELON, G. (2022). Internalizing externalities. Disclosure regulation for hydraulic fracturing, drilling activity and water quality.
BONETTI, P. (2021). Debt renegotiation and the properties of accounting information. Evidence from a bankruptcy reform.
BONETTI, P. (2018). Environmental disclosure and the cost of capital. Evidence from the Fukushima nuclear disaster.


BONETTI, P. (2022). PlenAir: How Accounting Can Improve Performance. IESE, C-807-E.