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Nieves Carrera


Nieves Carrera


Accounting & Management Control

Associate Professor, Accounting & Management Control

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 is also interested in 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

• CPCL, Harvard University

• 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, IE Business School, 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)

Latest Publications

Bianchi P., Carrera N., Trombetta M. (2019). “The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market”. Forthcoming in European Accounting Review

• Carrera, N., Sohail, T. & Carmona, S. (2017). “Audit committees’ social capital and financial reporting quality”. Accounting and Business Research, Vol. 47(6):633-672

Barskeville, R., Carrera, N., Parker, L., Gomes, D. & Lai, A. (2017). “Accounting historians engaging with scholars inside and outside accounting: Issues, opportunities and obstacles”. Accounting History, Vol. 22(4): 403-424

Carrera, N. (2017). “What do we know about accounting in family firms?” Journal of Evolutionary Studies in Business, Vol. 2(2): 97-159