Professor Gilad Livne

Profile

Roles

• Head of Department of Accounting and Financial Management
• Professor of Accounting

Biography: Gilad Livne is a professor of accounting at the School of Business and Management at Queen Mary University of London. Previously Gilad served on the accounting faculty of the London Business School, Bayes Business School, University of Exeter Business School and University of Bristol Business School. He received his PhD in accounting at the University of California at Berkeley in 1996. Gilad is a CPA (Certified Public Accountant, Israel) and worked several years as a senior auditor in Israel, after completing his BA in accounting and economics at Tel Aviv University.

Gilad‘s teaching involves financial statement analysis, international accounting as well as introductory and advanced financial accounting courses. Gilad has taught Undergraduate, MBA, Executive MBA, Sloan and MSc programmes. In addition to his normal teaching duties Gilad has also been teaching at the HEC (Paris), New Economic School (Moscow), Lancaster University, University of Lausanne (Switzerland), Oulu University (Finland) and on various company-specific programmes.  Gilad has also conducted consulting activities on corporate disclosure issues. He has served as a commentator on accounting subjects on TV (BBC Breakfast, BBC 24 Sky News) as well as on various radio programmes.

Gilad’s research looks into auditor independence, international accounting, fair value accounting, and compensation. Gilad currently serves on a number of editorial boards of accounting journals. His research has been published in several journals including Accounting and Business Research, European Accounting Review, Journal of Banking and finance, Journal of Business Finance and Accounting, Journal of Corporate Finance, The Accounting Review, and Review of Accounting Studies.

Gilad is also a co-author of Applying IFRS Standards,” 4^th Edition, Wiley, 2016 and co-editor of Routledge Companion to Fair Value and Financial Accounting, 2^nd Edition, 2018.

Research

Research Interests:

Gilad research interests include auditor independence, auditing, audit committees, international accounting, fair value accounting, intangible, and compensation. Gilad is interested in supervising PhD students in these areas.

Publications

Books

• Routledge Companion to Fair Value and Financial Accounting, 2^nd Edition, 2018, co-edited with Garen Markarian. See: https://www.routledge.com/The-Routledge-Companion-to-Fair-Value-in-Accounting/Livne-Markarian/p/book/9781138656505
• “Applying IFRS Standards,” 4^th Edition, Wiley, 2016. See: http://eu.wiley.com/WileyCDA/WileyTitle/productCd-1119159229.html

