Formation
HDR Sciences de Gestion, Université Grenoble Alpes (2016) Docteur ès Sciences Economiques et Sociales, mention Gestion d'entreprise, Université de Genève (2007) DEA Décision et contrôle dans le domaine comptable, ASE Bucarest (2001)
Licence en Comptabilité et informatique de gestion, ASE Bucarest (2000)
Biographie
Andrei Filip is Professor of financial reporting at ESSEC Business School. Before joining ESSEC, he has been teaching financial accounting in Romania (ASE Bucharest), Switzerland (HEC Genève), and Canada (HEC Montréal). He also worked as an instructor for CFA Montreal and CIIA Switzerland and was the Head of the Accounting and Management Control department at ESSEC. Holding a Ph.D. in international accounting from the University of Geneva, Andrei’s main research interests are institutional settings and financial reporting quality. He is recognized as an expert in international accounting with a focus on transitional economies from Eastern Europe and has worked on several projects with the international (IASB) and French (ANC) accounting standard setters. Andrei is regularly invited as a panel speaker for conferences (AAA-IAS, EAA, EUFIN, AMIS etc.) Andrei has published in various international accounting journals (Contemporary Accounting Research, Journal of Corporate Finance, Journal of Business Finance and Accounting, The International Journal of Accounting, Journal of International Accounting Research, etc.) and he is currently an associate editor of Accounting in Europe, a journal of the European Accounting Association and Accounting Forum. Andrei has been working in the last decade with the IAAER, an international accounting association that builds capacities in accounting research and teaching in transition economies, where he currently is VP administration and faculty mentor for the young scholars.
Thèmes de Recherche
Thèmes
Comptabilité internationale
IFRS
Qualité de l’information comptable
Publications académiques
Articles
"Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level" (A. Filip, P. Andre, R. Moldovan), Journal of International Accounting Research, déc. 2019, Vol. 18, Numéro 3, p. 1‑38
"Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities" (A. Filip, N. Albu, C. Albu), Accounting in Europe, nov. 2017, Vol. 14, Numéro 3, p. 249‑260
"Cross-listing and Corporate Malfeasance: Evidence from P-chip Firms" (A. Filip, Z. Huang, D. Lui), Journal of Corporate Finance
"Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors" (A. Filip, P. Andre, R. Moldovan), International journal of Accounting (The), déc. 2016, Vol. 51, Numéro 4, p. 443‑461
"Examining the Patterns of Goodwill Impairments in Europe and the US" (A. Filip, P. Andre, L. Paugam), Accounting in Europe, déc. 2016, Vol. 13, Numéro 3, p. 1‑24
"Discussion of "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements"" (A. Filip), The International Journal of Accounting, mars 2016, Vol. 51, Numéro 1, p. 51‑56
"The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe" (P. André, A. Filip, L. Paugam), Journal of Business Finance and Accounting, mai 2015, Vol. 42, Numéro 2&3, p. 482‑514
"Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance" (A. Filip, L. Paugam, T. Jeanjean), Journal of Business Finance and Accounting, mai 2015, Vol. 42, Numéro 2&3, p. 515‑554
"Legal Regime and Financial Reporting Quality" (A. Filip, R. Labelle, S. Rousseau), Contemporary Accounting Research, mars 2015, Vol. 32, Numéro 1, p. 280‑307
"Financial Crisis and Earnings Management: The European Evidence" (A. Filip, B. Raffournier), International Journal of Accounting (The), déc. 2014, Vol. 49, Numéro 4, p. 455‑478
"L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement" (P. André, A. Filip, S. Marmousez), Comptabilité Contrôle Audit, déc. 2014, Vol. 20, Numéro 3, p. 101‑124
"The value relevance of earnings in Europe after IFRS implementation: Why do national differences persist?" (B. Raffournier, A. Filip), International Journal of accounting, auditiing and Performance Evaluation, oct. 2013, Vol. 9, Numéro 4, p. 388‑415
"The value relevance of earnings in a transition economy: The case of Romania" (B. Raffournier, A. Filip), The International Journal of Accounting, mars 2010, Vol. 45, Numéro 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, janv. 2010, Vol. 6, Numéro 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, déc. 2009, Vol. 1, Numéro 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, déc. 2009, Vol. 6, Numéro 2, p. 91‑106
Autres activités pédagogiques
2007 - 2009 Professeur adjoint, HEC Montréal
2004 - 2007 Assistant de recherche et d’enseignement, Université de Genève
2000 - 2004 Assistant de recherche et d’enseignement, ASE Bucarest
2008 - 2009 Animateur pour le module "Financial Statements Analysis" CFA Institute Montréal Level 1 & 2
2007 Animateur pour le module "Accounting" AZEK CIIA Training program à Hanoi
Prix et distinctions
November 2011 Best Paper Award IAAER Singapore 2011 (with B. Raffournier) March 2006 European Accounting Association doctoral colloquium fellow (Dublin) November 2018 Best Paper Award IAAER Sydney 2018 (with A. Ghio and L. Paugam) Summary of my research article "Financial Crisis and Earnings Management: The European Evidence", International Journal of Accounting, vol. 49(4), December 2014, Pages 455–478, discussed by the CFA Institute (CFA digest - summarized by Jakub M. Szudejko, CFA) : http://www.cfapubs.org/doi/full/10.2469/dig.v45.n3.6
Activités scientifiques
Membre d'un comité de lecture
Accounting in Europe, Taylor and Francis
Accounting Forum, Taylor and Francis
European Accounting Review, Taylor and Francis
The International Journal of Accounting, World Scientific
Affiliations et activités académiques
American Accounting Association (AAA)
Association Francophone de Comptabilité (AFC)
European Accounting Association (EAA)
International Association for Accounting Educators and Research (IAAER) Conseil
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