Image of Dr Ekaete Efretuei

Dr Ekaete Efretuei

Liverpool Business School

Faculty of Business and Law

Dr Ekaete Efretuei joined Liverpool John Moores University as a Senior Lecturer in Accounting in 2022. Prior to this she was in Newcastle University as a Lecturer in Accounting & Finance and Degree Programme Director for BSc Accounting & Finance (London). Ekaete’s academic career started in 2008 at Leeds University as a Post Graduate Researcher (PGR) and teaching associate, where she delivered financial accounting, management accounting and corporate finance modules. Prior to this, she delivered accounting services as a graduate accountant between 2002 and 2008, including working at the tax division of the government’s department of commerce and industry. She joined Keele University in 2014 as a lecturer in accounting. Ekaete led the delivery of financial accounting, management accounting and corporate analysis modules at Keele University. She also led the delivery of the External Research Seminar Series and was the Study Abroad Coordinator. Ekaete has performed many principal roles in her University career. Roles she has served in include, Education Enhancement Lead, Accounting and Finance Board of Studies and Board of Examiners Representative, Admissions Selector, EQUIS/AACSB Panel Member, Professional, Statutory and Regulatory Bodies (PSRBs) Degree Programme Accreditations Coordinator. She also served in the steering committee of Newcastle University Race Equality Network (NU-REN) and worked on feedback to the University management team as a delegate of the Inclusive Futures Leadership program.

In 2021, Ekaete was awarded Senior Fellowship of the Higher Education Academy in recognition of her outstanding contributions to higher education. In 2023, she was appointed the Chair of the European Accounting Association Diversity and Equity Committee in recognition of her contributions and commitment to diversity equity and inclusion in the accounting association. Ekaete is a qualified accountant and a member of the Association of Chartered Certified Accountants (ACCA). She holds a PhD in Accounting & Finance from the University of Leeds, an MA in Accounting & Finance and a BSc in Accounting. She is also a member of several strategic research committees/units including the European Accounting Association (EAA) Virtual Activities Committee, the EAA Academic Empathy Dialogue Organising Committee and the Strategic and Emerging Technology Section of the American Accounting Association, nominations committee.


University of Leeds, United Kingdom, PhD, Accounting and Finance
University of Leeds, United Kingdom, MA, Accounting and Finance
University of Calabar, Nigeria, BSc. Accounting


University of Leeds, United Kingdom, Perl Programming and CGI Scripting

Academic appointments

Senior Lecturer in Accounting, Accounting and Finance, Liverpool John Moores University, 2022 - present
Lecturer in Accounting and Finance, Accounting and Finance, Newcastle University, 2016 - 2022
Lecturer in Accounting, Accounting, Keele University, 2014 - 2016

Postgraduate training

Post Graduate Certificate in Higher Education, United Kingdom, Keele University, 2014 - 2015

Journal article

Efretuei E, Hussainey K. 2022. The fog index in accounting research: contributions and challenges Journal of Applied Accounting Research, DOI Author Url Publisher Url Public Url

Efretuei E, Usoro A, Koutra C. 2021. Complex information and accounting standards: Evidence from UK narrative reporting South African Journal of Accounting Research, :1-24 DOI Publisher Url Public Url

Efretuei E. 2020. Year and Industry-Level Accounting Narrative Analysis: Readability and Tone Variation Journal of Emerging Technologies in Accounting, 18 :53-76 DOI Publisher Url Public Url


Efretuei E. 2022. Financial and Narrative Reporting in EU Company and Securities Law Fleet S, Gerner-Beuer C. Gore-Browne on EU Company Law Jordan Publishing


Efretuei E. 2020. Readability and Tone of UK Annual Report Data DOI Publisher Url

Internet publication

Efretuei E. 2019. Revisiting IFRS Consequences: Evidence from Wider Corporate Reporting Publisher Url


Efretuei E. 2013. Narrative disclosures in corporate annual reports: a syntactical complexity perspective Keasey K, Hillier D, Clacher I.

Conference presentation:

IFRS Consequences on the Clarity and Conciseness of Financial Narrative Disclosures, 2024 Joint Midyear Meeting of the AIS and SET Sections, Atlanta, Oral presentation. 2024

Disclosure Attributes and IFRS: Evidence from Emerging Markets Multinational Cross-Border Acquisition, 2023 Joint Midyear Meeting of the AIS, SET and International Sections, Oral presentation. 2023

External committees:

Diversity Equity and Inclusion Committee, European Accounting Association, Chair. 2023

Virtual Activities Committee, European Accounting Association, Member. 2020


Best Paper Award, South African Journal of Accounting Research. 2023

Internationalisation Award, Newcastle University. 2020


FCCA, Association of Chartered Certified Accountants, 2018

Senior Fellow of the Higher Education Academy, Higher Education Academy,

External collaboration:

Newcastle University London, Chartered Institute of Management Accounting. 2016

Membership of professional bodies:

Fellow, Higher Education Academy, 2015

ACCA, Association of Chartered Certified Accountants, 2013

Teaching qualification:

Postgraduate Certificate Teaching and Learning in Higher Education. 2015

Research Grants Awarded:

Arts and Humanities Research Council and National Maritime Museum, Exchange: Community Led Collections Research, Grant value (£): 450,000.

University of Leeds, Syntactical Complexity in Annual Reports, Grant value (£): 4,200.

Industrial connections:

Institute of Management Accountants, Diversifying Accounting Talent in Europe: A Critical Imperative to Achieve Transformational Outcomes.