Mariya Ivanova is an Associate Professor in Financial Accounting in the Department of Accounting, Auditing, and Law at NHH Norwegian School of Economics. She earned her PhD in Business Administration and Management (specializing in Financial Accounting) from Bocconi University, Milan, Italy, in 2017, and an MSc in Accounting from Northern Illinois University, USA, in 2012. 

Before joining NHH in January 2025, Mariya was an Assistant Professor at the Stockholm School of Economics, a lecturer in Accounting and Financial Statement Analysis at Bocconi University, and a visiting researcher at the London School of Economics. Her research interests lie at the intersection of financial reporting, corporate governance, financial fraud, and debt contracting.  

Mariya’s research explores the intersection of financial reporting, corporate governance, financial fraud, and debt contracting. Her current projects focus on three key areas: 

1. The impact of corporate governance on firm behavior and outcomes. 

2. Financial reporting and governance challenges in the extractive industries (mining, oil, and gas). 

3. Executive compensation and its implications for corporate performance and governance.

PUBLICATIONS IN PEER-REVIEWED JOURNALS

Ivanova, M.N., Tylaite, M., & Zhu, L. (2024). The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements. European Accounting Review, Forthcoming

Ivanova, M. N., Nilsson, H., & Tylaite, M. (2024). Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms. Journal of Business Finance & Accounting, 51(1-2), 595-630.

Ivanova, M. N., & Prencipe, A. (2023). The Effects of Board Interlocks With an Allegedly Fraudulent Company on Audit Fees. Journal of Accounting, Auditing & Finance, 38(2), 271-301.

Gatti, S., Ivanova, M. N., & Pündrich, G. (2023). Corporate Bankruptcy and Directors’ Reputation: An Empirical Analysis of the Effects on Public Debt Contracts. Journal of Accounting, Auditing & Finance, 38(4), 777-803.

Gray, S. J., Hellman, N., & Ivanova, M. N. (2019). Extractive industries reporting: a review of accounting challenges and the research literature. Abacus, 55(1), 42-91.

OTHER PUBLICATIONS

"Corporate Risk Management and COVID-19", 2020, Book Chapter in Sweden Through the Crisis 

"Board Interlocks and Reputation Spillover Effects: An Analysis of Financial Reporting Policies", 2016, in Academy of Management Proceedings

SELECTED WORKING PAPERS

 “Discretionary Accounting Choices and Financial Statement Comparability: Evidence from Extractive Industries Pre- and Post-IFRS Adoption” with Niclas Hellman, and Zeping Pan. SSRN

"Does More Liability Mean More Prudence?The Effects of Increasing Director Liability on Risk-taking in Private Financial Institutions" with John-Christian Langli, Annalisa Prencipe, and Milda Tylaite

"Executive Mental health and Bankruptcy" with Jenni Kallunki and J-P. Kallunki

"Bonus Adjustments to Industry Non-Financial Violations" with Francesca Franco and Claudia Imperatore

"The Interplay between International Financial Reporting and Local Disclosure Rule: Evidence from Oil and Gas Companies" with Niclas Hellman and Zeping Pan