Dr Ekaete Efretuei
Liverpool Business School
Faculty of Business and Law
Email: E.E.Efretuei@ljmu.ac.uk
Telephone: 0151 231 2013
Dr Ekaete Efretuei joined Liverpool John Moores University as a Senior Lecturer in Accounting in 2022. Prior to this she was in Newcastle University as a Lecturer in Accounting & Finance and Degree Programme Director for BSc Accounting & Finance (London). Ekaete’s academic career started in 2008 at Leeds University as a Post Graduate Researcher (PGR) and teaching associate, where she delivered financial accounting, management accounting and corporate finance modules. Prior to this, she delivered accounting services as a graduate accountant between 2002 and 2008, including working at the tax division of the government’s department of commerce and industry. She joined Keele University in 2014 as a lecturer in accounting. Ekaete led the delivery of financial accounting, management accounting and corporate analysis modules at Keele University. She also led the delivery of the External Research Seminar Series and was the Study Abroad Coordinator. Ekaete has performed many principal roles in her University career. Roles she has served in include, Education Enhancement Lead, Accounting and Finance Board of Studies and Board of Examiners Representative, Admissions Selector, EQUIS/AACSB Panel Member, Professional, Statutory and Regulatory Bodies (PSRBs) Degree Programme Accreditations Coordinator. She also served in the steering committee of Newcastle University Race Equality Network (NU-REN) and worked on feedback to the University management team as a delegate of the Inclusive Futures Leadership program.
In 2021, Ekaete was awarded Senior Fellowship of the Higher Education Academy in recognition of her outstanding contributions to higher education. In 2023, she was appointed the Chair of the European Accounting Association Diversity and Equity Committee in recognition of her contributions and commitment to diversity equity and inclusion in the accounting association. Ekaete is a qualified accountant and a member of the Association of Chartered Certified Accountants (ACCA). She holds a PhD in Accounting & Finance from the University of Leeds, an MA in Accounting & Finance and a BSc in Accounting. She is also a member of several strategic research committees/units including the European Accounting Association (EAA) Virtual Activities Committee, the EAA Academic Empathy Dialogue Organising Committee and the Strategic and Emerging Technology Section of the American Accounting Association, nominations committee.
Degrees
University of Leeds, United Kingdom, PhD, Accounting and Finance
University of Leeds, United Kingdom, MA, Accounting and Finance
University of Calabar, Nigeria, BSc. Accounting
Certifications
University of Leeds, United Kingdom, Perl Programming and CGI Scripting
Academic appointments
Senior Lecturer in Accounting, Accounting and Finance, Liverpool John Moores University, 2022 - present
Lecturer in Accounting and Finance, Accounting and Finance, Newcastle University, 2016 - 2022
Lecturer in Accounting, Accounting, Keele University, 2014 - 2016
Postgraduate training
Post Graduate Certificate in Higher Education, United Kingdom, Keele University, 2014 - 2015
Journal article
Efretuei E, Hussainey K. 2022. The fog index in accounting research: contributions and challenges Journal of Applied Accounting Research, DOI Author Url Publisher Url Public Url
Efretuei E, Usoro A, Koutra C. 2021. Complex information and accounting standards: Evidence from UK narrative reporting South African Journal of Accounting Research, :1-24 DOI Publisher Url Public Url
Efretuei E. 2020. Year and Industry-Level Accounting Narrative Analysis: Readability and Tone Variation Journal of Emerging Technologies in Accounting, 18 :53-76 DOI Publisher Url Public Url
Efretuei E. International Financial Reporting Standards and Sales Manipulation in Failed Firms Financial Reporting Journal, DOI
Chapters
Efretuei E. 2022. Financial and Narrative Reporting in EU Company and Securities Law Fleet S, Gerner-Beuer C. Gore-Browne on EU Company Law Jordan Publishing
Dataset
Efretuei E. 2020. Readability and Tone of UK Annual Report Data DOI Publisher Url
Internet publication
Efretuei E. 2019. Revisiting IFRS Consequences: Evidence from Wider Corporate Reporting Publisher Url
Thesis/Dissertation
Efretuei E. 2013. Narrative disclosures in corporate annual reports: a syntactical complexity perspective Keasey K, Hillier D, Clacher I.
preprint
Efretuei E, Rao-Nicholson R, Mao D. Disclosure Attributes, IFRS and Business Acquisitions: Evidence from Emerging- Market Multinationals’ Cross-Border Acquisitions DOI Publisher Url
Efretuei E. Year and Industry-level Accounting Narrative Analysis: Readability and Tone Variation DOI Publisher Url
Efretuei E. The Knowledge Production Process and Annual Report Readability Research: A Critical Synthesis DOI Publisher Url
Efretuei E. Revisiting IFRS Consequences: Evidence from Wider Corporate Reporting DOI Publisher Url
Efretuei E. International Accounting and Earnings Quality in Ex-post Failed Firms DOI Publisher Url
Efretuei E, Usoro A, Koutra C. Complex Information and Accounting Standards: Evidence from UK Narratives DOI Publisher Url
Conference presentation:
IFRS Consequences on the Clarity and Conciseness of Financial Narrative Disclosures, 2024 Joint Midyear Meeting of the AIS and SET Sections, Atlanta, Oral presentation. 2024
Disclosure Attributes and IFRS: Evidence from Emerging Markets Multinational Cross-Border Acquisition, 2023 Joint Midyear Meeting of the AIS, SET and International Sections, Oral presentation. 2023
External committees:
Diversity Equity and Inclusion Committee, European Accounting Association, Chair. 2023
Virtual Activities Committee, European Accounting Association, Member. 2020
Award:
Best Paper Award, South African Journal of Accounting Research. 2023
Internationalisation Award, Newcastle University. 2020
Fellowships:
FCCA, Association of Chartered Certified Accountants, https://www.accaglobal.com/gb/en.html. 2018
Senior Fellow of the Higher Education Academy, Higher Education Academy, https://www.advance-he.ac.uk/.
External collaboration:
Newcastle University London, Chartered Institute of Management Accounting. 2016
Membership of professional bodies:
Fellow, Higher Education Academy, https://www.advance-he.ac.uk/. 2015
ACCA, Association of Chartered Certified Accountants, https://www.accaglobal.com/gb/en.html. 2013
Teaching qualification:
Postgraduate Certificate Teaching and Learning in Higher Education. 2015
Research Grants Awarded:
Arts and Humanities Research Council and National Maritime Museum, Exchange: Community Led Collections Research, Grant value (£): 450,000.
University of Leeds, Syntactical Complexity in Annual Reports, Grant value (£): 4,200.
Industrial connections:
Institute of Management Accountants, Diversifying Accounting Talent in Europe: A Critical Imperative to Achieve Transformational Outcomes.