People

Dr Silvia Gaia

Reader
EBS - Accounting
Dr Silvia Gaia
  • Email

  • Telephone

    +44 (0) 1206 873111

  • Location

    EBS.3.82, Colchester Campus

  • Academic support hours

    You can find details of Academic Support hours on the EBS UG and PG information page on Moodle or by calling EBS Student Services on 01206873911

Profile

Biography

Silvia Gaia is a Reader in Accounting at Essex Business School. She previously worked as Lecturer in Accounting at the University of Cagliari (Italy). She held visiting scholar positions at the University of Birmingham (UK), HEC Montréal (Canada) and Columbia Business School (USA). Silvia’s research mainly relates to Social and Environmental accounting and reporting and Corporate Governance. She has published her research in highly reputed academic journals such as Accounting, Auditing and Accountability Journal, British Accounting Review, Accounting Forum, Journal of Business Ethics, European Journal of Finance, International Business Review, Corporate Governance, International Business Communication, Journal of Management and Governance and Journal of Applied Accounting Research. Silvia is currently the Chair of the Special Interested Group of the British Accounting and Finance Association (BAFA) on Financial Accounting and Reporting (FARSIG). She is an editorial board member of Accounting Forum and Journal of Accounting in Emerging Economies and has acted as a reviewer for several internationally recognised journals.

Qualifications

  • PhD (University of Roma TRE)

  • MA (University of Cagliari)

Appointments

University of Essex

  • Undergraduate Program Director for Accounting, Essex Business School, University of Essex (4/2018 - 4/2021)

  • Deputy Head Accounting Group, Essex Business School, University of Essex (4/2021 - present)

Research and professional activities

Research interests

Corporate Governance

Open to supervise

Executive remuneration

Open to supervise

Shareholders activism

Open to supervise

Voluntary disclosure

Open to supervise

Financial reporting

Open to supervise

Social performance and Business Ethics

Open to supervise

Social and environmental reporting

Open to supervise

Conferences and presentations

Biodiversity reporting in the public sector. An analysis of English local councils (with M. Jones), at EAA Annual Congress 2017 (Valencia, May 2017)

Valencia, Spain, 2017

Institutional investors' voting policy. Evidence from European listed companies (with F. Cuomo), Brown Bag Seminar, Columbia Business School (New York, March 2017)

New York, United States, 2017

Institutional investors' stewardship and voting policy. Evidence from European listed companies (with F. Cuomo), Best paper nominee at ICGS conference (Boston, October 2016)

2016

Does social activism merely curb corporate social irresponsibilities? (with C. Francouer, Y. Huang) at ICGS conference (Boston, October 2016)

Boston, United States, 2016

UK local councils reporting of biodiversity values: a stakeholder perspective (with M. Jones), at APIRA conference, (Melbourne, July 2016)

APIRA conference, Melbourne, Australia, 2016

Biodiversity reporting in the public sector. An analysis of English local councils (with M. Jones), at British accounting and Finance Association Conference (Bath, March 2016)

Bath, United Kingdom, 2016

Minority shareholder activism on board election and the risk of wealth expropriation: evidence from Italy, at the Inaugural ICGS conference (Copenhagen, September 2015)

Copenhagen, Denmark, 2015

Biodiversity reporting in the public sector. An analysis of UK local councils (with M. Jones) at IX Critical Management Studies Conference 2015 (Leicester, July 2015)

Leicester, United Kingdom, 2015

Biodiversity reporting in the public sector. An analysis of UK local councils, at IXX Financial reporting and Business communication Conference (Bristol, July 2015).

