Faculty

ESSEC faculty

Because educational excellence depends on the quality of the faculty, ESSEC strives to recruit the most highly qualified professors. The three assets that best characterize ESSEC faculty are academic excellence, a global frame of mind and instructional creativity. On this page, you will find the CVs of

all our professors, as well as announcements of available positions. 




Andrei Filip
Assistant Professor, Accounting and Management Control Department

Photo de Andrei Filip
General Information Research Areas Publications Teaching Other Activities
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

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)
Useful Links
Accounting and Management Control
Contact
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