Background

Dr. Ekaete Efretuei is a Lecturer in Accounting & Finance and Programme Director for the BSc Accounting & Finance Programme in Newcastle University London Campus. She holds a PhD in Accounting & Finance from the University of Leeds, an MA in Accounting & Finance, a BSc in Accounting and is a Fellow of the Higher Education Academy (FHEA).

 

Prior to joining Newcastle University in September 2016, Ekaete worked in the University of Keele as a Lecturer in Accounting and taught Accounting & Finance subjects in the University of Leeds.

 

She is a qualified accountant and a member of the Association of Chartered Certified Accountants (ACCA). Ekaete has worked with private organisations and in government with the tax division of the department of commerce and industry.

Research

Ekaete’s research interest is in accounting disclosures, narrative disclosure analysis, financial reporting communication and stakeholder engagement. Her research models investigate appropriate tools for analyzing the textual complexity of accounting disclosures and its practical application to the regulation and audit of accounting narratives.

 

She has contributed to publications on the regulation of financial and narrative reporting in the UK and the EU. Ekaete has conducted research examining whether and why accounting disclosures are complex, and the impact of complex disclosures on the users of accounting disclosures.

Teaching

Ekaete is the program director for the BSc. Accounting & Finance programme. As a qualified accountant in academics, she has delivered a wide range of accounting modules at the undergraduate and postgraduate level including:

·        Financial Accounting

·        Management Accounting

·        Auditing and Taxation

·        International Financial Reporting

·        Performance Management

·        Bloomberg-based Financial Analysis

·        Analysing Company Performance

·        Corporate Finance

·        Financial Theory

Publications

• Efretuei E. Financial and Narrative Reporting in EU Company and Securities Law. In: C. Gerner-Beuerle & S. Fleet, ed. Gore-Browne on EU Company Law. UK: Jordan Publishing, 2017.
• Efretuei E. Knowledge Production in Accounting: An Illustrative Evidence. 2018. Submitted.
• Efretuei E, Usoro A, Koutra C. Complex Information and Accounting Standards: Evidence from UK Narratives . 2019. Submitted.
• Efretuei E. Revisiting IFRS Consequences: Evidence from Wider Corporate Reporting. 2018. Submitted.
• Efretuei E. Mandatory IFRS Adoption and Complexity of Annual Report Narratives: Financial Information and Financial Jargon. In: American Accounting Association Annual Meeting. 2018, Washington, DC, USA.
• Efretuei E. The knowledge Production Process and Annual Report Readability Research: A Critical Literature Synthesis. In: Critical Perspectives on Accounting Conference. 2017, Quebec City, Canada.
• Efretuei E. Financial and Narrative Reporting in EU Company and Securities Law. In: Gerner-Beuerle C; Fleet S, ed. Gore-Browne on EU company law. UK: Jordan Publishing, 2016.
• Efretuei E. Narrative Disclosure Complexity and Corporate Governance. The Readability and Tone of Corporate Narratives: Does Board Experience Matter?. In: British Accounting and Finance Conference. 2015, Manchester, UK.
• Efretuei E, Clacher I, Keasey K, Zhang Q. Board Composition and Narrative Communication in Annual Reports. In: Financial Reporting and Business Communication Conference. 2013, Bristol, UK.
• Efretuei E, Clacher I, Hillier D. Assessing the Impact of Mandatory IFRS Adoption on Disclosure Quality: An Analysis of Annual Report Readability. In: British Accounting and Finance Conference. 2010, Cardiff, UK. Submitted.
• Efretuei E, Clacher I, Hillier D. Mandatory IFRS Adoption and Annual Report Readability. In: International Accounting and Finance Symposium. 2010, Prato, Italy.