Cristiane BENETTI
Finance, Audit, Accounting and Control
Permanent
Presentation
Biography
Enthusiastic Executive and Professor with more than 15 years of experience in financial institutions, foundations, consulting, and education. Dr. Cristiane Benetti is an associate professor at ICN Business School (France), where she had served as Head of the Finance and Accounting department, from 2013 to 2015. She is an expert in international and financial accounting, group accounts (IFRS), corporate finance (derivatives, portfolio theory, and investment fund management). Her research is mainly transdisciplinary in finance and accounting related to financial innovation, sustainable finance, RSE, ESG, and governance; and all challenges that it brings to start-ups (Fintechs) and corporations.
From 2007 to 2012 she worked as Professor of Finance at FECAP (Brazil), where she created and implemented an ongoing strategy to develop financial education for the general public. Nowadays, she is a member of the international board at FECAP Business School. Outside university life, Professor Benetti has acted as a consultant to the Brazilian government. She has also worked in a bank (HSBC) and in an ONG (cultural – Pe. Urban Thiessen). An active entrepreneur, she has founded and co-founded three successful companies.
Dr. Benetti has been recognized in numerous ways in academic forums. In 2010 she was awarded the AMBIMA Stock Market Prize and in 2012, the most prestigious recognition given by the University of São Paulo – the Best Thesis Award in the Accounting Department.
Degrees and Training
| Year | Title | Institution | Country |
|---|---|---|---|
| 2011 | PhD, Business Administration, Accounting | Sao Paulo University | Brazil |
Courses Taught
| Year | Title | Country | Institution |
|---|---|---|---|
| 2023 | Immersion week | France | ICN Business School |
| 2023 | Corporate Fiscal Policies | France | ICN Business School |
| 2023 | Jeu d'économie | France | ICN Business School |
| 2022 | Comptabilité | France | ICN Business School |
| 2022 | Fiscalité des Entreprises | France | ICN Business School |
| 2022 | Corporate Functions & Introduction to Strategy | France | ICN Business School |
| 2021 | Group accounts in an international setting | France | ICN Business School |
| 2021 | Simulation de Gestion | France | ICN Business School |
| 2020 | Accounting | France | ICN Business School |
| 2020 | Advanced IFRS Standards | France | ICN Business School |
| 2020 | Comptes annuels et Consolidés | France | ICN Business School |
| 2018 | Fonctions de l'Entreprise et Intro. à la Stratégie | France | ICN Business School |
| 2018 | Creative Days | France | ICN Business School |
| 2018 | Comptabilité | France | ICN Business School |
| 2018 | Accounting | France | ICN Business School |
| 2018 | Accounting Analysis | France | ICN Business School |
| 2018 | International Finance | France | ICN Business School |
| 2015 | Accounting Principles | France | ICN Business School |
| 2015 | Group Accounts – Nancy | France | ICN Business School |
| 2015 | Financial Accounting – Metz | France | ICN Business School |
| 2014 | ARTEM Insight | France | ICN Business School |
| 2014 | Finance Grand Oral – Metz | France | ICN Business School |
| 2014 | Gestion du Projet Ecole Nancy, Metz | France | ICN Business School |
| 2014 | Basic Accounting – Nuremberg, Nancy | France | ICN Business School |
| 2014 | Accounting and Cost Management | France | ICN Business School |
| 2014 | General Compatibility | France | ICN Business School |
| 2014 | Financial System Regulation | France | ICN Business School |
| 2014 | Business Plan | France | ICN Business School |
| 2014 | International Finance – Dakar | Senegal | ICN Business School |
| 2014 | Advanced IFRS Standards – Nancy | France | ICN Business School |
| 2013 | Accounting Analysis – Nancy, Nuremberg | France | ICN Business School |
