Andrei Filip
Professor, Accounting and Management Control Department

Photo de Andrei Filip
Curriculum Vitae (pdf)
General Information Research Areas Publications Teaching Other Activities

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 Bucharest (2001)

Licence en Comptabilité et informatique de gestion, ASE Bucharest (2000)



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.

Research Areas

International accounting
Financial reporting quality

Academic Publications
  "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, Dec 2019, Vol. 18, Issue 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, Issue 3, p. 249‑260 (co-guest editor special section)
  "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), Dec 2016, Vol. 51, Issue 4, p. 443‑461
  "Examining the Patterns of Goodwill Impairments in Europe and the US" (A. Filip, P. Andre, L. Paugam), Accounting in Europe, Dec 2016, Vol. 13, Issue 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, Mar 2016, Vol. 51, Issue 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, May 2015, Vol. 42, Issue 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, May 2015, Vol. 42, Issue 2&3, p. 515‑554
  "Legal Regime and Financial Reporting Quality" (A. Filip, R. Labelle, S. Rousseau), Contemporary Accounting Research, Mar 2015, Vol. 32, Issue 1, p. 280‑307
  "Financial Crisis and Earnings Management: The European Evidence" (A. Filip, B. Raffournier), International Journal of Accounting (The), Dec 2014, Vol. 49, Issue 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, Dec 2014, Vol. 20, Issue 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, Issue 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, Mar 2010, Vol. 45, Issue 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, Jan 2010, Vol. 6, Issue 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, Dec 2009, Vol. 1, Issue 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, Dec 2009, Vol. 6, Issue 2, p. 91‑106

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)

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) :


Scientific Activities
Editorial Board Membership
  Accounting in Europe, Taylor and Francis (Associate Editor)
  Accounting Forum, Taylor and Francis (Associate Editor)
  European Accounting Review, Taylor and Francis
  The International Journal of Accounting, World Scientific

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)

Useful Links
Accounting and Management Control
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

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