Bristol, United Kingdom, 2015

Green or Greed? An Alternative Look at CEO Compensation and Corporate Environmental Commitment (with C. Francoeur, A. Melis and S. Aresu) at EAA Annual Congress 2014 (Tallinn, May 2014)

Tallinn, Estonia, 2014

Impression management and retrospective sense-making in banks graphical reporting during the global financial crisis (with M. Jones, A. Melis and S. Aresu), at EAA Annual Congress 2014 (Tallinn, May 2014)

Tallinn, Estonia, 2014

Corporate social performance and CEO compensation. An international study (with C. Francoeur, A. Melis, S. Aresu), at 3rd JMG conference (Montreal, October 2013)

Montreal, Canada, 2013

Minority shareholder activism and the risk of wealth expropriation: evidence from board election, at 3rd JMG conference (Montreal, October 2013)

Montreal, Canada, 2013

Corporate social performance and CEO compensation. An international study (with C. Francoeur, A. Melis, S. Aresu), at 3rd JMG conference (Montreal, October 2013)

Montreal, Canada, 2013

The use of graphs in annual reports. Evidence from European listed banks, at AIDEA 2013 Conference (Lecce, September 2013).

Lecce, Italy, 2013

The use of stock market performance graphs during the global financial crisis. Evidence from the European listed banks annual reports, at XVII Financial reporting and Business communication Conference (Bristol, July 2013).

Bristol, United Kingdom, 2013

The influence of Country-Level and Firm-Level Variables on Independent Directors Remuneration. Evidence from Italy and the UK, at EAA Annual Congress 2013 (Paris, May 2013).

Paris, France, 2013

Directors remuneration: comparison of Italian and UK non-financial listed firms disclosure, at SIDREA 2012 (Modena, Novermber 2012).

Modena, Italy, 2012

Directors remuneration: comparison of Italian and UK non-financial listed firms disclosure, at EAA Annual Congress 2012 (Ljubiana, May 2012).

Ljubljana, Slovenia, 2012

The disclosure of director remuneration: a comparative analysis between Italian and UK non financial listed firms, at XV Financial reporting and Business communication Conference (Bristol, July 2011).

Bristol, United Kingdom, 2011

Independent Directors Remuneration: A Comparison of the UK and Italy, at 9th International Conference on Corporate Governance Coping with Financial Crisis (Birmingham, June 2011).

Birmingham, United Kingdom, 2011

La remunerazione degli amministratori. I risultati empirici di una ricerca esplorativa, at Convegno Gruppo di Studio e Attenzione AIDEA on La Corporate Governance nellesperienza nazionale e internazionale. Aspetti comparativi e profili evolutivi (Roma, October 2010)

Rome, Italy, 2010

The design of share-based remuneration. Evidence from Italy, at EURAM 2010 conference Back to the future (Roma, May 2010).

Rome, Italy, 2010

The design of share-based remuneration. Evidence from Italy, University of Birmingham departmental seminars (Birmingham, December 2009).

Birmingham, United Kingdom, 2009

The design of share-based remuneration. Evidence from Italy at 6th Workshop on Corporate Governance (Bruxelles, November 2009).

Brussels, Belgium, 2009

Executive remuneration in blockholder-dominated firms. How do Italian firms use stock options? At EURISBS09 (Cagliari, June 2009).

Cagliari, Italy, 2009

Executive remuneration in blockholder-dominated firms. How do Italian firms use stock options?, at University of Cagliari departmental seminars (Cagliari, November 2008).

Cagliari, Italy, 2008

Le stock option come strumento di remunerazione per gli amministratori nelle imprese non finanziarie quotate, at AIDEA 2008, Corporate Governance: Governo, Controllo e Struttura finanziaria (Napoli, October 2008).

Napoli, Italy, 2008

Executive remuneration in blockholder-dominated firms. How do Italian firms use stock options? At 6th International Conference on Corporate Governance: The Evolution of Corporate Governance (Birmingham, June 2008).

Birmingham, United Kingdom, 2008

Executive remuneration in blockholder-dominated firms. How do Italian firms use stock options? at the International Conference on Shareholder rights, shareholder voting and Corporate performance (Cagliari, March 2008).

