ECON-06/A BUSINESS ADMINISTRATION, ACCOUNTING & PERFORMANCE MEASUREMENT

Position: Post-doctoral research appointment Institute: Uni. Cattolica del Sacro Cuore
Posted on: 08/06/2026 Deadline: 15/07/2026

Scientific-Disciplinary Group

13/ECON-06 - Business Administration, Accounting & Performance Measurement

Description

The activity related to the project “Quality ofFinancial Reporting, Statutory Auditing, and Supervisory Mechanisms in ListedCompanies: Empirical Evidence on the Role of the Statement of Cash Flows” is aimed atanalysing the quality of financial reporting and statutory auditing in listed companies,with particular attention to the role of the statement of cash flows as an information toolsupporting corporate stakeholders. Within the financial accounting and auditingliterature, the role and quality of the statement of cash flows in the decision-makingprocess of external users have so far received relatively limited attention, despite thegrowing interest in these issues by regulators and standard setters.

Funding body

Università Cattolica del Sacro Cuore