Fani Kalogirou

Fani Kalogirou

Career Development Fellow in Accounting


Saïd Business School
University of Oxford
Park End Street


Fani has expertise in financial accounting.

Her research examines the role of accounting in mitigating agency costs and information asymmetry between companies and external capital providers, but also within multinational business groups. She is also interested in the relation between characteristics of the labour market and firms’ earnings management practices, the reaction of unlisted firms to the pressure imposed to them by public credit ratings, and the effect of the market for corporate control on firms’ accounting practices.

Fani holds a PhD in Accounting and Finance from Lancaster University. During her doctoral studies she participated as an early stage researcher at the INTACCT research project, studying the effects of the worldwide adoption of International Financial Reporting Standards (IFRS). Before joining Saïd Business School, Fani held positions at the KPMG Financial Reporting Centre in ESSEC Business School and at the University of Exeter Business School. She has also worked for a number of years as a Chartered Accountant.


  • Financial disclosures and capital markets
  • International accounting
  • Financial statement analysis


Fani’s research focuses on the role of accounting regulation and disclosure in improving the effectiveness of capital markets.

Her current research interests include, but are not restricted to, the development of international accounting standards, the analysis of financial statements, and the impact of accounting information on firms’ investment practices and access to capital. All her projects aim to enhance our understanding of the role of accounting in mitigating market frictions, and in the process inform practitioners and accounting regulators about these issues.


Fani is a fellow of the HE Academy and has 10 years of teaching experience on a variety of topics, degree levels, and academic institutions. As a teacher, she is a strong advocate of a student-focused learning where the lecturer is a facilitator and a guide to independent academic development and learning. She strives to create an atmosphere of engagement and enthusiasm in her classes, making the experience rewarding for her students as well as for herself.

Fani teaches on the Oxford BA in Economics and Management.