CURRICULUM VITAE. M. Nieves Carrera

Transcription

1 CURRICULUM VITAE M. Nieves Carrera Lecturer in Accounting Accounting, Finance and Management Control Department Instituto de Empresa Business School Madrid, Spain Phone: (ext. 6301) Employment History September - present 2003 August Associate professor in Accounting, Instituto de Empresa Business School, Madrid (Spain) Lecturer in Accounting and Finance, University of Manchester (England) Teaching assistant in Accounting and Finance, Carlos III University, Madrid (Spain). Educational Background 2006 Colloquium on Participant-Centered Learning (CPCL) Harvard Business School PhD in Business Administration and Quantitative Methods. Thesis: Ejercicio profesional, empresas y mercado de auditoría. Key words: Spanish audit profession, professional practice of auditing, audit firms, Spanish audit market. University: Carlos III University, Madrid, Spain Supervisors: Professors S. Carmona and I. Gutiérrez PhD Committee: Leandro Cañibano, Theresa Hammond, Steven Walker, Maria Antonia Garcia-Benau, Marco Trombetta Doctoral Courses PhD Programme in Economics. University: Carlos III University, Madrid, Spain Undergraduate studies in Economics (5-year programme). University: University of Vigo, Spain. 1

2 Research Portfolio Publications Refereed paper in English Title: Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain. Co-authors: N. Gómez-Aguilar and E. Ruiz-Barbadillo Journal: Auditing: A Journal of Practice & Theory, Vol. 28(2): Title: Who Becomes an Auditing Entrepreneur? The Effects of Human Capital, Age and Job Stability. Co-authors: S. Carmona and I. Gutiérrez Journal: Accounting and Business Research. Vol. 38(4): Title: Mandatory Audit Firm Rotation in Spain: A Policy that was never Applied Co-authors: N. Gómez-Aguilar, E. Ruiz-Barbadillo and C. Humphrey. Journal: Accounting, Auditing and Accountability Journal Vol. 20 (5), Title: Gender, the State, and the Audit Profession: Evidence from Spain ( ) Co-authors: I. Gutiérrez and S. Carmona Journal: The European Accounting Review Vol. 10 (4), Refereed paper in Spanish Journals Title: Auditing Standards related to Going Concern Evaluations and the Expectations Gap: Evidence from the Spanish Audit Market Co-authors: N. Gómez-Aguilar and E. Ruiz-Barbadillo Journal: Revista de Economía Aplicada. Vol. 49: Title: Evidencia Empírica sobre el Efecto de la Duración del Contrato en la Calidad de la Auditoría: Análisis de las Medidas de Retención y Rotación Obligatoria de Auditores. Key words: Auditor rotation, audit quality, logistic model Co-authors: E. Ruiz-Barbadillo and N. Gómez-Aguilar Journal: Investigaciones Económicas. Vol. XXX (2), Title: Concentración en el Mercado de Auditoría en España: Análisis Empírico del Período Key words: audit market concentration, Spanish audit market. Co-authors: I. Gutiérrez and S. Carmona Journal: Revista Española de Financiación y Contabilidad. Vol. XXXIV(125):

3 Book Chapters Title: Financial Scandals in Spain Publication: Creative Accounting, Fraud and International Scandals Edited by Michael Jones (University of Cardiff, UK). John Wiley & Sons, Ltd. London. Forthcoming Title: Norma de Auditoría y Gap de Expectativas: Análisis del Caso Español. Key words: audit expectations gap; Spanish audit market; audit regulation Publication: Book La Contabilidad Como Magisterio: Homenaje al Profesor Rafael Ramos (edited by Universities of Seville and Valladolid). Title: Modelo de Determinación de Honorarios de Auditoría: Revisión de la Literatura Internacional. Key words: model of determinants of audit fees, literature review. Publication: Monografía de las II Jornadas de Auditoría (University of Seville), Seville, Spain.. Working Papers Title: Educational Reforms Set Professional Value: The Spanish Audit Profession ( ). Co-author: S. Carmona Status: Submitted to a journal (second round). Paper presented at 12 th World Congress of Accounting Historians (Istanbul, July 2008) and American Accounting Association Conference (New York, August 2009). Title: Auditing Standards related to Going Concern Evaluations and the Expectations Gap: Evidence from the Spanish Audit Market. Co-authors: N. Gómez-Aguilar, E. Ruiz- Barbadillo and E. Biedma-López. Status: Under revision. Title: Specialisation and Diversification in Audit Firms: A Test of Firms Strategies in the Spanish Audit Market. Co-authors: I. Gutiérrez and S. Carmona. Status: Under revision Other research in progress The projects/proposals listed below are in a preliminary stage and more discussions with the researchers involved are needed. Auditor fees, auditor independence and the audit market (with E. Biedma-López University Pablo Olavide, Spain, N. Gómez-Aguilar, and E. Ruiz-Barbadillo, University of Cádiz, Spain and Andrés Guiral, University Alcalá de Henares, Spain). This project is undertaking an empirical examination of the effectiveness of different safeguards and regulatory solutions in the Spanish audit market, its impact on audit fees and audit market structure. Professionalisation of accounting/auditing profession in Spain. The main aim of this research is to investigate the historical development of the auditing profession in Spain Archival documents from one of the accounting organisation in Spain have been already collected. 3