| 2013 | International Finance | France | ICN Business School |
| 2013 | Financial Analysis | France | ICN Business School |
| 2013 | Financial Policy | France | ICN Business School |
| 2013 | Financial Accounting | France | ICN Business School |
| 2010 | Comptabilité Generale | France | IUT 2 Grenoble |
Research Interests
- Real State
- Innovation in finance
- Accounting
Publications
| Year | Type | Reference |
|---|---|---|
| 2025 | Journal article | BENETTI, C., L. REGINATO, E. CORNACCHIONE, J. O. IMONIANA, “Stakeholders’ perceptions on the adoption of International Financial Reporting Standards by small and medium-sized enterprises: a multidimensional analysis”, International Journal of Business and Emerging Markets, March 2025, vol. 17, no. 2, pp. 129-155 |
| 2025 | Journal article | SHATILA, K., N. NIGAM, C. BENETTI, “The Mediating effect of Governance on Audit Culture, Quality and Control issues”, International Journal of Disclosure and Governance, March 2025, vol. 22, pp. 94-108 |
| 2025 | Journal article | NIGAM, N., C. BENETTI, S. MBAREK, S. KHODOR, “Imaging safe, smart and sustainable cities for women: zero tolerance for violence against women in India”, International Journal of Business Research, March 2025, vol. 25, no. 1, pp. 14-34 |
| 2025 | Journal article | BENETTI, C., J. MONTEIRO, R. MORI, “Macroeconomic Determinants of the Interest Rate Term Structure: A Svensson Model Analysis”, Economies (MDPI), April 2025, vol. 13, no. 4, pp. 108 |
| 2024 | Journal article | BENETTI, C., S. THIERY, “IFRS First adoption: The One-Size-Fits-All approach”, International Journal of Managerial and Financial Accounting, July 2024, vol. 16, no. 3, pp. 282-311 |
| 2024 | Journal article | BENETTI, C., N. NIGAM, A. BOUGHANMI, “Mission-Oriented Approach in Green Economy: A Case Study On Innovation at the Heart of a Development Bank”, International Journal of Business Strategy, March 2024, vol. 24, no. 1, pp. 5-24 |
| 2024 | Journal article | BENETTI, C., J. O. IMONIANA, C. YUQING, R. GUIMARAES, L. REGINATO, “The impact of IFRS 9 on listed companies in China”, Journal of Accounting and Taxation, January 2024, vol. 16, no. 1, pp. 1-14 |
| 2024 | Journal article | MBAREK, S., C. BENETTI, N. NIGAM, “Can Women’s Empowerment Reduce Violence from Intimate Partners? A Case of Urban and Rural India”, International Journal of Business Research, June 2024, vol. 24, no. 1, pp. 25-54 |
| 2024 | Journal article | MBAREK, S., N. NIGAM, C. BENETTI, “Financing Responsible Climate and Societal Action Through Innovation: Leaders for Transformation Case Study of Indian Bank”, International Journal of Business Strategy, June 2024, vol. 24, no. 1, pp. 53-72 |
| 2024 | Journal article | SHATILA, K., N. NIGAM, C. BENETTI, “Examining the Mediating Effect of Perceived Social Support on The Relationship Between Anxiety and Depression on Employee Productivity: Case of Lebanon”, International Journal of Strategic Management, June 2024, vol. 24, no. 1, pp. 26-47 |
| 2024 | Journal article | NIGAM, N., C. BENETTI, K. SHATILA, “Corporate governance and board conflict solution: The case of Lebanese family healthcare businesses”, Corporate Ownership and Control, June 2024, vol. 21, no. 2, pp. 198-208 |
| 2024 | Journal article | BENETTI, C., S. MBAREK, R. SORIO, “Creativity and asset management: Alternative investment in wine”, European Journal of Management, June 2024, vol. 24, no. 1, pp. 70-84 |
| 2024 | Journal article | BENETTI, C., S. ZIMMERMANN, R. GUIMARAES, J. O. IMONIANA, L. REGINATO, “Crowdfunding and Innovation in Times of Economic Crisis”, Theoretical Economics Letters, June 2024, vol. 14, no. 3, pp. 1217-1240 |
| 2024 | Journal article | NIGAM, N., C. BENETTI, S. MBAREK, K. SHATILA, “Digital Pioneers: Transforming India’s Healthcare Landscape Through Innovative Business Models”, European Journal of Management, October 2024, vol. 24, no. 2, pp. 48-78 |
