University of Exeter Business School

Professor Vicky Kiosse

Professor Vicky Kiosse

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

 P.Kiosse@exeter.ac.uk

 6680

 +44 (0) 1392 726680

 Streatham Court 1.14

 

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

Overview

Vicky Kiosse is an Associate Professor of Accounting and Director of Doctoral students in Accounting and joined the Business School in 2012. 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 capital market-based research, financial accounting and reporting, accounting standard-setting, pensions, non-GAAP reporting, disclosures and corporate responsibility. Her research has been published in top tier international journals and has received media attention. Vicky has presented her research at prestigious international conferences and seminars. She was also 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. Vicky teaches management accounting and management control systems and she supervises doctoral, Master's and undergraduate dissertations. She has received teaching awards and commendations reflecting her commitment to teaching excellence and to supporting students. Vicky is an editorial board member of British Accounting Review and the Accounting Forum and an ad hoc reviewer for several international journals. Vicky also serves as a member of the Scientific Committee of the European Accounting Association annual congress.

Qualifications

BA (Hons), MSc, MA, PhD

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Research

Research interests

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

My research on pensions has received media attention: FT Adviser, Professional Pensions and Pensions Age.

Doctoral students

  • Yina Liang (with Monika Tarsalewska), completed successfully 
  • Li Zezeng (with Mark Billings), completed successfully
  • Tony Vu (with Mark Billings), completed sucessfully
  • Evisa Mitrou (with Mari Paananen), completed successfully
  • Meng He (with Steve Young),  completed successfully
  • Justin Chircop (with Ken Peasnell), completed successfully
  • Fani Kalogirou (with Peter Pope), completed successfully

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 influence of managers and rogue analysts in defining firm performance.
 
Pensions
Research on pensions examines the role of managerial incentives on pension provision decisions, corporate governance issues and balance sheet volatility.
 
Corporate Social Responsibility
Research on corporate social responsibility analyses selected corporate social responsibility programs adopted by Aviva plc. by drawing on different rationales as well as the ideas of first and second order contracting.
 

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Publications

Journal articles

Horton J, Kiosse PV, Koumenta M, Mitrou E (In Press). The role of CEOs in the sustainability of defined benefit pension plans. Human Resource Management Journal Abstract.
Brigham M, Kiosse PV, Otley D (2023). A structured framework to understand CSR decision-making: a case study of multiple rationales. European Management Journal, 41(3), 345-353.
Kalogirou F, Kiosse PV, Pope P (2020). Pension deficits and corporate financial policy: Does accounting transparency matter?. The European Accounting Review, NA, NA-NA. Abstract.
Barthelme C, Kiosse PV, Sellhorn T (2018). The Impact of Accounting Standards on Pension Investment Decisions ‡. European Accounting Review, 28(1), 1-33. Abstract.
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, 32(2), 209-240. Abstract.
Chircop J, Kiosse PV (2015). Why did preparers lobby to the IASB's pension accounting proposals?. Accounting Forum, 39(4), 268-280. Abstract.
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.

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External Engagement and Impact

Awards and Honours

  • External Examiner: Imperial College London, MBA Suite of programme, 2016-2020.
  • External Examiner: Cardiff University, MSc Accounting and Finance, 2016-2020.
  • External Examiner: London School of Economics, MSc Accounting and Finance, 2013-2017.
  • External Examiner: University of Greenwich, Accounting and Finance programmes, 2013-2017.
  • 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)
  • Editorial Board Member: Accounting Forum (2018-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)

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Teaching

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. Vicky has received teaching awards and commendations for her commitment to teaching excellence and to supporting students.

Modules

2023/24


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