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Rucsandra Moldovan, PhD

Thesis supervisor Seeking students

  • Associate Professor, Accountancy

Thesis supervision details

Supervised program: Business Administration (PhD)

Contact information

Email:

rucsandra.moldovan@concordia.ca

CV:

View Rucsandra Moldovan's CV

Biography

Research and Teaching Interests

My research focuses on how corporations communicate with information intermediaries, investors, and other participants in the capital markets. I am primarily interested in conducting research that provides evidence for accounting standard setting and financial regulations.

In line with my research, I teach financial reporting and corporate disclosure topics at undergraduate and PhD level.

Areas of Expertise

Corporate Disclosure; Investor Relations; Information Intermediaries; Specific accounting standards (segment reporting, intangibles, leases, revenue recognition); Labor market in accounting

Education

PhD in Business Administration (Accounting and Auditing) at ESSEC Business School, France
Advanced Master's Degree in Business Administration Research at ESSEC Business School, France
Master's Degree in Management Accounting, Auditing and Control at Babes-Bolyai University, Romania
Bachelor's Degree in Accounting and Information Systems at Babes-Bolyai University, Romania

Graduate Student Supervision

I am interested in supervising PhD students on topics related to financial or non-financial reporting and disclosures by public or private firms.

Publications

Publications

Cybersecurity Risks and Incidents Disclosure: A Literature Review, with Farzaneh Amani and Michel Magnan. Accounting Perspectives, 2025, forthcoming.

Labor Costs of Implementing New Accounting Standards, with Zhongwei Huang, Luminita Enache and Anup Srivastava. Accounting Horizons, 2025, Volume 39 Issue 1 Pages 113-120.

Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures, with Luminita Enache and Paul A. Griffin. European Accounting Review, 2025, Volume 34 Issue 1 Pages 57-88.
  • Financing from SSHRC Insight Grant, 2021-2024

Accounting for Intangible Assets—Insights from Meta-Analysis of R&D Research, with Anne Jeny. Journal of Accounting Literature, 2022, Volume 44 Issue 1 Pages 40-71.

Wall Street Analysts as Investor Relations Officers, with Ole-Kristian Hope and Zhongwei Huang. Journal of Corporate Finance, 2021, Volume 67 Pages 1-20.

Convergence in Motion: A Review of the Fair Value Level's Relevance, with Michel Magnan, Andrei Filip, Anne Jeny, Ahmad Hammami, and Zhongwei Huang. Accounting in Europe, 2021, Volume 18 Issue 3 Pages 275-294.


The Effects of MiFID II on Sell-side Analysts, Buy-side Analysts, and Firms, with Bingxu Fang, Ole-Kristian Hope, and Zhongwei Huang. Review of Accounting Studies, 2020, Volume 25 Issue 3 Pages 855-902.

Salary Perception and Career Prospects in Audit Firms, with Ahmad Hammami and Elisabeth Peltier. Managerial Auditing Journal, 2020, Volume 35 Issue 6 Pages 759-793.
  • Financing from the CAAA Research Grant Program, 2020

Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level, with Paul André and Andrei Filip. Journal of International Accounting Research, 2019, Volume 18 Issue 3 Pages 1-38.
  • JIAR 2019 Best Paper Award


Post-implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards, Accounting in Europe, 2014, Volume 11 Issue 1 Pages 113-137.

Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes, with R. Barker, E. Barone, J. Birt, A. Gaeremynck, A. Mcgeachin, J. Marton. Accounting in Europe, 2013, Volume 10 Issue 1 Pages 1-26. 

Working Papers

Treading Lightly: A Model for Audit Firm Expansion into New Audit Spaces, with Erica Pimentel, Melissa Fortin, Luminita Enache, and Zhongwei Huang, 2024

Do Mutual Fund Managers Care About Proposed Accounting Standard Changes? with Luminita Enache, Paul A. Griffin, and Zhongwei Huang, 2023

Research Grants

SSHRC Insight Grant (PI), 2022-2024
Project: "Do mutual fund managers care about accounting standard changes?"

SSHRC Insight Grant (co-applicant), 2021-2024
Project: "The Effect of the New Lease Standard (ASC 842) Future Adoption on Firm Communication Strategy"

Luc Beauregard Centre of Excellence in Communications Research, 2020-2022
Project: "Cybersecurity Events, Corporate Disclosure and Financial Markets"

CAAA Research Grant Program, 2020-2022
Project: "The Interplay between Pay Satisfaction and Career Prospects in Audit Firms"

FRQ-SC New Researcher Grant, 2017-2021
Project: "Silent Changes in Financial Disclosure: The Case of Segment Reporting"

IASB Post-Implementation Review Research Grant, 2017
Project: "Literature Review on IFRS 13 Fair Value Measurement"
Completed report and executive summary 

Teaching

Courses

John Molson School of Business
Undergraduate level:
ACCO 400 Accounting in Society
ACCO 310 Financial Reporting I

PhD level:
ADMI 860 Financial Reporting & Disclosure

ESSEC Business School, France
Financial Accounting and Reporting (CPTC 31125)
Introduction to Financial Accounting

Teaching Materials

Financial Analysis in Banking: The Challenge of Segment Reporting. With Long T. Bui (PhD student) and Michel Magnan. Accounting Perspectives, 2021, Volume 20 Issue 3 Pages 389-401. Case study for senior undergraduate or executive education.

Digitizing Luxury – Growth, Profitability, and FinancialFlexibility at YOOX. With Thomas Jeanjean. 2015. Case study for graduate level.

Service

Associate Editor

Accounting Forum, since 2024

Editorial Board

The International Journal of Accounting (TIJA), 2021-2023
Accounting Forum, since 2019
Accounting in Europe, since 2019
John Molson Perspectives, since 2024

Social Media

Social Media Editor for Accounting Forum, July 2020-October 2021
Social media team for the EAA Accounting Research Center, Dec 2018-May 2021

Resources

Segment reporting research

Took 126 milliseconds
 
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