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Magnanelli, Barbara Sveva
Institutional profile
Barbara Sveva Magnanelli is an Associate Professor of Accounting and Management at John Cabot University in Rome, Italy, where she previously served as Chair of the Department of Business Administration. She earned her Ph.D. in Management (Accounting track) from LUISS Guido Carli University in Rome in 2011, after completing both a Bachelor Degree in Business and a Master of Science in Business Administration at the same institution.
During her doctoral studies, she was a visiting researcher at the University of Tennessee (USA) and at the HEC Paris (France). In 2015, she also held a visiting research position at the Queensland University of Technology (QUT) in Brisbane, Australia.
Since 2011, Dr. Magnanelli has taught courses including Financial Accounting, Managerial Accounting, Financial Statement Analysis, and Corporate Governance, at both undergraduate and graduate levels. Between 2007 and 2013, she also worked as a corporate consultant, gaining practical experience that continues to inform her academic teaching and research.
Her research interests lie primarily in corporate governance, with a focus on boards of directors, gender diversity in boardrooms, female leadership, and financial statement fraud. Recently, her work has expanded to include ESG disclosure and corporate social responsibility.
Dr. Magnanelli regularly presents her research at leading international conferences and publishes in high-quality academic journals. She is also the co-author of the book Corporate Governance and Diversity in Boardrooms: Empirical Insights into the Impact on Firm Performance (Palgrave Macmillan, 2021).
17 results
Publication Search Results
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Publication Metadata only Motherhood and Leadership: Exploring Employee Perceptions of Female Leaders in the Workplace(2024) Magnanelli, Barbara Sveva; Nasta, Luigi; Scicchitano, SergioA key challenge faced by female leaders, especially mothers, is the persistence of “maternity bias,” which reflects prejudices that arise from assumptions about a woman’s ability to lead due to her actual or anticipated responsibilities as a mother. This bias often results in unjust treatment, such as reduced career opportunities and the assumption that mothers are less dedicated to their work. This paper investigates the impact of motherhood on the perception of female leaders within organizations, addressing a gap in the literature on gender and leadership. While existing studies often focus on differences between male and female leadership styles, they overlook the specific challenges faced by female leaders who are mothers. This study aims to examine whether being a mother for a female leader affects employees' perceptions and their intention to remain with the organization and if this is mediated by their leadership style. Using a sample of companies belonging to various industries and from different countries, the study will investigate how employees perceive the competence and leadership of their female leaders based on their motherhood status. The results suggest that employees’ perceptions of ethical leadership play a key role in their intention to stay with the organization. While the leader’s identity as a mother does not directly influence retention, it shapes employees' views of their ethical leadership, which in turn significantly impacts their decision to remain with the firm. This highlights the importance of ethical leadership in fostering employee retention. Results can inform policies aimed at reducing gender-based discrimination and improving organizational diversity and leadership equity.Publication Metadata only Empowering Innovation: The Role of Female Transformational Leadership and Intellectual Capital(2025) Nasta, Luigi; Magnanelli, Barbara Sveva; Pirolo, LucaThis study examines the complex relationships between female transformational leadership, intellectual capital, and innovation. It addresses a gap in the existing literature by focusing on the specific contributions of female leaders to intellectual capital and innovative outcomes. A structured questionnaire was distributed to participants via Prolific’s online platform over four weeks in April and May 2023. Out of 878 submissions, 492 were from participants with female supervisors and 354 from those with male supervisors. The conceptual model was evaluated using the SPSS PROCESS macro (Model 4 – simple mediation model). The findings reveal that while female transformational leadership indirectly boosts incremental innovation through intellectual capital, it has both direct and indirect effects on radical innovation. Intellectual capital acts as a central mediator, translating leadership qualities into innovative practices and organizational value creation. Overall, the study offers new insights into the strategic importance of gender diversity in leadership roles. By highlighting the distinctive abilities of female leaders to foster inclusive, trust-based, and collaborative environments, the research provides