Peer-reviewed articles

• “Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality and Meetings,” 2024, co-authored with Maria Tsipouridou and Anthony Wood, The Accounting Review (ABS 4*, ABDC A*) https://publications.aaahq.org/accounting-review/article/doi/10.2308/TAR-2020-0441/12073/Do-Audit-Committees-and-Auditors-Coordinate-Effort
• “Integrating Contemporary Accounting and International Business Research: Progress so far and Opportunities for the Future,” 2024, co-authored with Salvador Carmona, Igor Filatotchev, and Jan Fisch, Accounting and Business Research (ABS 3, ABDC A) https://www.tandfonline.com/doi/full/10.1080/00014788.2023.2271295
• “Does Tax Avoidance Increase or Decrease When Tax Enforcement is Stronger? Evidence using CSR Heterogeneity Perspective,” 2022, co-authored with Ester Chen and Ilanit Gavious, International Review of Financial Analysis, 84, 102325 (ABS 3, ABDC A) https://www.sciencedirect.com/science/article/abs/pii/S1057521922002769
• “Pay Regulation – Is More Better?,” 2021, co-authored with Jenny Chu and Aditi Gupta, Accounting and Business Research, 51(1), pp. 1-35 (ABS 3, ABDC A) https://www.tandfonline.com/doi/full/10.1080/00014788.2020.1815515
• “Empirical Evidence on Audit Quality Under Dual Mandatory Auditor Rotation Rule,” 2021, co-authored with Joanne Horton and Angela Pettinicchio, European Accounting Review 30(1), pp. 1-29 (ABS 3, ABDC A*) https://www.tandfonline.com/doi/full/10.1080/09638180.2020.1747513
• “Earnings Management in Foreign IPOs in the U.S.: The Role of Home Country Institutions,” 2020, co-authored with Igor Filatotchev, and Jonathan Jona, European Accounting Review, 29(2), pp. 307-335 (ABS 3, ABDC A*) https://www.tandfonline.com/doi/full/10.1080/09638180.2019.1620113
• “Earnings Performance Measures and CEO Turnover: Street versus GAAP Earnings,” 2019, co-authored with Henry Jarva and Juha-Pekka Kallunki, Journal of Corporate Finance, 56, pp. 249-266 (ABS 4, ABDC A*) https://www.sciencedirect.com/science/article/abs/pii/S092911991830169X
• “Abnormal Fees and Timely Loss Recognition – A Long-term Perspective,” 2019, co-authored with Eli Amir and Yanling Guan, Auditing: Journal of Practice and Theory, 38(3), pp. 1-22 (ABS 3, ABDC A*) https://publications.aaahq.org/ajpt/article/38/3/1/6061/Abnormal-Fees-and-Timely-Loss-Recognition-A-Long
• “Investment Horizon, Risk, and Compensation in the Banking Industry,” 2013, co-authored with Garen Markarian and Maxim Mironov, Journal of Banking and Finance, 37(9), pp. 3669-3680 (ABS 3, ABDC A*) https://www.sciencedirect.com/science/article/abs/pii/S0378426613002409
• “Bankers’ Compensation and Fair Value Accounting,” 2011, co-authored with Garen Markarian and Alistair Milne, Journal of Corporate Finance, 17(4), pp. 1095-1115 (ABS 4, ABDC A*) https://www.sciencedirect.com/science/article/abs/pii/S0929119911000514
• “Do Customer Acquisition Cost and Customer Retention Matter in the Wireless Industry?” 2011, co-authored with Eli Talmor and Ana Simpson, Journal of Business Finance and Accounting, 38 (3/4), pp. 334-363 (ABS 3, ABDC A*) https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2010.02229.x
• “Auditor Independence, Bond Rating and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt,” 2010, co-authored with Eli Amir and Yanling Guan, European Accounting Review, 19 (4), pp. 633-664 (ABS 3, ABDC A*) https://www.tandfonline.com/doi/abs/10.1080/09638180903503986
• “An Empirical Investigation of the True and Fair Override in the UK,” 2009, co-authored with Maureen McNichols, Journal of Business Finance and Accounting, 36 (1/2), pp. 1-30 (ABS 3, ABDC A*) https://onlinelibrary.wiley.com/doi/full/10.1111/j.1468-5957.2008.02112.x
• “Discussion of Divergence of Opinion and Post Acquisition Performance,” 2007, Journal of Business Finance and Accounting 34 (3/4), pp. 461-466 (ABS 3, ABDC A*) https://onlinelibrary.wiley.com/doi/10.1111/j.1468-5957.2007.02047.x
• “The Relative Association of R&D and Capital Expenditures with Subsequent Earnings Variability,” 2007, co-authored with Eli Amir and Yanling Guan, Journal of Business Finance and Accounting 34 (1/2), pp. 222-246 (ABS 3, ABDC A*) https://onlinelibrary.wiley.com/doi/10.1111/j.1468-5957.2006.00651.x
• “Accounting, Valuation and Duration of Football Player Contracts,” 2005, co-authored with Eli Amir. Journal of Business Finance and Accounting 32 (3/4), pp. 549-586 (ABS 3, ABDC A*) https://onlinelibrary.wiley.com/doi/abs/10.1111/j.0306-686X.2005.00604.x
• “Information Asymmetry, Investment Horizons and the Dual Role of Public Announcements,” 2000, Review of Accounting Studies 5 (2), pp.127-154 (ABS 4, ABDC A*) https://link.springer.com/article/10.1023/A:1009600707097

Book chapters

• “Fair value accounting and executive compensation,” 2018, in Routledge Companion to Fair Value and Financial Accounting, 2^nd Edition, co-authored with Garen Markarian

• “Accounting for Human Capital,” 2014, Volume 1 Accounting, pp. 9-12 (edited by Colin Clubb and Shahed Imam), Wiley Encyclopedia of Management 3rd edition, Cary L. Cooper, Editor-in-Chief, Wiley (Chichester); Available online at: http://onlinelibrary.wiley.com/book/10.1002/9781118785317

• “Threats to Auditor Independence and Possible Remedies,” 2012, Effective Auditing for Corporates, pp. 41-56, Bloomsbury Publishing

Professional publications

• “The Big Debate on Auditing,” 2017 (February), economia, ICAEW http://economia.icaew.com/en/opinion/february-2017/the-big-debate-on-audit
• “The Accounting Statements of Global Financial Institutions and the Recent Crisis,” 2010, with Brandon Davies and Alistair Milne, ACCA Discussion Paper, February
• “Liquidity Measures Will Help Restore Bank Capital,” 2008, with Alistair Milne,
  http://blogs.ft.com/wolfforum/2008/09/liquidity-measures-will-help-restore-bank-capital/ and http://www.rgemonitor.com/globalmacro-monitor/author_name/gilad3/Gilad-Livne-and-Alistair-Milne

Supervision

Current 

•  Qiang Ai (From 2018) 

Completed (and first appointment) 

• Dr Xiao Chen – Industry (2022) 
• Dr Itay Sharony - Tel Aviv University (2021)  
• Dr Jonathan Jona – University of Melbourne (2014) 
• Dr Sarayut Rueangsuwan – Kasetsart University (2017) 
• Dr Angela Pettinicchio – Bocconi (2010) 
• Dr Elisa Cavezalli – University of Venice (2010)  

Gilad research interests include auditor independence, auditing, audit committees, international accounting, fair value accounting, intangible, and compensation. Gilad is interested in supervising PhD students in these areas.