Dr Arpine Maghakyan

  • Lecturer in Accounting (Accounting & Finance)

Biography

Arpine joined the University of Glasgow in January 2022. She obtained her doctoral degree in Accounting from Aalto University in 2021. Prior to her academic career (2011-2016), Arpine worked as an accounting automation specialist in Armenia. Arpine is a visiting researcher at Aalto University.

Her main research interests concern financial reporting and audit quality on relation to digital and policy uncertainties. Her research has been published in journals including the Contemporary Accounting Review, European Accounting Review and Journal of International Financial Management and Accounting.

She is also a member of the editorial board of the Accounting Open and serves as a reviewer for journals such as the European Accounting Review, Accounting and Business Research, and British Accounting Review, Accounting Forum, among others.

Research interests

Arpine is a member of the School's Accounting research cluster.

Areas of expertise:

  • Auditing
  • Digital transformation
  • Knowledge and expertise
  • Audit inspections

Publications

List by: Type | Date

Jump to: 2025 | 2024
Number of items: 5.

2025

Kiran, Anila and Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X (2025) Director Social Networks and Demand for Audit Quality. Journal of Accounting, Auditing, and Finance Conference (JAAF 2025), Dubai, UAE, 9-12 Nov 2025.

de Ines Anton, Omar, Hadjigavriel, Stavriana and Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X (2025) FRC Quality Inspections and Materiality Judgment. Working Paper. SSRN. (doi: 10.2139/ssrn.5489591).

Fredriksson, Antti, Hay, David, Karjalainen, Jukka, Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X and Niemi, Lasse (2025) Is professional exam performance associated with career success for Big 4 auditors? Evidence on gender differences. Contemporary Accounting Research, 42(2), pp. 1243-1270. (doi: 10.1111/1911-3846.13035)

Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X, Jarva, Henry, Niemi, Lasse and Sihvonen, Jukka (2025) The effect of audit partner digitalization expertise on audit fees. European Accounting Review, 34(2), pp. 519-540. (doi: 10.1080/09638180.2023.2298433)

2024

Barr-Pulliam, Dereck, Calvin, Christopher G., Eulerich, Marc and Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X (2024) Audit evidence, technology and judgement: a review of the literature in response to ED-500. Journal of International Financial Management and Accounting, 35(1), pp. 36-67. (doi: 10.1111/jifm.12192)

This list was generated on Sun Dec 7 07:58:24 2025 GMT.
Jump to: Articles | Research Reports or Papers | Conference or Workshop Item
Number of items: 5.

Articles

Fredriksson, Antti, Hay, David, Karjalainen, Jukka, Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X and Niemi, Lasse (2025) Is professional exam performance associated with career success for Big 4 auditors? Evidence on gender differences. Contemporary Accounting Research, 42(2), pp. 1243-1270. (doi: 10.1111/1911-3846.13035)

Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X, Jarva, Henry, Niemi, Lasse and Sihvonen, Jukka (2025) The effect of audit partner digitalization expertise on audit fees. European Accounting Review, 34(2), pp. 519-540. (doi: 10.1080/09638180.2023.2298433)

Barr-Pulliam, Dereck, Calvin, Christopher G., Eulerich, Marc and Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X (2024) Audit evidence, technology and judgement: a review of the literature in response to ED-500. Journal of International Financial Management and Accounting, 35(1), pp. 36-67. (doi: 10.1111/jifm.12192)

Research Reports or Papers

de Ines Anton, Omar, Hadjigavriel, Stavriana and Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X (2025) FRC Quality Inspections and Materiality Judgment. Working Paper. SSRN. (doi: 10.2139/ssrn.5489591).

Conference or Workshop Item

Kiran, Anila and Maghakyan, Arpine ORCID logoORCID: https://orcid.org/0000-0001-9850-049X (2025) Director Social Networks and Demand for Audit Quality. Journal of Accounting, Auditing, and Finance Conference (JAAF 2025), Dubai, UAE, 9-12 Nov 2025.

This list was generated on Sun Dec 7 07:58:24 2025 GMT.

Grants

2025, Adam Smith Business School Esteem Building Grant, £1.550

2025, Early and Mid-Career Research Mobility Grant, £3.000

2024, HSE Support Foundation, Research project, €10.000

2020, OP Financial Group Research Foundation, For doctoral thesis, €25.000

2020, Marcus Wallenberg Foundation, For doctoral thesis, €5.000

2019, Marcus Wallenberg Foundation, For doctoral thesis, €12.000

2018, HSE Support Foundation, Research visit the University of Auckland, €2.000

2018, Foundation for Economic Education, Research visit the University of Auckland, €10.000

2018, Marcus Wallenberg Foundation, For doctoral thesis, €12.000

2017, Foundation for Economic Education, For doctoral thesis, €5.400

2017, Jenny and Antti Wihuri Foundation, For doctoral thesis, €10.000

2017, HSE Support Foundation, EDEN Doctoral Seminar on Audit Research, €1.200

2016, HSE Support Foundation, 2016 STATA Winter School, €1.000

2016, Foundation for Economic Education, EDEN Doctoral Seminar, 1.400

2016, Foundation for Economic Education, For doctoral thesis, 10.800

Supervision

  • Liu, Chen
    Manager characteristics and narrative disclosure quality
  • Shen, Wei
    Corporate Tax Avoidance: Evidence from a tax reform in China
  • Yu, Yan
    Digital technology adoption in the current and future auditing work – A case study of China

Teaching

Current teaching

  • Data Analytics for Accounting and Audit
  • Audit, Risk and Control

Past teaching

  • Data Analytics for Accounting and Audit
  • Accounting Information systems
  • Cash Flow Analysis

 

 

 

 

Professional activities & recognition

Editorial boards

  • 2025: Accounting Open

Profile photo of Dr Arpine Maghakyan, Lecturer in Accounting