Personal profile
Research interests
My current research agenda revolves around corporate governance regulations, composition of board of directors, executive compensation and financial reporting. In particular, I am interested in the relationship between directors personal characteristics, pay disparities within top management teams and corporate outcomes. I am also working in projects related to the relationship between accounting quality and stock mispricing, and how debt contracting design is affected by fair value accounting.
I hold a PhD in Business Economics at Universidad Carlos III de Madrid (Spain), and a MSc in Economics at Universidad de San Andrés (Buenos Aires, Argentina). During 2014 I visited the Ross School of Business, University of Michigan (United States), sponsored by Professor Catherine Shakespeare. I am also a fellow of the Higher Education Academy (FHEA, UK).
Before my PhD I worked as an analyst in Agribusiness, with focus of the effects of taxation and non-tariff barriers in commodity prices.
Contact Information
Office: 2.19 Staircase B, 15-19 TPR
Twitter: @ScapinMariano
Consultation Hours: By appointment
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Collaborations and top research areas from the last five years
Research output
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Accounting in the Twenty-First Century Firm: An interview with Jerold L. Zimmerman
Zimmerman, J. & Scapin, M., 11 Mar 2026, (Accepted/In press) In: Proyecciones Revista de Contabilidad y Finanzas.Research output: Contribution to journal › Comment/debate (Academic Journal)
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The Role of Accounting Quality during Mutual Fund Fire Sales
Mercado, F., Rubio, S. & Scapin, M., 7 Aug 2023, In: European Accounting Review. 34, 1Research output: Contribution to journal › Article (Academic Journal) › peer-review
Open Access -
Financial reporting quality effects of imposing (gender) quotas on boards of directors
Garcia Lara, J. M. M., Penalva, J. S. & Scapin, M., 9 Mar 2022, In: Journal of Accounting and Public Policy. 41, 2, 26 p., 106921.Research output: Contribution to journal › Article (Academic Journal) › peer-review
Open AccessFile22 Citations (Scopus)156 Downloads (Pure)
Projects
- 3 Finished
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El Paradigma de la información contable para el control en un contexto societario y concursal
Scapin, M. (Principal Investigator), Collacciani, H. (Co-Principal Investigator) & Badino Vera, M. T. (Co-Principal Investigator)
1/01/24 → 28/02/25
Project: Research
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Benjamin Meaker Distinguished Visiting Professorship 2022
Garcia Osma, B. (Principal Investigator) & Scapin, M. (Principal Investigator)
4/04/22 → 10/04/22
Project: Research
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Benjamin Meaker Distinguished Visiting Professorship 2019
Shakespeare, C. (Principal Investigator) & Scapin, M. (Principal Investigator)
31/03/19 → 7/04/19
Project: Research
Activities
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XXII Encuentro Internacional ASEPUC (Event)
Scapin, M. (Advisor)
2026Activity: Membership types › Membership or peer review panel or committee
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Annual Meeting of the European Accounting Association 2026 (Event)
Scapin, M. (Advisor)
2026Activity: Membership types › Membership or peer review panel or committee
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20th EUFIN - The Conference of Accounting in Europe
Scapin, M. (Participant) & Wu, X. (Organiser)
28 Aug 2025 → 29 Aug 2025Activity: Participating in or organising an event types › Participation in conference