Education
Docteur ès Sciences Economiques et Sociales in Business administration, University of Geneva (2007) MA Decision and management control in accounting, ASE Bucharest (2001) BA Accounting and management information systems, ASE Bucharest (2000)
Biography
Andrei Filip is an assistant professor at the Accounting and Management Control department. Before joining ESSEC Business School, he has been teaching financial accounting in Romania (ASE Bucarest), Switzerland (HEC Genève), and Canada (HEC Montréal). Holding a Ph.D. in international accounting from the University of Geneva, Andrei’s main research interests are institutional settings and financial reporting quality.
Research Areas
Areas
International accounting IFRS Financial reporting quality
On-going Projects
"Legal regime and financial reporting quality" (with R. Labelle and S. Rousseau), working paper "The value relevane of accounting figures in Europe after IFRS implementation: why do national differences persist?" (with B. Raffournier), working paper "Accounting conservatism in Europe and the impact of mandatory IFRS adoption: a look at legal incentives, financial systems and accounting traditions" (with P. André), working paper
Academic Publications
Articles
"The value relevance of earnings in a transition economy: The case of Romania" (B. Raffournier, A. Filip), The International Journal of Accounting, Mar 2010, Vol. 45, Issue 1, p. 77‑103
"IFRS and the value relevance of earnings: evidence from the emerging market of Romania" (A. Filip), InternationalJournal of Accounting, Auditing and Performance Evaluation, Jan 2010, Vol. 6, Issue 2/3, p. 191‑223
"Financial reporting quality revisited: interactions between earnings management and the value relevance of earnings" (A. Filip, J. Di Vito), International Journal of Corporate Governance, Dec 2009, Vol. 1, Issue 3, p. 271‑284
"L'impact de l'environnement législatif sur la qualité de l'information comptable" (R. Labelle, A. Filip, S. Rousseau), Revue Francaise de Gouvernance d'Entreprise, Dec 2009, Vol. 6, Issue 2, p. 91‑106
Teaching at ESSEC
CPTC 31125 Financial Accounting and Reporting
Other Teaching Activities
2007 - 2009 Assistant professor, HEC Montréal 2004 - 2007 Teaching and research assistant, University of Geneva 2000 - 2004 Teaching and research assistant, ASE Bucharest 2008 - 2009 Instructor "Financial Statements Analysis" CFA Institute Montréal Level 1 & 2 2007 Instructor "Accounting" AZEK CIIA Training program in Hanoi
Awards and Distinctions
November 2011 Best Paper Award IAAER Singapore 2011 (with B. Raffournier) March 2006 European Accounting Association doctoral colloquium fellow (Dublin)
Scientific Activities
Editorial Board Membership
Journal of Accounting and Management Information Systems, ASE Bucharest
Conference Presentations
"Accounting conservatism in Europe and the impact of mandatory IFRS adoption: a look at legal incentives, financial systems and accounting traditions" (with P. André): Accounting and Auditing Convergence Conference Cluj September 2011; EUFIN Conference September 2011; Financial Reporting and Business Communication Conference Bristol July 2011; Accounting and Management Information Systems Conference Bucharest June 2011; International Conference on Corporate Governance Montréal May 2011; French Accounting Association Conference Montpellier May 2011; Catholic University of Leuven seminar May 2011; Joint ESSEC-INSEAD research seminar Paris April 2011. "Legal regime and financial reporting quality" (with R. Labelle, S. Rousseau): European Accounting Association Conference Rome April 2011; Asian-Pacific Conference on International Accounting Issues Gold Coast November 2010; American Accounting Association Annual Meeting San Francisco August 2010; Laboratoire de Gestion et Cognition – Université de Toulouse seminar November 2010; IAE de Paris 1 – La Sorbonne seminar December 2008. "The value relevance of earnings in Europe after IFRS implementation: why do national differences persist?" (with B. Raffournier): International Research Conference for Accounting Educators Singapore November 2010; American Accounting Association Annual Meeting San Francisco August 2010; European Accounting Association Conference Istanbul May 2010; French Accounting Association Conference Nice May 2010; Asian-Pacific Conference on International Accounting Issues Las Vegas November 2009. "Financial reporting quality revisited: interactions between earnings management and the value relevance of earnings" (with J. Di Vito): Accounting and Management Information Systems Conference Bucharest June 2008; International Conference on Corporate Governance Bordeaux June 2008. "L’impact de l’environnement legislative sur la qualité de l’information comptable" (with R. Labelle, S. Rousseau): European Accounting Association Conference Istanbul May 2010; French Accounting Association Conference Nice May 2010; International Conference on Corporate Governance Florence June 2009. "The value relevance of earnings in a transition economy: the case of Romania" (with B. Raffournier): Accounting and Management Information Systems Conference Bucharest June 2007; International Research Conference for Accounting Educators Bordeaux September 2005. "The impact of IFRS on the value relevance of earnings: evidence from the emerging market of Romania": American Accounting Association Annual Meeting Chicago August 2007; Accounting and Management Information Systems Conference Bucharest November 2006; The KPMG European Doctoral Colloquium in Accounting Dublin March 2006.
Affiliations and Academic Responsibilities
American Accounting Association (AAA) Association Francophone de Comptabilité (AFC) European Accounting Association (EAA) International Association for Accounting Educators and Research (IAAER)
Consulting & Other Activities
Ad-hoc reviewer for Journal of Business Finance and Accounting, AAA (Amercian Accounting Association), AFC (Association Francophone de Comtptabilité), AMIS (Accounting and Management Information Systems) and CAAA (Canadian Academic Accounting Association)
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Useful Links
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Accounting and Management Control
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Contact
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E-mail
Tel:
+33 (0)1 34 43 33 61
Fax:
+33 (0)1 34 43 28 11
ESSEC Business School Av. Bernard Hirsch B.P. 50105 95021 Cergy Pontoise Cedex France
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