4 Research Grants Research support provided by the Spanish Ministry of Education and Science through the research project La administración y comunicación del proceso de innovación: Un enfoque holístico. Principal Researcher: Carmona-Moreno, S.; Type: National Research Project. Fundación Instituto de Empresa Research support provided by Spanish Ministry of Education and Science through the research project El Comité de Auditoría como Salvaguarda de la Independencia de la Auditoría: fundamentos Teóricos y Evidencia Empírica para el Caso Español. Principal Researcher: Ruiz-Barbadillo, E.; Type: National Research Project. University of Cádiz, Spain Research support provided by Spanish Ministry of Education and Science. Research Project: Factores Influyentes en los Retrasos, Éxitos y Fracasos de la Implementación de un ERP. Principal Researcher: Nuñez-Nickel, M.; Type: National Research Project. Carlos III University. Madrid (Spain). February 2004 Grant of 3,000 from AECA (Asociación Española de Contabilidad, Spanish Association of Accounting) to investigate the role of the audit committee to enhance auditors independence. Title of the research project: El Comité de Auditoría como Salvaguarda de la Independencia del Auditor (jointly with N. Gómez-Aguilar and E. Biedma-López) Grant of 1,200 from the Fundación Carlos III, University Carlos III Madrid) for a three-month research visit to Arizona State University, Arizona (US) Research support provided by Spanish Ministry of Science and Technology through the research project El Impacto de la Innovación Tecnológica sobre el Control de Gestión y los Servicios de Auditoría. Principal Researcher: Carmona, S.; Type: National Research Project. Carlos III University. Madrid (Spain). Funds of the project = 60,100. There were nine researchers associated to the project. October 2000 Scholarship granted by EIASM ( 744) for the participation in the EDEN Doctoral Seminar on Audit Research held in Brussels Research support provided by the Spanish Ministry of Science through the research project: Tecnología, Mercado y Cambio Contable (SEC ). Principal Researcher: Carmona, S.; Type: National Research Project. Carlos III University. Madrid (Spain) Travel grant ( 147) and scholarship by the ESRI Steering Committee for expenses during the PhD Summer School in Lisbon (2000) Grant of 1,200 from the Fundación Carlos III, University Carlos III Madrid) for a three-month research visit to the University of Manchester, Manchester (UK). 4

5 Conference Organisation Member of the Organising Committee of the 7th Interdisciplinary Perspectives on Accounting Conference (IPA), at the University Carlos III Madrid (Spain) in July The conference attracted over 200 accounting academics from Europe, US and Australia. Approximately one hundred papers were presented and discussed in the conference. Review/Referee Work Ad-hoc referee: Accounting, Auditing and Accountability Journal; International Journal of Auditing, European Accounting Review; Management Research; Investigaciones Económicas, CEDE, Moneda y Crédito, Spanish Accounting Review. I have acted as a book reviewer for Prentice Hall. I have also been a research project reviewer/assessor for the Agencia Nacional de Evaluación y Prospectiva, an agency dependent on the Spanish Ministry of Science and Technology which grants funds for research. Conference Presentations August March 5-6, 2009 November AAA 2009 (New York): Educational reforms set professional value: The Spanish audit profession ( ) (jointly with S. Carmona Moreno). XIV Workshop en Contabilidad y Control de Gestión "Memorial Raymond Konopka", Sanlúcar de Barrameda (Cádiz): Educational reforms set professional value: The Spanish audit profession ( ). (jointly with S. Carmona Moreno) 5 th Workshop on Management and Accounting in Historical Perspective, (Innsbruck): Educational reforms set professional value: The Spanish audit profession ( ). (jointly with S. Carmona Moreno). July th World Congress of Accounting Historians (Istanbul): Educational reforms set professional value: The Spanish audit profession ( ). (jointly with S. Carmona Moreno). April 2007 March 2006 October October March EAA 2007 (Lisbon): "Auditing standards and the expectations gap: Evidence from Spain " (with N. Gómez-Aguilar and E. Ruiz-Barbadillo). EAA 2006 (Dublin): "A policy that was never applied: the intriguing case of mandatory auditor rotation in Spain" (jointly with N. Gómez-Aguilar, E. Ruiz-Barbadillo and C. Humphrey). EARNET (Amsterdam): "Does mandatory auditor rotation enhance auditor independence? Evidence from going concern audit opinions (jointly with N. Gómez-Aguilar and E. Ruiz-Barbadillo). EARNET (Amsterdam): The effect of accounting scandals and regulatory change on the purchase of non-audit services (jointly with J. Sidiqui, S. Turley and M. Zaman). IV Workshop on Empirical Research in Financial Accounting. Seville. 5

