Nieves Carrera

Nieves Carrera is Professor of Accounting and Management Control at IE Business School (IE University). Before joining IE Business School she was a lecturer at the University of Manchester. She holds a degree in Economics from the University of Vigo and obtained her PhD degree at University Carlos III. She teaches courses on Financial Accounting, Financial Reporting and Analysis, Fundamentals of Accounting Research, and Auditing at both undergraduate, graduate, post-graduate, and executive levels. 

Her research interest focuses on the area of auditing, with an emphasis on the audit market and the auditing profession, and on accounting history. Her research has been published in academic journals such as Abacus, Accounting Auditing and Accountability Journal (AAAJ), Accounting and Business Research (ABR), Accounting History (AH), Auditing: A Journal of Practice and Theory (AJPT), European Accounting Review (EAR), Journal of Business Research, Managerial Auditing Journal (MAJ) or Spanish Journal of Finance and Accounting (SJFA). She serves in the Editorial Board of the following journals: AAAJ, ABR, AH, and Journal of Accounting and Public Policy (JAPP) and SJAF.

Academic Background

• CPCL, Harvard University (US), 2006

• PhD in Business Administration and Quantitative Methods, Magna Cum Laude, University Carlos III (Spain), 2003

• BSc in Economics, University of Vigo (Spain), 1996

Academic Experience

• Associate Professor in Accounting, IE Business School, since September 2011

• Lecturer in Accounting, IE Business School, 2005 – 2011

• 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 - 2002

• Visiting researcher at RMIT Melbourne (April-August 2015); Arizona State University (April-July 2002); University of Manchester (Marie Curie Fellowship EU May-August 2001); University of Manchester (September-December 1999)

SELECTED PUBLICATIONS

• Carrera, N., Mareque, M. (2023). “Does gender affect qualifying decisions? Evidence from public sector audits”. Journal of Business Research, Vol. 154

• Murr, P., Carrera, N. (2022). “Institutional logics and risk management practices in government entities: evidence from Saudi Arabia”. Journal of Accounting and Organizational Change, Vol. 18(1): 12 - 32

• Carrera, N., Van Der Kolk, B. (2021). “Auditor ethics: Do experience and gender influence auditors’ moral awareness?”. Managerial Auditing Journal. Vol. 36(3): 463 - 484

Bianchi P., Carrera N., and Trombetta M. (2020). “The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market”. European Accounting Review, Vol. 29 (4): 699 - 721

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

Google Scholar