| 2024 | Journal article | NIGAM, N., C. BENETTI, S. MBAREK, K. SHATILA, “Financing of renewable energy by microfinance: case studies from Bangladesh, India and Africa”, International Journal of Business Research, October 2024, vol. 24, no. 2, pp. 5-11 |
| 2024 | Journal article | BENETTI, C., E. LIGUORO, L. REGINATO, N. BWANIKA, N. NIGAM, “IFRS and Fair Representation in Banking and Insurance”, Theoretical Economics Letters, October 2024, vol. 14, pp. 1985-1999 |
| 2024 | Journal article | NIGAM, N., C. BENETTI, S. MBAREK, K. SHATILA, “Financing Novelty in Europe? Empirical Evidence from Successfully Funded Companies”, International Journal of Business Research, December 2024, vol. 24, no. 3, pp. 29-55 |
| 2024 | Faculty research seminar | THIERY, S., S. LHUILLERY, C. BENETTI, “Ethical practices of earnings management: are differences related to gender or occupation?” Laboratoire du LITEM Groupe de recherche en comptabilité contrôle et finance d’entreprise Université d’Evry Paris Saclay. 2024 |
| 2023 | Journal article | MARTHA, J. M. G., J. D. L. GOMES, C. BENETTI, V. A. B. SILVA, “The impact of fintechs on the bank spread”, International Journal of Scientific Management and Tourism, May 2023, vol. 9, no. 2, pp. 636-664 |
| 2023 | Journal article | IMONIANA, J. O., D. C. NAVA FILHO, E. CORNACCHIONE, L. REGINATO, C. BENETTI, “Impact of Technological Advancements on Auditing of Financial Statements”, European Research Studies Journal, November 2023, vol. XXVI, no. 4, pp. 131-159 |
| 2023 | Communications in an Academical or Professional conference | THIERY, S., S. LHUILLERY, C. BENETTI, “Ethical practices of earnings management: are differences related to gender or occupation?” in Academy of Sustainable Finance, Accounting, Accountability and Governance (ASFAAG), 2023, Valencia, Spain |
| 2023 | Communications in an Academical or Professional conference | BENETTI, C., M. MACEDO NOVAIS, J. DE LISBOA GOMES, D. WASIELEKI, “Ethics and Business Hypocrisy: A Study on the Usage of the Term Ethics and its Related References Forms” in 12º Portuguese Financial Network Conference, 2023, Madeira, Portugal |
| 2023 | Communications in an Academical or Professional conference | THIERY, S., S. LHUILLERY, C. BENETTI, “Ethical Perceptions of Earnings Management: Are Differences Related to Gender or Occupation?” in 12th Portuguese Finance Network, Universidade da Madeira, 2023, Madeira, Portugal Coauthorspresented |
| 2023 | Interview, debate, Broadcast | FINSTAD-MILION, K., A. OUMESSAOUD, C. BENETTI, P. DOLATI NEGHABADI, L. SCHOLTKE, A. CZERSKA – “Women Where I Come From International – Women’s Day Event” – 2023, Nancy, France |
| 2022 | Journal article | BENETTI, C., P. R. S. TERRA, R. F. DECOURT, “Financial Management in Practice: Analysis of Brazilian Survey Data”, Journal of Contemporary Administration, June 2022, vol. 26, no. 6, pp. e20041 |
| 2022 | Journal article | NIGAM, N., C. BENETTI, H. MAVOORI, “Access to venture capital: Does gender (still) really matter?”, Strategic Change, March 2022, vol. 31, no. 2, pp. 239-248 |
| 2022 | Communications in an Academical or Professional conference | NIGAM, N., C. BENETTI, S. MBAREK, “Looking at the Smart Cities through the Sustainability Lens for Women: Zero Tolerance for Violence Against Women” in ARTEMOCC – 4th Edition, Artem organizational creativity & sustainability International conference, 2022, Nancy, France |
| 2022 | Communications in an Academical or Professional conference | BENETTI, C., A. BOUGHANAMI, N. NIGAM, “Sustainable Finance: Opportunities and Challenges for Development Banks” in ARTEMOCC – 4th edition, Artem organizational creativity & sustainability International conference, 2022, Nancy, France |
| 2022 | Communications in an Academical or Professional conference | THIERY, S., S. LHUILLERY, C. BENETTI, “Females’ positions and the perceptions of earnings management” in XXII Encontro Brasileiro de Finanças, 2022, Vitoria Coauthorspresented |