6 Paper presented: Evidencia Empírica sobre la Rotación de Auditores como Medio de Incrementar la Calidad de la Auditoría (with E. Ruiz-Barbadillo, N. Gómez-Aguilar and E. Biedma-López). September 2004 June 2004 April 2004 December 2003 October 2003 July 2003 April 2003 April 2001 February 2001 March 2000 EIASM - Workshop in Auditing. Copenhagen (Denmark). Paper presented: A Policy that was never Applied: The Intriguing Case of Mandatory Auditor Rotation in Spain (with N. Gómez-Aguilar, E. Ruiz-Barbadillo and C. Humphrey). XI Encuentro de profesores de contabilidad. Granada (Spain). Papers: El Efecto de la Rotación Obligatoria sobre la Independencia del Auditor: Un Análisis Empírico (Ruiz-Barbadillo and Gómez-Aguilar). Norma de Auditoría y Gap de Expectativas: Análisis Empírico del Caso Español (Ruiz-Barbadillo, Biedma and Gómez-Aguilar). EAA 2004 (Prague). Paper presented: Does Mandatory Auditor Rotation Enhance Auditor Independence? Evidence from Going-Concern Audit Opinions (with N. Gómez-Aguilar and E. Ruiz-Barbadillo). Iberoamerican Academy of Management - IAM Sao Paulo (Brazil). Paper presented: Competitive Strategies in the Audit Market: Specialisation and Diversification of Audit Firms in Spain (with I. Gutiérrez and S. Carmona). EARNET Manchester (UK). Paper presented: A Policy that was never Applied: The Intriguing Case of Mandatory Auditor Rotation in Spain (with N. Gómez-Aguilar, E. Ruiz-Barbadillo and C. Humphrey). IPA 2003.Interdisciplinary Perspectives in Accounting - Madrid (Spain). Paper presented: Why Newly Certified Auditors do not Perform Public Practice? (with I. Gutiérrez and S. Carmona). EAA 2003 (Seville, Spain). Paper presented: Specialisation and Diversification in Audit Firms: A Test of Firm s Strategies in the Spanish Audit Market (with I. Gutiérrez and S. Carmona). EAA 2001 (Athens, Greece). Paper presented: The Effects of Human Capital, Age and Job Stability on Auditors Entrepreneurial Decision (with S. Carmona and I. Gutiérrez). VIII Workshop en Contabilidad y Control de Gestión. Memorial Raymond Konopka. Jaen (Spain). Paper presented: Acreditación vs Ejercicio en la Profesión Auditora. 23 rd Annual Congress of the European Accounting Association EAA Munich (Germany). Paper presented: Gender and Education in the Practice of Auditing (with S. Carmona and I. Gutiérrez). I have chaired/acted as discussant at the following conferences: March Discussant of the paper "UK and German Auditors' Perceptions of the Applicability of Fair Value Measurement". Conference: EAR Research Conference on "Measurement Issues in Financial Reporting. Segovia March

