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Elisabetta Ipino, PhD

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Assistant Professor, Department of Accounting

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Biography

Elisabetta Ipino earned her Ph.D. in Economics and Management from the University of Padua. Before joining Seattle University, she held a tenure-track position at the John Molson School of Business (JMSB) in Canada. At Albers, she teaches Financial Accounting to both undergraduate and MBA students.

Her research focuses on how financial reporting, disclosure, transparency, and ESG practices influence capital markets behavior. She also examines the role of financial and banking regulation, international accounting standards, and corporate governance in shaping market outcomes. As part of this work, she looks at how criminal organizations—such as mafia-linked firms—can disrupt competition, influence bank lending, and threaten market integrity.

Education

  • Ph.D. in Economics and Management, University of Padua

Courses Taught

  • Principle of Accounting I
  • Intermediate Accounting I
  • Topics in Accounting and Analytics
  • Accounting for Business

Publications

  • Ipino, E., & Parbonetti, A. (2017). Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. Accounting and Business Research, 47(1), 91-121.
  • Chircop, J., Fabrizi, M., Ipino, E., & Parbonetti, A. (2017). Does Branch Religiosity Influence Bank Risk‐Taking?. Journal of Business Finance & Accounting, 44(1-2), 271-294.
  • 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.
  • Chircop, J., Fabrizi, M., Ipino, E., & Parbonetti, A. (2018). Does social capital constrain firms’ tax avoidance?. Social Responsibility Journal, 14(3), 542-565.
  • Fabrizi, M., Ipino, E., & Parbonetti, A. (2018). It is not a flat world after all: Tax repatriation costs and cash value. Journal of International Financial Management & Accounting, 29(3), 223-246.
  • Fabrizi, M., Ipino, E., Magnan, M. & Parbonetti, A. (2021). Real Regulatory Capital Management and Dividend Payout: Evidence from Available-for-Sale Securities. Journal of Business Finance and Accounting, 48(9-10), 1918-1939.
  • Fabrizi, M., Ipino, E., Magnan, M. & Parbonetti, A. (2021). Do Foreign Cash Holdings Generate Uncertainty for Market Participants? (2021), European Accounting Review, 32 1-28.
  • Fabrizi, M., Longhin, F., Ipino, E. & Parbonetti, A. (2023). Accounting Informativeness During Systemic Crisis: Evidence from the Covid-19 Pandemic. Corporate Governance: An International Review 

Working Papers: 

  • When the Godfather Falls: Implication for Industry Peers, with Ambrosini, F., Fabrizi, M. and A. Parbonetti
  • Organized Crime and Banks: The Effects of Anti-Mafia Police Actions on Lending, with Fabrizi, M., Buchetti, B. and Ixart, F.