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 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.
Thèmes de Recherche
Thèmes
Comptabilité internationale
IFRS
Qualité de l’information comptable
Publications académiques
Articles
"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
Enseignement à l'ESSEC
CPTC 31125 Financial Accounting and Reporting
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) 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
The International Journal of Accounting, Elsivier
Accounting in Europe, Taylor and Francis
Journal of Accounting and Management Information Systems, ASE Bucharest
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
2012-2014 Research grant from ANC (Autorité des Normes Comptables) Economic consequences from the change in conservatism following mandatory adoption of IFRS in Europe (with P. André) Ad-hoc reviewer for: Accounting in Europe Accounting and Business Research Comptabilité-Contrôle-Audit European Accounting Review Journal of Business Finance and Accounting Journal of Accounting and Management Information Systems The International Journal of Accounting Conferences reviewer: AAA (Amercian Accounting Association), EAA (European Accounting Association), AFC (Association Francophone de Comtptabilité), AMIS (Accounting and Management Information Systems), CAAA (Canadian Academic Accounting Association), AAP(Accounting and Auditing Perspectives).
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