Faculty | IE Business School

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Professor Nieves Carrera focuses on the world of auditing, analysing the profession from different perspectives. Her thesis, which received the Extraordinary Doctorate Award, comprised a study of the auditing market in Spain, which is far less autonomous than its Anglo Saxon counterparts. In her own words: “The practices of large auditing firms, although they use similar methods on a global level, reflect the cultural differences of each country”. Professor Carrera now wishes to extend her area of specialisation to forensic accounting, a branch that investigates financial statements in depth and which is gaining increasing recognition in the light of recent financial scandals.

Professor Carrera holds a degree in Economics and a PhD in Business Administration and Quantitative Methods from University Carlos III. She was a lecturer at Manchester University before she joined IE Business School in 2005.

She has authored numerous research articles on the role of women in the auditing profession, on the rotation policy of auditing firms and on the structure of the audit market.


Academic Background

  • PhD in Business Administration and Quantitative Methods, Magna Cum Laude, University Carlos III Madrid (Spain)
  • BSc in Economics, University of Vigo (Spain)


Academic and research experience

  • Lecturer in Accounting, Instituto de Empresa, since September 2005
  • Lecturer in Accounting, Manchester Business School (Manchester School of Accounting and Finance). The University of Manchester, 2003-2005
  • Teaching Assistant, Universidad Carlos III Madrid, 1997-2003
  • Visiting professor at Arizona State University (April-July 2002); University of Manchester (Marie Curie Fellowship EU May-August 2001); University of Manchester (September-December 1999)
  • She has authored the following articles:  “Gender, the state and the audit profession: evidence from Spain” (European Accounting Review); “Concentración en el mercado de auditoría en España: Análisis empírico del periodo 1990-2000” (Revista Española de Financiación y Contabilidad); “Modelo de determinación de honorarios de auditoría: Revisión de la literatura Internacional” (in Líneas Actuales de Investigación en Auditoría, Editorial Fuincoa, 2005)

Latest publications

  • Educational Reforms Set Professional Value: The Spanish Audit Profession (1950-1988)

    Carmona, S., Carrera, M. Abacus. A Journal of Accounting, Finance and Business Studies (In Press)., 2011
  • Creative Accounting and Financial Scandals in Spain

    Carrera, M. In Jones,M. (Eds). Creative Accounting, Fraud and International Scandals. London: John Wiley & Sons, 2010
  • Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain

    Carrera, M., Gómez, N., Ruiz, E. Auditing: A Journal of Practice & Theory, Vol. 28(1): 113-136, 2009