Dr Omiros Georgiou

Dr Omiros Georgiou

The Department of Accounting
Associate Professor in Accounting

Contact details

Email
o.georgiou@bham.ac.uk
View my research portal
Address
Department of Accounting
Birmingham Business School
University of Birmingham
Edgbaston
Birmingham
B15 2TT

Omiros joined the University of Birmingham as an Associate Professor in Accounting in 2021 and is the Research Lead for the Department of Accounting. He has been a full-time researcher and educator since 2010, having previously worked at the University of East Anglia, the London School of Economics, and the University of Manchester. Omiros holds a PhD in Accounting from the University of Essex.

Teaching

  • Widening Accounting Horizons
  • Extended essays in Accounting and Finance
  • Advanced Financial Accounting Practice and Theory
  • MSc dissertations in Accounting and Finance

Research

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:How accounting information is used by investment professionals.

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.

External Research Funding:

2015, Institute of Chartered Accountants of Scotland (ICAS), £10,000 for the project 'What do we know about the true and fair view?' 

2018-2021, Social Sciences and Humanities Research Council of Canada (SSHRC), $98,502 for the project 'A stakeholder perspectives on comprehensive income accounting information'.

Omiros serves on the Editorial Board of:

  • Accounting and Business Research
  • Accounting Forum
  • Critical Perspectives on Accounting

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, Chaidali, P, Gaia, S, Georgiou, O, Melis, A, Rombi, L & Stadler, C 2025, The future of financial reporting 2025: Emerging technology and corporate reporting. Association of Chartered Certified Accountants. <https://www.accaglobal.com/content/dam/ACCA_Global/Technical/FARSIG/PI-FARSIG-2025.pdf>

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>

View all publications in research portal