Dr Omiros Georgiou

Dr Omiros Georgiou

The Department of Accounting
Associate Professor in Accounting

Contact details

Address
Department of Accounting
Birmingham Business School
University of Birmingham
Edgbaston
Birmingham
B15 2TT

Omiros’ research focuses on the social and political aspects of financial accounting regulation. His current and future research is organised around the following three key themes:

1. How accounting information is used by investment professionals.

2. How accounting standards are developed, including the influence of ideology and law.

3. How accounting works to financialise business and society.

Teaching

  • Widening Accounting Horizons
  • Extended essays in Accounting and Finance

Publications

Recent publications

Article

Georgiou, O 2024, 'The politics of prudence in accounting standards', Accounting, Organizations and Society, vol. 113, 101571. https://doi.org/10.1016/j.aos.2024.101571

Durocher, S & Georgiou, O 2022, 'Framing accounting for goodwill: intractable controversies between users and standard setters', Critical Perspectives on Accounting, vol. 89, 102357. https://doi.org/10.1016/j.cpa.2021.102357

Georgiou, O, Mantzari, E & Mundy, J 2021, 'Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts', Accounting and Business Research, vol. 51, no. 4, pp. 307-346. https://doi.org/10.1080/00014788.2020.1814687

Mantzari, E & Georgiou, O 2019, 'Ideological hegemony and consent to IFRS: insights from practitioners in Greece', Critical Perspectives on Accounting, vol. 59, pp. 70-93. https://doi.org/10.1016/j.cpa.2018.06.003

Georgiou, O 2018, 'The worth of fair value accounting: dissonance between users and standard setters', Contemporary Accounting Research, vol. 35, no. 3, pp. 1297-1331. https://doi.org/10.1111/1911-3846.12342

Georgiou, O & Jack, L 2011, 'In pursuit of legitimacy: a history behind fair value accounting', The British Accounting Review, vol. 43, no. 4, pp. 311-323. https://doi.org/10.1016/j.bar.2011.08.001

Book/Film/Article review

Georgiou, O & Dewing, I 2014, 'IAN DENNIS, The Nature of Accounting Regulation (New York, NY: Routledge, 2014, ISBN 978-0-415-89195-0, pp. 135).', The Accounting Review, vol. 89, no. 6, pp. 2331-2334. https://doi.org/10.2308/accr-10404

Commissioned report

Aresu, S, Gaia, S, Georgiou, O, Melis, A & Rombi, L 2024, The future of financial reporting: Private companies' and SMEs' reporting - future trends and challenges. Association of Chartered Certified Accountants. <https://www.accaglobal.com/content/dam/ACCA_Global/Technical/FARSIG/PI-FARSIG-2024.pdf >

Aresu, S, Chaidali, P, Gaia, S, Georgiou, O, Jones, M, Melis, A & Rombi, L 2023, The future of financial reporting: The current debate on intangible assets. Where are we heading? Association of Chartered Certified Accountants. <https://www.accaglobal.com/content/dam/ACCA_Global/Technical/FARSIG/PI-FARSIG-2023.pdf>

Aresu, S, Chaidali, P, Gaia, S, Georgiou, O, Jones, M, Melis, A & Rombi, L 2022, The future of financial reporting 2022: the development of global sustainability standards and their impact on corporate reporting. Association of Chartered Certified Accountants, London. <https://www.accaglobal.com/content/dam/ACCA_Global/Technical/FARSIG/PI-FARSIG-2022%20v2.pdf>

Aresu, S, Chaidali, P, Gaia, S, Georgiou, O, Jones, M, Melis, A & Rombi, L 2021, The future of financial reporting: narrative, non-financial reporting, and the impact of Brexit and the coronavirus. Association of Chartered Certified Accountants. <https://www.accaglobal.com/content/dam/ACCA_Global/Technical/FARSIG/PI-FARSIG-2021%20v2.pdf>

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