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

LAC2005 - Intermediate Financial Accounting

LAC3001 - Financial Accounting

Publications

• Efretuei E. Year and Industry-level Accounting Narrative Analysis: Readability and Tone Variation. Journal of Emerging Technologies in Accounting 2020, n/a, 1-50.
• 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, Hussainey K. Accounting Narratives and the Fog Index: A Research Review. 2021. Submitted.
• Efretuei E, Usoro A, Koutra C. Complex Information and Accounting Standards: Evidence from UK Narratives . 2019. Available at: https://ssrn.com/abstract=3429610. Submitted.
• Efretuei E. Revisiting IFRS Consequences: Evidence from Wider Corporate Reporting. New York: Elsevier, 2019. Available at: http://dx.doi.org/10.2139/ssrn.3469639.