CURRICULUM VITAE. M. Nieves Carrera

Loading....

Loading....

Loading....

Loading....

Loading....

Full text

(1)

CURRICULUM VITAE

M. Nieves Carrera

Lecturer in Accounting

Accounting, Finance and Management Control Department

Instituto de Empresa Business School

Madrid, Spain

Phone: 917451401 (ext. 6301) Email: nieves.carrera@ie.edu

Employment History

September 2005-present

Associate professor in Accounting, Instituto de Empresa Business School, Madrid (Spain)

2003 – August 2005

Lecturer in Accounting and Finance, University of Manchester (England).

1997 - 2003 Teaching assistant in Accounting and Finance, Carlos III University, Madrid (Spain).

Educational Background

2006 Colloquium on Participant-Centered Learning (CPCL) Harvard Business School.

2003 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.

(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): 113-135. 2009.

 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): 295-312. 2008.

 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), 671-701. 2007.

 Title: “Gender, the State, and the Audit Profession: Evidence from Spain (1942-1988)”

Co-authors: I. Gutiérrez and S. Carmona

Journal: The European Accounting Review Vol. 10 (4), 803-815. 2001.

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: 105-134. 2009.

 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), 283-316. 2006.

 Title: “Concentración en el Mercado de Auditoría en España: Análisis Empírico del Período 1990-2000”. Key words: audit market concentration, Spanish audit market.

Co-authors: I. Gutiérrez and S. Carmona

(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 2010.

 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). 2005

 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.

2005.

Working Papers

 Title: “Educational Reforms Set Professional Value: The Spanish Audit Profession (1944-1988).” Co-author: S. Carmona

Status: Submitted to a journal (second round). Paper presented at 12th 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.

(4)

Research Grants

2007-2010 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.

2006-2009 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.

2004-2007 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).

2002 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).

2001 – 2004 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.

1998 – 2001 Research support provided by the Spanish Ministry of Science through the research project: “Tecnología, Mercado y Cambio Contable” (SEC 98-0282). Principal Researcher: Carmona, S.; Type: National Research Project. Carlos III University. Madrid (Spain).

2000 Travel grant (€147) and scholarship by the ESRI Steering Committee for expenses during the PhD Summer School in Lisbon (2000).

1999 Grant of €1,200 from the Fundación Carlos III, University Carlos III Madrid) for a three-month research visit to the University of Manchester,

(5)

Conference Organisation

2002-2003 Member of the Organising Committee of the 7th Interdisciplinary Perspectives on Accounting Conference (IPA), at the University Carlos III Madrid (Spain) in July 2003. 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 1-5 2009 AAA 2009 (New York): “Educational reforms set professional value: The Spanish audit profession (1944-1975)” (jointly with S. Carmona Moreno). March 5-6, 2009 XIV Workshop en Contabilidad y Control de Gestión "Memorial Raymond

Konopka", Sanlúcar de Barrameda (Cádiz): Educational reforms set professional value: The Spanish audit profession (1944-1988). (jointly with S. Carmona Moreno)

November 27-28 2008

5th Workshop on Management and Accounting in Historical Perspective, (Innsbruck): “Educational reforms set professional value: The Spanish audit profession (1944-1975)”. (jointly with S. Carmona Moreno).

July 2008 12th World Congress of Accounting Historians (Istanbul): “Educational reforms set professional value: The Spanish audit profession (1944-1975)”. (jointly with S. Carmona Moreno).

April 2007 EAA 2007 (Lisbon): "Auditing standards and the expectations gap: Evidence from Spain " (with N. Gómez-Aguilar and E. Ruiz-Barbadillo). March 2006 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).

October 2005 EARNET 2005 (Amsterdam): "Does mandatory auditor rotation enhance auditor independence? Evidence from going concern audit opinions” (jointly with N. Gómez-Aguilar and E. Ruiz-Barbadillo).

(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 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).

June 2004 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).

April 2004 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).

December 2003 Iberoamerican Academy of Management - IAM 2003. 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).

October 2003 EARNET 2003. 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). July 2003 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).

April 2003 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).

April 2001 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).

February 2001 VIII Workshop en Contabilidad y Control de Gestión. Memorial Raymond Konopka. Jaen (Spain). Paper presented: “Acreditación vs Ejercicio en la Profesión Auditora”.

March 2000 23rd Annual Congress of the European Accounting Association – EAA 2000. Munich (Germany). Paper presented: “Gender and Education in the Practice of Auditing” (with S. Carmona and I. Gutiérrez).

(7)

September 26-27 2008

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).

March 2006 EAA 2006 (Dublin). Chair of parallel session.

May 2005 “Gender and Accounting Research” Symposium at the 28th Annual Congress of the EAA 2005. Gothenburg (Sweden). Speaker.

April 2004 EAA 2004 (Prague). Chair of parallel session October 2003 EARNET 2003. Manchester (UK). Discussant.

July 2003 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 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. September 2000 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 Presentation at the Amsterdam Business School (Holland).

Academic Visits

2002 Visiting Scholar for three months - School of Accountancy and Information Management at Arizona State University. Arizona (US).

2001 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).

1999 Visiting Scholar for three months- Manchester School of Accounting and Finance. The University of Manchester (UK).

Awards

(8)

Teaching Portfolio

Instituto de Empresa Business School (Madrid)

Since September 2005

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 2005

Accountability and Auditing (3rd year course)

Financial Reporting and Accountability (2nd year course) Fundamentals of Accounting (1st year course)

Financial Analysis of Corporate Performance (3rd year course) Fundamentals of Finance (1st 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 2005

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. 2006 Publication of two multimedia cases: a) Depreciation (co-author: M. Trombetta); b) Bonds (co-author: M. Trombetta).

(9)

Sept. 2003-August 2005

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

Sept. 2003 – 2005 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 University of Seville (Spain). Workshop for PhD students in the field of auditing. II Jornadas de Auditoría organised by the University of Seville.

Administration

Since September 2005

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. 2003– August

2005

Since February 2003 until August 2005 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 €931,699. 2003 – 2005 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.

Figure

Updating...

References

Updating...

Related subjects :