Cristina Florio

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Foto_CF, July 21, 2022
Position
Associate Professor
Role
Associate Professor
Academic sector
ECON-06/A - Business Administration, Accounting & Performance Measurement
Research sector (ERC-2024)
SH1_7 - Accounting, asset prices, auditing

Research sector (ERC)
SH1_4 - Banking; corporate finance; international finance; accounting; auditing; insurance

Offices
Complesso Universitario (Vicenza),  Floor 3,  Room 12  -  Polo Santa Marta,  Floor 2,  Room 2.19
Telephone
045 802 8296
E-mail
cristina|florio*univr|it <== Replace | with . and * with @ to have the right email address.
Curriculum

Cristina Florio is Associate Professor of Accounting at the University of Verona since 2019. She has previously obtained the Ph.D. in Accounting and Business Administration from the same University and served as assistant professor. She was keynote speaker at the Universities of Sao Paulo (BR), Portsmouth (UK) and Katowice (PL). She was visiting in North Carolina (NC State University), Tennessee and at London Business School (UK). In 2016-2017, she gained funds for Erasmus+ Staff Mobility for Teaching and for Training. She chaired the International Relations Committee of the AAA International Accounting Section in 2019-2020. Since 2019, she coordinates the Teaching Laboratory in Business Research Methodologies of the Department of Business Administration of the University of Verona. Since 2016, she is a member of the team for quality assurance of the Master’s Degree in International Economics and Business.
Her research interests focus on:
  • Financial Accounting and Auditing.
  • Integrated reporting and disclosure around sustainability scandals.
  • Enterprise Risk Management.
  • Accounting History.
 
Her research papers have been published in several top international journals. She also co-authored book chapters and articles published in professional journals and books of proceedings. She is currently guest editor for Journal of Management and Governance and a Springer book.
She won two Best Paper Awards (2007 and 2014), a Best Pitch Award (2016) and a Special Mention (2017).
She participates in a research project on auditing funded by ICAEW. She took part in research projects funded at a national level, such as Joint Project 2014 and PRIN 2009 on risk management. In 2019 she was panelist at a seminar day organized by CONSOB. She is convenor of the European Risk Research Network Webinar and Conference in 2020 and 2021.
In terms of public engagement, in 2017 she participated in the Research Night dedicated to the scientific approach. Since 2013, she is a member of the technical-scientific committee of a secondary school.
 

Modules

Modules running in the period selected: 72.
Click on the module to see the timetable and course details.