Cagliari, Italy, 2008

Teaching and supervision

Current teaching responsibilities

  • Current Issues in Financial Reporting (BE130)

Previous supervision

Osama Mohammad Murshed Al-Qaralleh
Osama Mohammad Murshed Al-Qaralleh
Thesis title: Social Movements and Corporate Social Disclosure: Evidence From Jordan
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 13/1/2021
Norah Sultan F Altobashi
Norah Sultan F Altobashi
Thesis title: An Investigation of Corporate Governance Practices in Saudi Arabia Listed Companies: Adoption and Policy Challenges
Degree subject: Accounting and Finance
Degree type: Doctor of Philosophy
Awarded date: 12/8/2019
Ahmad FES Almutairi
Ahmad FES Almutairi
Thesis title: The Role of Political Connections in Corporations: The Case of a Monarchical System
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 13/5/2019

Publications

Journal articles (14)

Cuomo, F., Gaia, S., Girardone, C. and Piserà, S., (2022). The effects of the EU Non-Financial Reporting Directive on corporate social responsibility. The European Journal of Finance, 1-27

Baboukardos, D., Gaia, S. and She, C., (2021). Social performance and social media activity in times of pandemic: evidence from COVID-19-related Twitter activity. Corporate Governance. 21 (6), 1271-1289

Malikov, K. and Gaia, S., (2021). Do CEO social connections promote corporate malpractices? Evidence from classification shifting. Accounting Forum, 1-25

Jones, MJ., Melis, A., Gaia, S. and Aresu, S., (2020). Impression management and retrospective sense-making in corporate annual reports: banks' graphical reporting during the global financial crisis. International Journal of Business Communication. 57 (4), 474-496

Gaia, S. and Jones, MJ., (2020). Biodiversity reporting for governmental organisations: Evidence from English local councils. Accounting, Auditing and Accountability Journal. 33 (1), 1-31

Jones, MJ., Melis, A., Gaia, S. and Aresu, S., (2018). Does graphical reporting improve risk disclosure? Evidence from European banks. Journal of Applied Accounting Research. 19 (1), 161-180

Francoeur, C., Melis, A., Gaia, S. and Aresu, S., (2017). Green or Greed? An Alternative Look at CEO Compensation and Corporate Environmental Commitment. Journal of Business Ethics. 140 (3), 439-453

Gaia, S. and Jones, MJ., (2017). UK local councils reporting of biodiversity values: a stakeholder perspective. Accounting, Auditing and Accountability Journal. 30 (7), 1614-1638

Mallin, C., Melis, A. and Gaia, S., (2015). The remuneration of independent directors in the UK and Italy: An empirical analysis based on agency theory. International Business Review. 24 (2), 175-186

Melis, A., Gaia, S. and Carta, S., (2015). Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure. The British Accounting Review. 47 (1), 66-84

Gaia, S., (2013). La remunerazione dell'amministratore delegato durante la crisi finanziaria: un'analisi empirica. MANAGEMENT CONTROL. 2013/2 (2), 111-128

Melis, A., Carta, S. and Gaia, S., (2012). Executive remuneration in blockholder-dominated firms. How do Italian firms use stock options?. Journal of Management & Governance. 16 (3), 511-541

Gaia, S., (2012). La remunerazione dell’amministratore delegato nelle imprese quotate italiane e britanniche: un’analisi empirica. Rivista Italiana di Ragioneria e di Economia Aziendale. 112 (5-6)

Melis, A., Carta, S. and Gaia, S., (2010). L’impatto della normativa fiscale sul design delle stock option per gli amministratori: un’analisi empirica. Rivista Italiana di Ragioneria ed Economia Aziendale. 110 (7-8), 427-439

Books (1)

Melis, A., Carta, S. and Gaia, S., (2011). I compensi basati su azioni. Principi, teorie ed evidenze empiriche. Giuffrè Editore. 8814155739. 9788814155734

Book chapters (8)

Melis, A., Gaia, S. and Aresu, S., (2015). The use of graphs in annual reports. Evidence from European listed banks. Il Mulino

Melis, A., Gaia, S., Leoni, G. and Aresu, S., (2014). Economic Value Added. In: Il controllo di gestione. Metodi, strumenti ed esperienze. I fondamentali e le novità. Editors: Riccaboni, A., Giovannoni, E. and Busco, C., . Ipsoa. 569- 629. 8821747352. 9788821747359

Melis, G. and Gaia, S., (2013). Il sistema degli indicatori economici. In: Strumenti per il controllo economico e finanziario nelle imprese. Giuffrè Editore. 99- 142. 8814180504. 9788814180507

