Mariya Ivanova joined the Department of Accounting in September 2017. She holds a PhD in Business Administration and Management (major Financial Accounting) from Bocconi University, Milan, Italy and MSc in Accounting from Northern Illinois University, IL, USA. Her research interests lie at the intersection of financial reporting, corporate governance, financial fraud, and debt contracting. Prior to joining the Department, she was a lecturer in Accounting and Financial Statement Analysis at Bocconi University and spent a term as a visiting researcher at the London School of Economics, London, UK. 

Mariya's current research projects are broadly related to two main research themes:  i) the effects of corporate governance on firm behavior and outcomes; and ii) financial reporting and governance of firms operating in the extractive industries (mining and oil and gas). Since September 2017, Mariya is a recipient of the Tore Browaldhs foundation fellowship. 

RESEARCH  INTERESTS

Corporate Governance, Financial Reporting, Accounting for the Extractive Industries

TEACHING

• NDH302 - Accounting
• NDH676 - Retail clubs & Tutorials

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