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Professor Vicky Kiosse

Professor Vicky Kiosse

Associate Professor of Accounting, Director of Postgraduate Research Students (Accounting)

6680

+44 (0) 1392 726680

1.14
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

Vicky Kiosse is an Associate Professor of Accounting and joined the Business School in 2012. She was formerly a lecturer in Accounting at Lancaster University Management School, in the department of Accounting and Finance. Vicky holds a first class BA (Hons) degree in Business Studies with a major in Accounting and Finance and an MSc in Banking and Finance with distinction from the University of Sheffield, an MA in Research in Business and Management with distinction from Glasgow Caledonian University and a PhD in Accounting and Finance from Lancaster University.

Vicky’s research areas broadly defined are in financial accounting and reporting, accounting standard setting, disclosures, capital market-based research and corporate responsibility. In particular, her research interests focus on pension accounting, non-GAAP reporting and corporate social responsibility. She was involved in the Prince’s Accounting for Sustainability project and has conducted a study of Aviva’s deployment of the Connected Reporting Framework with colleagues from Lancaster University. This research was funded by the Accounting for Sustainability Project and a number of professional accountancy bodies. In the past, Vicky taught management accounting and management control systems at the undergraduate and postgraduate levels. She’s an editorial board member of British Accounting Review and an ad hoc reviewer for several international journals. Vicky also served as a member of the Scientific Committee of the European Accounting Association 2010-2012 annual congresses.

Qualifications

BA (Hons), MSc, MA, PhD

Research clusters

Research interests

  • Financial Accounting and Reporting
  • Disclosures
  • Capital Market-Based Research
  • Non-GAAP Reporting
  • Corporate Social Responsibility

Research projects

Recent research efforts focus on non-GAAP disclosures, pensions, lobbying in accounting standard setting and corporate social responsibility.
 
Non-GAAP reporting
Research on pro forma reporting, joint with Erv Black, Ted Christensen and Thomas Steffen, examines (a) the extent to which regulation has curtailed potentially misleading disclosures and (b) the role of voluntary disclosures in earnings press releases and conference calls in the determination of street earnings.
 
1. 'Has the Regulation of Non-GAAP Disclosures Influenced Managers' Use of Aggressive Earnings Exclusions?'
 
2. 'Do Managers Discuss Pro Forma Earnings in Earnings Press Releases and Conference Calls to Influence Street Earnings Exclusions?'
 
Pension Accounting
Research on pensions, joint with Justin Chircop, examines (a) the comment letters submitted by firms to the 2010 Exposure Draft on pensions and (b) managerial discretion over the choice of actuarial assumptions under IFRS.
 
Corporate Social Responsibility
Research on corporate social responsibility, joint with Martin Brigham and David Otley, examines the corporate social responsibility reporting practices at Aviva plc. including an analysis of the socially responsible investment policies at Aviva Investors. Further, selected corporate social responsibility programs adopted by Aviva plc. are analysed by drawing on different rationales as well as the ideas of first and second order contracting.
 
'"One Aviva, Twice the Value": Connecting Sustainability at Aviva plc', in Accounting for Sustainability: Practical Insights, (eds) Hopwood A, J. Unerman and J. Fries, Earthscan, Oxford.
 
'Rationales for Justifying Corporate Social Responsibility Decisions.'

Doctoral students

  • Yina Liang (with Monika Tarsalewska), 2015-present
  • Li Zezeng (with Mark Billings), 2013-present
  • Tony Vu (with Mark Billings), 2013-present
  • Evisa Mitrou (with Mari Paananen), 2012-present
  • Meng He (with Steve Young), involved in supervising Meng between 2011-2012,  completed successfully
  • Justin Chircop (with Ken Peasnell), involved in supervising Justin between 2010- 2012, completed successfully
  • Fani Kalogirou (with Peter Pope), completed successfully

Key publications | Publications by category | Publications by year

Publications by category


Journal articles

Black EL, Christensen TE, Kiosse PV, Steffen TD (2015). Has the regulation of non-GAAP disclosures influenced managers' use of aggressive earnings exclusions?. Journal of Accounting, Auditing and Finance Abstract.  Full text.
Chircop J, Kiosse PV (2015). Why did preparers lobby to the IASB's pension accounting proposals?. Accounting Forum, 39(4), 268-280. Abstract.  Full text.
Chircop J, Kiosse PV, Peasnell K (2012). Should repurchase transactions be accounted for as sales or loans?. Accounting Horizons, 26(4), 657-679. Abstract.
Kiosse PV (2009). Discussion of US managers' use of 'pro forma' adjustments to meet strategic earnings targets. Journal of Business Finance and Accounting, 36(3-4), 327-335.
Kiosse PV, Peasnell K (2009). Have changes in pension accounting changed pension provision? a review of the evidence. Accounting and Business Research, 39(3), 255-267. Abstract.

Chapters

Brigham M, Kiosse PV, Otley D (2010). 'One Aviva, Twice the Value': Connecting Sustainability at Aviva plc. In Hopwood A, Unerman J, Fries J (Eds.) , Oxford: Earthscan.

Publications by year


2015

Black EL, Christensen TE, Kiosse PV, Steffen TD (2015). Has the regulation of non-GAAP disclosures influenced managers' use of aggressive earnings exclusions?. Journal of Accounting, Auditing and Finance Abstract.  Full text.
Chircop J, Kiosse PV (2015). Why did preparers lobby to the IASB's pension accounting proposals?. Accounting Forum, 39(4), 268-280. Abstract.  Full text.

2012

Chircop J, Kiosse PV, Peasnell K (2012). Should repurchase transactions be accounted for as sales or loans?. Accounting Horizons, 26(4), 657-679. Abstract.

2010

Brigham M, Kiosse PV, Otley D (2010). 'One Aviva, Twice the Value': Connecting Sustainability at Aviva plc. In Hopwood A, Unerman J, Fries J (Eds.) , Oxford: Earthscan.

2009

Kiosse PV (2009). Discussion of US managers' use of 'pro forma' adjustments to meet strategic earnings targets. Journal of Business Finance and Accounting, 36(3-4), 327-335.
Kiosse PV, Peasnell K (2009). Have changes in pension accounting changed pension provision? a review of the evidence. Accounting and Business Research, 39(3), 255-267. Abstract.

Awards and Honours

  • Lancaster University, Department of Accounting and Finance, Scholarship for Doctoral studies, (2004-2007)
  • Glasgow Caledonian University, Research Studentship, Masters in Research (Business and   Management) (2003-2004)
  • City College/University of Sheffield Principal’s Medal Scholarship to undertake MSc in Banking and Finance (based on outstanding undergraduate performance)

External positions

  • Editorial Board Member: British Accounting Review (2015-present)
  • External Examiner: London School of Economics (2013-present), University of Greenwich (2013-present)
  • Visiting Positions: Spring 2009 Tilburg University, Department of Accountancy, Visiting Researcher INTACCT
  • Professional Memberships : American Accounting Association (AAA), British Accounting Association (BAA), European Accounting Association (EAA)

Vicky’s teaching interests span the areas of management accounting and management control systems. These courses are taught using lectures, case studies and tutorials. She’s fond of interactive approaches to learning which actively and effectively engage students in learning and understanding.

Modules

2016/17