Course Name Total credits Online Teacher credits Modules offered by this teacher
Master's degree in Corporate governance and business administration Corporate groups and consolidated financial statement (2025/2026)   9    3 
Master’s degree in International Economics and Business Group accounting and performance (2025/2026)   9    8 
Master’s degree in Management and business strategy Group governance and reporting (2025/2026)   9    5 
Bachelors' degree in Business Administration and Management B-education: Sound ideas (2024/2025)   1    1 
Bachelors' degree in Business Administration and Management B-education: Sound ideas (2024/2025)   2    2 
Interuniversity Ph.D. in Accounting and Management Classics in Accounting (2024/2025)   2    0.5 
Master's degree in Corporate governance and business administration Corporate groups and consolidated financial statement (2024/2025)   9  eLearning 3 
Bachelor's degree in Business Innovation and Economics Financial accounting (2024/2025)   9  eLearning 2 
Master’s degree in International Economics and Business Group accounting and performance (2024/2025)   9  eLearning 8 
Master’s degree in Management and business strategy Group governance and reporting (2024/2025)   9  eLearning 5 
Master’s degree in Management and business strategy Methods and tools for literature reviews (2024/2025)   1  eLearning 1 
Interuniversity Ph.D. in Accounting and Management Classics in Accounting (2023/2024)   4    1 
Master's degree in Corporate governance and business administration Corporate groups and consolidated financial statement (2023/2024)   9  eLearning 3 
Bachelor's degree in Business Innovation and Economics Financial accounting (2023/2024)   9  eLearning 2 
Master’s degree in International Economics and Business Group accounting and performance (2023/2024)   9  eLearning 8 
Master’s degree in Management and business strategy Group governance and reporting (2023/2024)   9  eLearning 5 
Master’s degree in Management and business strategy Laboratory on research methods for business (2023/2024)   1  eLearning 1 
Master’s degree in Management and business strategy Laboratory on research methods for business (2023/2024)   2  eLearning 2 
Master’s degree in Management and business strategy The why, the what and the how of structural equation modelling (2023/2024)   1  eLearning 1 
Interuniversity Ph.D. in Accounting and Management Classics in Accounting (2022/2023)   4    0.5 
Master's degree in Corporate governance and business administration Corporate groups and consolidated financial statement (2022/2023)   9  eLearning 3 
Bachelor's degree in Business Innovation and Economics Financial accounting (2022/2023)   9  eLearning 2 
Master’s degree in International Economics and Business Group accounting and performance (2022/2023)   9  eLearning 8 
Master’s degree in Management and business strategy Group governance and reporting (2022/2023)   9  eLearning 5 
Master’s degree in Marketing and Corporate Communication Laboratory on research methods for business (2022/2023)   1  eLearning 1 
Master’s degree in Marketing and Corporate Communication Laboratory on research methods for business (2022/2023)   2  eLearning 2 
Master's degree in Corporate governance and business administration Corporate groups and consolidated financial statement (2021/2022)   9  eLearning 3 
Bachelor's degree in Business Innovation and Economics Financial accounting (2021/2022)   9  eLearning 2 
Master’s degree in International Economics and Business Group accounting and performance (2021/2022)   9  eLearning 8 
Master’s degree in Management and business strategy Group governance and reporting (2021/2022)   9  eLearning 5 
Master’s degree in Management and business strategy Laboratory on research methods for business (2021/2022)   1  eLearning 1 
Master’s degree in Management and business strategy La metodologia SEM applicata allo studio della relazione tra gestione del rischio e performance nelle PMI (2021/2022)   2  eLearning 2 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2020/2021)   9  eLearning 3 
Bachelor's degree in Economics and Business (Vicenza) Financial accounting (2020/2021)   9  eLearning 2 
Master’s degree in International Economics and Business Group accounting and performance (2020/2021)   9  eLearning 8 
Master’s degree in Management and business strategy Group governance and reporting (2020/2021)   9  eLearning 5 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2019/2020)   9  eLearning 3 
Bachelor's degree in Economics and Business (Vicenza) Financial accounting (2019/2020)   9  eLearning 2 
Master's degree in International Economics and Business Management Group accounting and performance (2019/2020)   9  eLearning 8 
Master’s degree in Management and business strategy Group governance and reporting (2019/2020)   9  eLearning 5 
Master's degree in International Economics and Business Management Group accounting and performance (2018/2019)   9  eLearning 8 
Master’s degree in Business Management (Vicenza) Group Governance and Financial Disclosure (2018/2019)   6  eLearning 2 
Master's degree in International Economics and Business Management Group accounting and performance (2017/2018)   9  eLearning 8 
Master’s degree in Business Management (Vicenza) Group Governance and Financial Disclosure (2017/2018)   6  eLearning 2 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2016/2017)   9  eLearning 2 
Master's degree in International Economics and Business Management Group accounting and performance (2016/2017)   9  eLearning 8 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2015/2016)   9    3 
Master's degree in International Economics and Business Management Group accounting and performance (2015/2016)   9    7 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2014/2015)   9    3  (lezione 2)
Master’s degree in Corporate Economics and International Markets (Vicenza) Group accounting and performance (2014/2015)   9    7  (lezione 1)
Master’s degree in Business Administration and Corporate Law Business valuation (2013/2014)   9    2 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2013/2014)   9    3 
Bachelor's degree in Economics and Business (Verona) Financial accounting (2013/2014)   9    1  (esercitazione)
Master’s degree in Corporate Economics and International Markets (Vicenza) Group accounting and performance (2013/2014)   9    5 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2012/2013)   9    3 
Bachelor's degree in Economics and Business (Verona) Financial accounting (2012/2013)   9    1  (esercitazione)
Master’s degree in Corporate Economics and International Markets (Vicenza) Group accounting and performance (2012/2013)   9    5 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2011/2012)   9    2 
Bachelor's degree in Economics and Business (Verona) Financial accounting (2011/2012)   9    3  (esercitazione)
Master’s degree in Corporate Economics and International Markets (Vicenza) Group accounting and performance (2011/2012)   9    3 
Specialisation course in Retail Management Contabilità [CInt] (2011/2012)   2    1 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2010/2011)   9    2 
Bachelor's degree in Economics and Business (Verona) Financial accounting (2010/2011)   9    3  (esercitazione)
Master’s degree in Corporate Economics and International Markets (Vicenza) Group accounting and performance (2010/2011)   9    3 
Master’s degree in Business Administration and Corporate Law Corporate groups and consolidated financial statement (2009/2010)   9    2  (2 - lezione)
Master’s degree in Corporate Economics and International Markets (Vicenza) Group accounting and performance (2009/2010)   9    5  (2 - lezione)
Degree in Business studies (until 2008-2009) Theory of Financial Statement (2009/2010)   10    3  (2 - lezione)
Specialisation course in Retail Management Contabilità (2009/2010)   1    0.5 
Bachelor's degree in Business Administration (category 17) (until 2008-2009) Accounting I (Financial Statement) (2008/2009)   10    2  3 - esercitazione
Degree in Business studies (until 2008-2009) Theory of Financial Statement (2008/2009)   10    2  3 - esercitazione
Bachelor's degree in Business Administration (category 17) (until 2008-2009) Accounting I (Financial Statement) (2007/2008)   10    2  Esercitazione
Bachelor's degree in Business Administration (category 17) (until 2008-2009) Accounting I (Financial Statement) (2006/2007)   10    2  esercitazione

