Formation
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 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.
Thèmes de Recherche
Thèmes
Comptabilité internationale
IFRS
Qualité de l’information comptable
Projets en Cours
"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
Publications académiques
Articles
"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)
Activités scientifiques
Membre d'un comité de lecture
Journal of Accounting and Management Information Systems, ASE Bucharest
Communications présentées à des conférences
"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 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
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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