| 2022 | Faculty research seminar | THIERY, S., S. LHUILLERY, C. BENETTI, “Gender, Positions and Earnings Management” UNISINOS. 2022, Porto Alegre, Brasil (online) |
| 2022 | Faculty research seminar | THIERY, S., S. LHUILLERY, C. BENETTI, “Gender, Positions and Earnings Management” The World We Want (WWW), NEOMA BS. 2022, Paris, France |
| 2022 | Faculty research seminar | THIERY, S., S. LHUILLERY, C. BENETTI, “Females’ Positions and the perceptions of Earnings Management” Research Seminar Finance Audit Accounting, NEOMA. 2022, Reims |
| 2021 | Journal article | BADJI, C. F., C. BENETTI, R. GUIMARAES, “Diversification benefits of European REIT, Equities and Bonds”, New Challenges in Accounting and Finance, November 2021, no. 6, pp. 31 – 49 |
| 2021 | Communications in an Academical or Professional conference | MACAGNAN, C. B., C. BENETTI, D. VANCIN, L. A. MANGONI, “Strategic Investment from Brazilian Pension Funds: The Importance of Corporate Governance” in 20ème Conférence Internationale de Gouvernance, 2021, online, Canada |
| 2021 | Communications in an Academical or Professional conference | BADJI, C. F., C. BENETTI, R. GUIMARAES, “Diversification benefits of European REIT, Equities and Bonds” in 7th ICMS 2021, 2021, online |
| 2020 | Journal article | NIGAM, N., C. BENETTI, S. A. JOHAN, “Digital start-up access to venture capital financing: What signals quality?”, Emerging Markets Review, December 2020, vol. 45, no. 100743 |
| 2020 | Communications in an Academical or Professional conference | NIGAM, N., C. BENETTI, S. MBAREK, “Looking at the smart cities through the sustainability lens for women: Zero tolerance for Violence against women” in IPV Paper Development Workshop, 2020, on line |
| 2020 | Communications in an Academical or Professional conference | NIGAM, N., C. BENETTI, A. BOUGHANMI, “Finance durable : opportunités et défis au Brésil” in Journée de recherche – Innover pour une finance responsable et durable, 2020, online, France |
| 2020 | Faculty research seminar | NIGAM, N., H. MAVOORI, C. BENETTI, “Access to Venture Capital: Does Gender (STILL) Really Matter?” CEREFIGE. 2020, online |
| 2020 | Published cases with instructional materials | BENETTI, C., C.SONNTAG – “La croissance dans l’industrie des fonds : il faut la gérer !” – 2020, Centrale des Cas et des Médias Pédagogiques (CCMP), Paris, France |
| 2019 | Journal article | NIGAM, N., S.MBAREK, C.BENETTI, “Can Crowdfunding promote innovation in Wine Industry?”, International Journal of Entrepreneurship and Small Business, February 2019, vol. 36, no. 3, pp. 335 – 354 |
| 2019 | Journal article | BENETTI, C., L.REGINATO, “Accounting information: perceptions of European and non-European auditors”, International Journal of Auditing Technology, December 2019, vol. 4, no. 2, pp. 87-114 |
| 2019 | Communications in an Academical or Professional conference | NIGAM, N., C. BENETTI, S. JOHAN, “Digital start-up access to venture capital financing: What signals quality?” in IAFC EMR SI Conference, 2019, Chongqing, China (PRC) |
| 2019 | Communications in an Academical or Professional conference | NIGAM, N., C. BENETTI, S. JOHAN, “Digital start-up access to venture capital financing: What signals quality?” in 2019 IAFC EMR SI Conference, 2019, Chongqing, China (PRC) Coauthorspresented |
| 2018 | Journal article | NIGAM, N., S.MBAREK, C.BENETTI, “Crowdfunding To Finance Eco-Innovation: Case Studies From Leading Renewable Energy Platforms”, Journal of Innovation Economics and Management, May 2018, vol. 2, no. 26, pp. 195-219 |
| 2018 | Journal article | NIGAM, N., C.BENETTI, S.MBAREK, “Can linking executive compensation to sustainability performance lead to a sustainable business model? Evidence of implementation from enterprises around the world”, Strategic Change, December 2018, vol. 27, no. 6, pp. 571-585 |
