Diogenis BABOUKARDOS

Professeur Associé

  • Département Comptabilité, Contrôle de gestion & Economie

Domaines de recherche

Accounting

Sustainability and ESG reporting

Integrated reporting and thinking

Climate change reporting

Financial reporting

Audit and Assurance

Biographie

Diogenis is an Associate Professor of Accounting at Audencia Business School. Before joining Audencia, he was a Senior Lecturer (Associate Professor) at Essex Business School, University of Essex where he is currently a visiting research fellow. He is also a research affiliate of the Adam Smith Observatory of Corporate Reporting Practices at the University of Glasgow. He has held teaching and research appointments in France, UK, Sweden and Greece. His research interests lie in the broad field of corporate reporting with a particular focus on issues related to sustainability and climate change reporting. His research has been published in various academic journals (such as Journal of Accounting & Public Policy, the British Accounting Review and the Accounting Forum) and has been funded by professional bodies and regulators (such as the UK Financial Reporting Council, the Association of Chartered Certified Accountants, and the Institute of Chartered Accountants of Scotland). He is the Secretary of the board of the BAFA Financial Accounting Reporting Special Interest Group and editorial board member of the Sustainability Accounting, Management and Policy Journal whilst he serves as reviewer in various journals in the fields of accounting, finance and business studies. He is a member of the European Accounting Association, the British Accounting and Finance Association and a fellow of the Higher Education Academy in the UK. He has a rich professional record with extensive experience in accounting and taxation consultancy positions. His main professional expertise is related to financial reporting, financial management, and tax compliance.

Publications

RIMMEL, G., BABOUKARDOS, D., JONÄLL, K. (2018). Revival of the fittest? – Intellectual capital in Swedish companies. dans Guthrie J., Dumay J., Ricceri F., and Nielsen C. (Eds.), The Routledge Companion to Intellectual Capital (pp. 347-364). New York: Routledge.

2021

BABOUKARDOS, D., GAIA, S., SHE, C. (2021) . Social performance and social media activity in times of pandemic: evidence from COVID-19-related Twitter activity, Corporate Governance: The International Journal of Business in Society, 21 (6), 1271-1289

BABOUKARDOS, D., BEDDEWELA, E., SOOBAROYEN, T. (2021) . Highlighting some ‘blind spots’: Mapping the theoretical underpinnings of sustainability accounting and management research in Emerging and Developing Economies, Sustainability Accounting, Management and Policy Journal, 12 (4), 719-732

ALRASHIDI, R., BABOUKARDOS, D., ARUN, T. (2021) . Audit fees, non-audit fees and access to finance: Evidence from India, Journal of International Accounting, Auditing and Taxation, 43 100397

BABOUKARDOS, D., MANGENA, M., ISHOLA, A. (2021) . Integrated Thinking and sustainability reporting assurance: International evidence, Business Strategy and the Environment, 30 (4), 1580-1597

2018

BABOUKARDOS, D. (2018) . The valuation relevance of environmental performance revisited: The moderating role of environmental provisions, British Accounting Review, 50 (1),

2017

BABOUKARDOS, D. (2017) . Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK, Accounting Forum, 41 (3), 221-233

2016

BABOUKARDOS, D., RIMMEL, G. (2016) . Value relevance of accounting information under an integrated reporting approach: A research note, Journal of Accounting and Public Policy, 35 (4), 437-452

2014

BABOUKARDOS, D., RIMMEL, G. (2014) . Goodwill under IFRS: Relevance and disclosures in an unfavorable environment, Accounting Forum, 38 (1), 1-17

Formation