Di seguito sono elencati gli eventi e gli insegnamenti di Terza Missione collegati al docente:

  • Eventi di Terza Missione: eventi di Public Engagement e Formazione Continua.
  • Insegnamenti di Terza Missione: insegnamenti che fanno parte di Corsi di Studio come Corsi di formazione continua, Corsi di perfezionamento e aggiornamento professionale, Corsi di perfezionamento, Master e Scuole di specializzazione.

Research groups

Historical perspectives on accounting and governance
The research group aims to examine accounting and corporate governance issues in a historical perspective.
Financial reporting and International Financial Reporting Standards
The research group aims to analyse the main problems and possible solutions underlying the preparation of financial statements, also in relation to the application of the International Financial Reporting Standards (IAS/IFRS) by Italian companies.
Corporate governance, risk management and value creation
The research group aims to analyse the contribution of governance structures and/or risk management activities developed by companies on value creation processes and on the ways of risk exposure by stakeholders.
Integrated reporting
The research group investigates the Integrated Report (IR) as an innovative paradigm of external reporting that allows to incorporate sustainability issues in a holistic view of the company, by combining financial and non-financial information.
Accounting for business combinations
The research group aims to investigate accounting and disclosure issues that arise in business combinations.
External auditing role between regulation and company’s behavior
The research group aims to analyse costs and benefits of external auditing, also in relation with different national contexts and the latest regulatory reforms.
Research interests
Topic Description Research area
Enterprise Risk Management, corporate governance and firm performance Study of Enterprise Risk Management (ERM) in diverse settings (Italy, United States, South Africa) and considering both large corporations and small- and medium-sized companies. The determinants of the adoption of more or less advanced ERM systems are analyzed with particular reference to the role of corporate governance. The impacts of ERM systems on firm performance are also investigated, for instance in terms of cash holdings and internal information quality. Research relies on empirical quantitative methodologies based on both primary and secondary data. Risk Management
Risk management
Integrated Reporting Study of the innovative corporate reporting format of integrated reporting, with particular focus on the reasons behind its voluntary adoption, the quality of the disclosure provided by companies, as well as the organizational and the accountability implications of its implementation. The analysis is mainly developed by drawing on interdisciplinary theoretical frameworks and methods of analysis. Accounting
Accounting
Projects
Title Starting date
A Comparative Analysis of How Auditors Have Been Impacted by the UK (Advanced Regulation) and Italian (EU Directive) Audit Reforms 9/1/18
The role of governance, internal control and risk management in enhancing SMEs managerialization 2/1/15
Dalle regole di governance e di gestione del rischio alle performance: ruoli, strumenti e condizioni di attuazione nelle imprese italiane - PRIN 2009 10/17/11
PRIN 2009 - Dalle regole di governance e di gestione del rischio alle performance: ruoli, strumenti e condizioni di attuazione nelle imprese italiane 10/17/11
Business combinations e trasparenza dell'informativa ai mercati finanziari 9/22/08
Business combinations e trasparenza dell'informativa ai mercati finanziari: analisi empirica (2007) 1/1/07



Chair
Referent posts held
Referente Laboratorio didattico di metodologie di ricerca aziendale - Management

Other positions held
Cristina Florio
Office Collegial Body
Collegio didattico di Economia e innovazione aziendale - Department Management
Collegio didattico di Governance e amministrazione d'impresa - Department Management
Collegio didattico di International economics and business - Department Economics
Collegio didattico di Management e strategia d'impresa - Department Management
member Comitato Scientifico del Corso di Perfezionamento - Corso di preparazione alla professione di dottore commercialista e all'attività di revisore legale - Department Management
Comitato scientifico del Corso di preparazione alla professione di Dottore commercialista e all'attività di Revisore legale - Department Management
member Comitato Scientifico del Master in English for international business and global affairs - Department Foreign Languages and Literatures
member Commissione AQ Didattica - Department Management
member Consiglio dei Corsi di Laurea e Laurea Magistrale con sede a Verona
member Consiglio dei Corsi di Laurea e Laurea Magistrale con sede a Vicenza/Consiglio Didattico del Polo Scientifico Didattico di "Studi sull'Impresa"
member Consiglio del Dipartimento di Management - Department Management
Gruppo AQ del Corso di laurea magistrale in International economics and business - Collegio didattico di International economics and business - Department Economics
Personale Docente del Dipartimento di Economia Aziendale
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