Andrei Filip

Professor Andrei Filip holds the Chair in Accounting at IÉSEG School of Management, with HDR from University of Grenoble (2016) and PhD from University of Geneva (2007). His research examines international accounting standards implementation, earnings quality, and disclosure practices across institutional contexts. Awarded multiple best paper prizes by IAAER and Journal of International Accounting Research, Filip analyzes how regulatory environments shape financial reporting behaviors.

Current investigations explore small cap firm communication strategies, cost behavior under labor regulations, and KAM disclosure informativeness. His 2025 European Accounting Review article identifies how resource-constrained firms optimize investor attention through channel selection. Additional research examines IFRS adoption consequences, cross-listing effects on corporate governance, and goodwill impairment practices across enforcement regimes.

Filip serves on editorial boards including Accounting in Europe, where he co-authored a 20-year retrospective on European accounting scholarship. Teaching responsibilities encompass international accounting standards and financial reporting practices. His research informs regulatory discussions on disclosure requirements and accounting harmonization.