Ass.-Prof. Dr. Nadine Georgiou
Financial Accounting
Assistant Professor
O.4.35
by arrangement
Dr. Nadine Georgiou joined the Institute of Accounting, Auditing and Taxation in October 2021. She was previously Junior Professor of Accounting & Finance at TU Dortmund University. She holds a doctorate in Accounting from the Free University of Berlin. She worked as a teaching and research assistant at the Free University of Berlin and at the University of Bern and was a visiting researcher at the Deutsche Bundesbank and at the University of Queensland (Australia). She studied business administration at the Catholic University of Eichstätt-Ingolstadt and at the Free University of Bozen-Bolzano. Her research has been financially supported by the German Research Foundation (DFG), the Mercator Research Center Ruhr (MERCUR) and the Förderkreis Accounting & Finance Dortmund e.V.
Dr. Nadine Georgiou is a member of the European Accounting Association (EAA), the American Accounting Association (AAA), the Association of University Professors of Business Administration (VHB) and the Schmalenbach-Gesellschaft für Betriebswirtschaft (SG).
Nadine Georgiou’s research focuses on the impact of the regulatory framework on financial and non-financial disclosure and auditing practices, particularly of European private firms.
Research Interests
- Financial reporting and auditing (i.a. of private firms, SMEs and banks)
- Non-financial reporting and assurance
- Corporate governance, insider trading
- Current issues of digitalization
Publications and Presentations
Selected Publications:
Bigus, J. & Georgiou, N. (forthcoming). Relevance of debt- and tax-related motives for conditional conservatism of limited liability and full-liability firms - Evidence from Europe. Journal of Business Economics
Bigus, J. & Georgiou, N. (forthcoming). How to design auditor liability when judges suffer from hindsight bias. Abacus
Georgiou, N. & Heilmann, M. (2021). Bessere Kommunikation in der Finanzberichterstattung? Eine systematische Auswertung der Reaktionen auf den Entwurf ED/2019/7. Die Wirtschaftsprüfung, Issue 8, 501-509.
Georgiou, N. & Hillebrand, C. (2020). Die Rolle der Rechnungslegung bei KMUs (The Role of Financial Accounting for SMEs). Betriebswirtschaftliche Forschung und Praxis, Issue 1, 40-65.
Georgiou, N. & Maniora, J. (2019). Reform des Deutschen Corporate Governance Kodex 2019 - When the public speaks, does the government commission listen?. Die Wirtschaftsprüfung, Issue 15, 840-851.
Bigus, J., Georgiou, N. & Schorn, P. (2016). Legal Form and Earnings Properties. European Accounting Review, Vol. 25 (3), 515-548.