John Cabot University ScholarShip
ScholarShip is the digital repository at John Cabot University. It provides an online space designed to archive, organize, preserve, and make accessible the digital scholarship faculty and students produce, showcasing the accomplishments of the University’s scholarly community.
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Publication Preventing financial statement frauds through better corporate governance(2017)Acting within the agency theory theoretical framework, the paper focuses on the role of the corporate governance as a system to monitor and predict the fraud occurrence and magnitude. Specifically, the study examines the impact of the quality of the corporate governance of the firms, for which a fraud was detected, on the fraud occurrence and magnitude. We posit that fraudulent behaviours, by those who can take advantage of information asymmetry and gain personal benefits from them, can occur when strong agency problems emerge and a weak governance exists. Thus, the financial statement fraud can be seen as the result of high agency problems and high conflicts of interests not solved by the company. Starting from a sample of 101 listed companies, for which a fraud was detected, using a principal component analysis, we develop a corporate governance index, which measures the quality of the governance system of the firms. To test the hypothesis, we run a multinomial logistic regression on a cross-sectional analysis, controlling the results with a matched sample of firms that did not experienced any fraud. Empirical evidences seem to confirm the existence of a negative relationship between the quality of the corporate governance system of a firm and both the financial statement fraud occurrence and magnitude, indicating the governance system of the firm as a fraud deterrent for any amount of financial statement fraud. These findings are even stronger for firms characterized by the presence of a blockholder. This study contributes to the governance literature by focusing on the corporate governance quality and its impact on financial statement frauds. Moreover, the analysis suggests that a good level of governance can help companies to mitigate the agency problems and to detect fraudulent behaviours, thus our empirical evidence can guide regulators in developing regulations to avoid the fraud occurrence.Item Administrative Detention in Italy: From Immigration ‘Control’ to Immigration ‘Management’ through Alternatives to Detention(2015)The purpose of this research is to show that immigration detention in Italy is ineffective, unethical, and carried out in a way that is detrimental to the detainees’psychological and physical wellbeing as well as to Italy’s long-term public policy interests, and that alternatives to detention are practicable. In order to achieve this goal, this dissertation explores the legal framework regulating immigration detention, the Italian detention system and its functioning, and the alternatives to detention discussed among the epistemic community. The findings that will follow may not only prove that Italy -and the EU- has an obligation to shift policy from migration ‘control’ to migration‘management’, but may also raise awareness on the issue.Item Acknowledging the Political Nature of the Responsibility to Protect’s Framework: A Qualitative Assessement of the Potential of NGOs to Influence the International System and States’ Foreign Policy(2016)Fifteen years after the framework of the Responsibility to Protect was designed by the ICISS, the theory lacks practical implementation, despite having reached a wide conceptual agreement. As it was institutionally adopted by the UN Global Summit in 2005, it became clear that no actions could be undertaken outside of the UN system. This resulted in a deadlock at the level of the UNSC due to the veto power of the P5. Given the inherent political nature of the cases addressed by R2P -genocide, crimes against humanity, ethnic cleansing and war crimes - the solution must necessarily be political, moving away from the initially predominant moral stance. Many actors have the potential to create political capital, such as politicians, journalists, scholars or institutions. This research specifically investigates the role played by R2P-related NGOs in influencing the international system and states’decisions. The analysis has been based on interviews - with representatives of two centers (GCR2P and CCR2P) and a government official - and on the factual observation of reality. A deeply constructivist approach clashed with structural constraints, material factors and power politics. Therefore, it has been hard to find a significant positive correlation between R2P-related NGOs and changes in the international system or states’ foreign policy. NGOs have a great potential; indeed,their efforts have been extremely valuable, leading to some important improvements, but at this point it is still hard to identify a constant pattern of influence. They should rather be considered indirect determinants and contributors to this normative and political change.Item Rethinking the Human Rights-Based Approach to Social Protection: A Critical Analysis of its Efforts to Eliminate Food Insecurity(2015)This work discusses the human rights-based approach to social protection in its aim of eliminating food insecurity. From the theory behind the creation of the approach to its current application in development programs, human rights have been critically analyzed In light of their greatest successes and possible implementations. The mood of this thesis encourages readers to critically read and think about the importance of the topic and to try, to any possible extent, to grasp the contribution that anyone can make.Item Italian development cooperation: how and where it is carried out, and the problems it encounters(1994)The following analysis of the Italian Development Cooperation is an attempt to see whether the impeedements to a successful cooperational project (as would have been the Tana-Beles Project), lie in the way the pertinent laws are formulated, in the way they are executed, or in the way they are implemented.
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