meaningful theoretical contributions and practical implications for organizations aiming to enhance innovation through effective leadership and sustained intellectual capital development. These results inform policy makers and support ongoing debates on equitable leadership representation worldwide today.Publication Metadata only Female Leadership(2025) Magnanelli, Barbara Sveva; Raoli, ElisaThis chapter explores the vital role of female leadership in the broader narrative of human progress, emphasizing the unique contributions and challenges women face in leadership roles. As we navigate the complexities of the twenty-first century, the importance of gender diversity and the integration of female perspectives into leadership is paramount for promoting equality and driving organizational and societal well-being. Female leadership brings valuable skills like empathy, communication, and interpersonal engagement, which enhance decision-making and organizational success. Embracing gender diversity leads to more comprehensive problem-solving and a better understanding of diverse consumer needs. Global efforts increasingly recognize the importance of gender equality in leadership, with various legal frameworks and policies supporting equal opportunities. However, despite progress, challenges persist, requiring ongoing advocacy and strategic action to achieve true gender parity. Through narratives of resilience, innovation, and empowerment, this chapter illustrates the transformative impact of women in leadership roles. It argues that fostering female leadership is not just about addressing disparities but about leveraging the strengths and perspectives that women bring to enrich both organizations and society. By presenting the stories of female leaders, the chapter underscores the importance of their contributions and the ongoing efforts to advance women’s leadership across sectors.Publication Open Access From Profits to Purpose: ESG Practices, CEO Compensation and Institutional Ownership Ciaburri(2024) Nasta, Luigi; Magnanelli, Barbara Sveva; Ciaburri, MirellaPurpose – Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and governance practices and CEO compensation. Design/methodology/approach – Utilizing a fixed-effect panel regression analysis, this research utilized a panel data approach, analyzing data spanning from 2014 to 2021, focusing on US companies listed on the S&P500 stock market index. The dataset encompassed 219 companies, leading to a total of 1,533 observations. Findings – The analysis identified that environmental scores significantly impact CEO equity-linked compensation, unlike social and governance scores. Additionally, it was found that institutional ownership acts as a moderating factor in the relationship between the environmental score and CEO equity-linked compensation, as well as the association between the social score and CEO equity-linked compensation. Interestingly, the direction of these moderating effects varied between the two relationships, suggesting a nuanced role of institutional ownership. Originality/value – This research makes a unique contribution to the field of corporate governance by exploring the relatively understudied area of institutional ownership’s influence on the ESG practices–CEO compensation nexus.Publication Metadata only Beyond the Numbers: Exploring the Multifaceted Impact of Big Data Analytics on Auditing(2024) Nasta, Luigi; Magnanelli, Barbara Sveva; Alessi, GiacomoThis article investigates the impact of implementing big data analytics in external auditing firms on audit quality, focusing on effectiveness, efficiency, and risk. A survey with 123 auditors collected quantitative data on the benefits and drawbacks of big data analytics in auditing. Big data analytics implementation improves audit efficiency and effectiveness, but the impact on audit risk varies. Integrating big data analytics enhances audit effectiveness and efficiency, enabling auditors to prioritise value-added tasks and gain a better understanding of audited organisations. This study is pioneering in that it investigates the components of audit quality - effectiveness, efficiency, and risk - individually within a single research endeavour. The segmented analysis based on the size of the auditors' engagement portfolios adds a unique dimension to the study. Auditors' engagement portfolio size affects the impact of technology adoption, crucial for firms' technology roll-out planning.Publication Metadata only Female CEOs and Firm Performance during COVID-19 Pandemic: An Empirical Analysis of Italian-Listed Firms(2023) Tiscini, Riccardo; Ciaburri, Mirella; Magnanelli, Barbara Sveva; Nasta, LuigiThe COVID-19 pandemic has been a disruptive and unexpected event that has impacted businesses worldwide. It is necessary to investigate the characteristics of companies that enable them to face and respond to this critical situation more effectively. The purpose of the present study is to determine whether the presence of a female CEO during unanticipated critical events affects a company’s performance. Given the increasing significance of gender at