7 September March 2006 Discussant of the paper "Audit pricing, IAS/IFRS adoption, and audit firm rotation rule: the case of the Italian banking industry", II Workshop Audit Quality. Bocconi University (Milan, Italy). EAA 2006 (Dublin). Chair of parallel session. May Gender and Accounting Research Symposium at the 28 th Annual Congress of the EAA. Gothenburg (Sweden). Speaker. April 2004 October 2003 July 2003 EAA 2004 (Prague). Chair of parallel session EARNET Manchester (UK). Discussant. Discussant Interdisciplinary Perspectives in Accounting 2003 (Madrid). I have also participated in the following courses related with my research area: July 2004 Workshop on International Accounting Standards. Professor Robert Kirk (Ulster University). London (UK). October 2000 September 2000 EDEN Doctoral Seminar on Audit Research (EIASM s Doctoral Education Network). Brussels (Belgium). A three-day doctoral seminar taught by Professors Steven Maijoor, Jere Francis and William Felix. ESRI Ph.D. Summer School on The Comparative Study of Economic Organization. Lisbon (Portugal). Five days course for 14 PhD students focused on the discussion of our research proposals. Invitation regular Seminar Series February 2008 Academic Visits Presentation at the Amsterdam Business School (Holland) Visiting Scholar for three months - School of Accountancy and Information Management at Arizona State University. Arizona (US) Marie Curie Fellowship funded by the European Commission. Four months research training at the Manchester School of Accounting and Finance. The University of Manchester. Manchester (UK) Visiting Scholar for three months- Manchester School of Accounting and Finance. The University of Manchester (UK). Awards Price to the best PhD thesis submitted during the period 2002/2004 at the Carlos III University of Madrid (Spain). The article Evidencia Empírica sobre la Rotación de Auditores como Medio de Incrementar la Calidad de la Auditoría (with E. Ruiz-Barbadillo, N. Gómez-Aguilar and E. Biedma-López) was awarded with the prize for the best paper presented at the IV Workshop on Empirical Research in Financial Accounting (March ), University of Seville (Spain). 7

8 Teaching Portfolio Instituto de Empresa Business School (Madrid) Since September Financial Accounting (several programs: MBA, Executive MBA, Master in Finance, Master in Sports Management, Global MBA, Mater in Digital Advertising and Communications). Auditing (Master in Finance) Valoraciones Económicas de Estados Financieros (MBA) Contabilidad Financiera (Advance Management Program (AMP)) Análisis forense de estados financieros (Seminar for executives) University of Manchester, Manchester (England) Period January 2003 August Accountability and Auditing (3 rd year course) Financial Reporting and Accountability (2 nd year course) Fundamentals of Accounting (1 st year course) Financial Analysis of Corporate Performance (3 rd year course) Fundamentals of Finance (1 st year course) Carlos III University Madrid (Spain) From 1998 to 2002 Financial Economics (2nd year course) Accountability (4 year course) Análisis de Estados Financieros (3rd year course and MBA program) Financial Economics (1st year course) Financial Management (1st year course) Accounting Information Systems (MBA program) Other teaching related activities Since September Member of several tribunals for the final exam of the MBA, Executives MBA, and Master in Finance programs. Participation in several teaching courses at IE (teaching with the case method; online teaching; etc.) July-Sept Publication of two multimedia cases: a) Depreciation (co-author: M. Trombetta); b) Bonds (co-author: M. Trombetta) Aug. Chair of the Auditing and Accountability PhD Committee at the Accounting Division of the Manchester Business School August From May 2003 to December I supervised the dissertations of MSc students at the Manchester School of Accounting and Finance. 8

9 Sept August Sept Teaching and Learning Course for New Academic Staff at the University of Manchester. Training in Equality and Diversity Issues. Course organised by the University of Manchester Personal tutor of 34 first year students and 30 third year personal tutees. I have been invited to give presentations related to my teaching experience at the following accounting and finance departments: June 2004 University of Cádiz (Spain). Presentation about the organisation of undergraduate teaching in UK s universities. This presentation was part of a series of seminars on Quality on Undergraduate Teaching organised by the University of Cádiz (Spain). April 2003 Administration Since September University of Seville (Spain). Workshop for PhD students in the field of auditing. II Jornadas de Auditoría organised by the University of Seville. Collaboration editorial team of the European Accounting Review Member of the Ethics Committee of the Instituto de Empresa Member of the Library Committee of the Instituto de Empresa Member of several panels for job candidates at Instituto de Empresa August Since February 2003 until August I was in charge of the Marie Curie scheme at the Accounting and Finance Division of the Manchester Business School. The Marie Curie scheme provides research training for PhD students from other European countries. The School had offered research training for young researchers under the Research Programme FP5: Framework Programme 5 of the European Commission for a number of years (until 2002). From February to April 2003 I worked on the preparation of a new proposal for submission under the Research Programme FP6: Framework Programme 6. The proposal was successful and as a result the School was awarded a Framework 6 research grant to extend the Marie Curie Early Stage Training programme (September 2004). The award offers fellowships to 18 students over a 4 year period including 4 full scholarships. The amount of funds granted was 931, MSc Dissertations Convenor for accounting topics Manchester Business School (University of Manchester). Organisation of the Business Game of the Accounting and Finance Division of the Manchester Business School for the last three years. 9