Natalia Kochetova, PhD, FCPA, FCMA is a Professor of Accounting and Auditing at Sobey School of Business, Saint Mary’s University. Natalia holds a Ph.D. in Accounting from Georgia State University (2002), and a B.Sc. in Accounting from the University of South Alabama (1996). Natalia qualified as a Canadian CMA via an Executive Program in Ontario in 2005; she was awarded an honorable “Fellow” designation in 2014. Natalia has served on the Boards of Directors of the Chartered Professional Accountants (CPA) Nova Scotia, CPA Atlantic School of Business, Canadian Academic Accounting Association, Alliance Française-Halifax, and on the Board of Governors of Saint Mary’s University. She is a past Academic Director of the PhD Business Administration (Accounting, Finance, Management) Programme. Dr. Kochetova’s research focuses on judgment and decision-making processes and outcomes by external auditors, CFOs, internal auditors and management, thus bearing both scholarly and applied implications. Together with her co-authors, she received multiple research grants from the Social Science and Humanities Research Council of Canada and from the Canadian Academic Accounting Association. Her research has been published in Auditing: A Journal of Practice & Theory; Accounting, Organizations and Society; Behavioral Research in Accounting; British Accounting Review; International Journal of Auditing; Contemporary Accounting Research; and The Accounting Review. She is currently serving as Associate Editor of International Journal of Auditing. Dr. Kochetova mentors PhD students interested in behavioural and qualitative research in auditing and accounting for sustainability.
Athanasakou Vasiliki, Abdlmutaleb Boshanna, Natalia Kochetova, Georgios Voulgaris, 2023, Strategy and business model disclosures in annual reports: The role of legal regime, The British Accounting Review Review, 101190. https://doi.org/10.1016/j.bar.2023.101190