the highest levels of management, more research has been conducted on female leadership. However, there is limited research on female leadership during disruptive periods and events. Over the course of 3 years (2017–2020), an empirical analysis was conducted on a sample of Italian publicly traded companies, meaning that data was collected and analyzed during the COVID-19 pandemic. The results indicate that female leadership during the pandemic has a positive impact on the performance of the company.Publication Metadata only Shattering the Glass Ceiling: Female Leadership and Acquisitiveness in Family and Nonfamily Firms(2024) Magnanelli, Barbara Sveva; Pirolo, Luca; Raoli, ElisaThis research investigates the impact of female CEOs on mergers and acquisitions (M&As) in family and nonfamily firms. With a sample of 165 Italian listed companies engaged in M&As from 2011 to 2016, the study explores whether CEO gender impacts on firm's acquisitiveness in family and nonfamily firms. Findings indicate that having a female CEO is associated with lower acquisitiveness overall. However, this trend is not consistently observed in family firms, challenging conventional assumptions. This research contributes to understanding the nuanced dynamics of female leadership and M&As, shedding light on the role of CEO gender in distinct ownership contexts.Publication Metadata only Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses?(2019) Magnanelli, Barbara Sveva; Nasta, Luigi; Raoli, ElisaThis paper investigates how the presence of female directors on corporate boards impacts the performance of family firms. This study enriches the literature on gender diversity on corporate boards and its effects on firm performance by focusing on a country in which family businesses are dominant. The empirical analysis is conducted on a sample of 165 Italian-listed firms from 2011 to 2016, representing the period during which the mandatory gender quota law was introduced and implemented in Italy. The results show a positive relationship between the presence of women on corporate boards and firm performance, specifically in family owned businesses. These findings lead to the conclusion that female directors do not have a negative impact on firm performance. And, given the domination of family businesses and a mandatory gender quota law in Italy, this study makes a regulatory and performance assessment not previously examined in the literature.Publication Open Access Diversity in Boardrooms and Firm Performance: The Role of Tenure and Educational Level of Board Members(2021) Magnanelli, Barbara Sveva; Paolucci, Giulia; Pirolo, LucaDiversity on corporate boards has been studied from different perspectives in recent decades. The present study aims at investigating the impact on firm performance of two demographic diversity traits in boardrooms: tenure and educational diversity. The extant literature does not provide aligned findings on this topic, thus further research is still needed. The authors hypothesize that both tenure and educational diversity of board members have a positive effect on firm performance. To measure firm performance two dependent variables are used, applying two models for each hypothesis investigated Tobin’s Q and return on assets. The study is conducted using sample data of 187 listed firms within the European area, covering a 9-year period, from 2010 to 2018. Diversity dimensions are measured through indexes constructed on the basis of the mix among the directors in terms of educational level and tenure. The outcomes highlight a significant and positive relationship between tenure diversity on corporate boards and firm performance. In terms of the impact of educational diversity, no evidence indicating a positive effect on firm performance is found. The research carried out is unique because it considers two personal attributes of diversity calculating diversity indexes and measuring their impact on the firm’s performance. The econometric approach used has not been extensively applied in previous research. In fact, the majority of previous empirical studies have measured diversity through percentages or dummy variables, depending on the type of diversity aspect being analyzed, and then used it as the independent variable.Publication Metadata only Shattering the Glass Ceiling: Female Leadership and Acquisitiveness in Family and Nonfamily Firms(Elsevier, 2024) Magnanelli, Barbara Sveva; Pirolo, Luca; Raoli, ElisaThis research investigates the impact of female CEOs on mergers and acquisitions (M&As) in family and nonfamily firms. With a sample of 165 Italian listed companies engaged in M&As from 2011 to 2016, the study explores whether CEO gender impacts on firm's acquisitiveness in family and nonfamily firms. Findings indicate that having a female CEO is associated with lower acquisitiveness overall. However, this trend is not consistently observed in family firms, challenging conventional assumptions. This research contributes to understanding the nuanced dynamics of female leadership and M&As, shedding light on the role of CEO gender in distinct ownership contexts.