Melis, A., Mura, A., Roberto, G. and Gaia, S., (2012). Ias/ifrs, us gaap e principi contabili nazionali: un’analisi comparata empirica sui bilanci consolidati delle imprese italiane quotate anche alla borsa valori di New York. In: L'impatto dell'adozione degli IAS/IFRS sui bilanci delle imprese italiane quotate. FrancoAngeli. 882040883X. 9788820408831

Melis, A. and Gaia, S., (2011). Corporate governance in Italy: normative developments vs. actual practices. In: Handbook on International Corporate Governance: Country Analyses, Second Edition. Edward Elgar Publishing. 59- 92. 9781849801232

Gaia, S., Melis, G. and Macchia, S., (2010). Prudenza e competenza: quale equilibrio nella redazione del bilancio?. In: Economia aziendale & management scritti in onore di Vittorio Coda. 8823841836. 9788823841833

Gaia, S., Melis, A. and Carta, S., (2010). La remunerazione degli amministratori. I risultati empirici di una ricerca esplorativa. In: La corporate governance nell'esperienza nazionale e internazionale. Aspetti comparativi e profili evolutivi. Editors: Fortuna, F., . Il Mulino. 155- 186. 8815139184. 9788815139184

Gaia, S., Melis, A. and Carta, S., (2009). Le stock option come strumento di remunerazione per gli amministratori nelle imprese non finanziarie quotate. In: Corporate governance: governo, controllo e struttura finanziaria. Editors: Maggioni, V., Potito, L. and Viganò, L., . 109- 129. 8815132945. 9788815132949

Reports and Papers (11)

Gaia, S., Baboukardos, D., Michelon, G., Cuomo, F. and Soobaroyen, T., (2022). The Wates Corporate Governance Principles for Large Private Companies The Extent, Coverage and Quality of Corporate Governance Reporting

Kend, M., Leoni, G., Florio, C. and Gaia, S., (2021). EU Audit Reforms: Analysing different impacts in the UK and Italy

Jones, M., Melis, A., Aresu, S., Gaia, S., Rombi, L., Chaidali, P. and Georgiou, O., (2021). The Future of Financial Reporting 2021: Narrative, Non-Financial Reporting and the Impact Of Brexit and the Coronavirus

Jones, M., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P., (2020). The future of financial reporting 2020: communication, standard setting, intangibles and audit

Kotlar, J., Cuomo, F., Gaia, S. and Zattoni, A., (2019). Corporate Governance in Large UK Family Firms

Jones, M., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P., (2019). The future of financial reporting 2019: current developments in financial reporting (Private and public sectors)

Jones, M., Melis, A., Aresu, S., Gaia, S., Chaidali, P. and Rombi, L., (2018). The future of financial reporting 2018: Digitalisation and integrated reporting

Jones, M., Melis, A., Aresu, S., Gaia, S., Rombi, L. and Chaidali, P., (2017). The future of financial reporting 2017: change, narratives, education and globalisation

Jones, M., Melis, A., Gaia, S., Aresu, S. and Rombi, L., (2016). The future of financial reporting 2016: Measurement, transparency and decision making

Jones, M., Melis, A., Gaia, S. and Aresu, S., (2015). The future of financial reporting 2015: Continual Evolution and Development

Jones, M., Melis, A., Gaia, S. and Aresu, S., (2014). The future of financial reporting 2014: re-questioning some old assumptions

Grants and funding

2022

The Voluntary Local Review (VLR) will provide a quantitative and qualitative assessment of progress made by the Basildon council towards the SDGs.

Basildon Borough Council

2021

Evaluation of the Wates Principles of corporate governance (FRC Research Project)

The Financial Reporting Council Limited

2016

Shareholder voting as a tool to reduce the principal-principal agency problem

British Academy

Contact

sgaia@essex.ac.uk
+44 (0) 1206 873111

Location:

EBS.3.82, Colchester Campus

Academic support hours:

You can find details of Academic Support hours on the EBS UG and PG information page on Moodle or by calling EBS Student Services on 01206873911