| 2018 | Communications in an Academical or Professional conference | NIGAM, N., C.BENETTI, “TRANSFORMING INDIA DIGITALLY: Financing of young innovative startups from India” Conference Digital, Innovation, Entrepreneurship & Financing (DIF 2018). 2018, Lyon, France |
| 2018 | Communications in an Academical or Professional conference | NIGAM, N., C.BENETTI, S.MBAREK, “Financing innovation in wake of Global Financial Crisis? A survey from Germany, France, Spain and Italy” Conference Digital, Innovation, Entrepreneurship & Financing (DIF 2018). 2018, Lyon, France |
| 2018 | Communications in an Academical or Professional conference | BENETTI, C., N.NIGAM, “The role of founders for impacting entrepreneurial activity in emerging eco-system: Evidence from digital startups from India” G-Forum 2018 – 2nd Annual Interdisciplinary Conference on Entrepreneurship, Innovation and SMEs. 2018, Stuttgart, Germany |
| 2018 | Communications in an Academical or Professional conference | BENETTI, C., S.THIERY DUBUISSON, “Does one size fit all? Stakeholders’perceptions of IFRS adoption across Europe and Brazil” Green Cities Conference. 2018, Nancy, France |
| 2018 | Published cases with instructional materials | BENETTI, C., C.SONNTAG – “Growth in fund industry, you should manage!” – 2018, Centrale des Cas et des Médias Pédagogiques (CCMP), Paris, France |
| 2017 | Communications in an Academical or Professional conference | NIGAM, N., C.BENETTI, S.MBAREK, “Linking executive compensation to sustainability performance: evidence of implementation from enterprises around the world” 2nd ARTEM Organizational Creativity and Sustainability International conference (ARTEM OCC). 2017, Nancy |
| 2017 | Communications in an Academical or Professional conference | NIGAM, N., C.BENETTI, S.MBAREK, “Can Crowdfunding open new channel of financing for renewable energy: A study of emerging crowdfunding platforms for US, UK, Netherlands” 1st Workshop on Crowdfunding. 2017, Paris |
| 2016 | Communications in an Academical or Professional conference | NIGAM, N., C.BENETTI, S.MBAREK, “Can crowdfunding open the doors of innovation for wine industry? evidence from US, UK, France and Australia” 1st international workshop on innovations in the wine industry. 2016, Montpellier, France |
| 2016 | Communications in an Academical or Professional conference | MBAREK, S., N.NIGAM, C.BENETTI, “Can linking executve compensation to sustainability performance lead to a better tomorrow ?” 7th international research meeting in Business and management. 2016, Nice, France |
| 2016 | Faculty research seminar | BENETTI, C., C.SONNTAG, “Growth, you should manage!” Séminaire ICN Business School – Axe CDIP. 2016, Nancy, France |
| 2015 | Communications in an Academical or Professional conference | BENETTI, C., S.MBAREK, N.NIGAM, “Can linking executive compensation to sustainability performance lead to a better tomorrow?” MESD Conference. 2015, Lisbonne, Portugal |
| 2015 | Communications in an Academical or Professional conference | MBAREK, S., C.BENETTI, N.NIGAM, “Does the climate change impact the investors income ? Empirical evidence from fluctuation in wine prices” MESD Conference. 2015, Lisbonne, Portugal |
| 2015 | Communications in an Academical or Professional conference | NIGAM, N., C.BENETTI, S.MBAREK, ” Can Crowdfunding open new channel of financing for renewable energy: A study of emerging crowdfunding platforms for US, UK, Netherlands” MESD Conference. 2015, Lisbonne, Portugal |
| 2015 | Communications in an Academical or Professional conference | BENETTI, C., “Corporate finance practice in Brazil: a survey” ARTEM OCC. Conference. 2015, Nancy, France |
| 2015 | Research booklet | BENETTI, C., S. THIERY DUBUISSON, “ONE SIZE FITS ALL? STAKEHOLDERS’ PERCEPTIONS OF IFRS ADOPTION ACROSS EUROPE AND BRAZIL”, SSRN (Social Science Research Net), 2015 |
| 2014 | Book | BENETTI, C., The role of accounting of information and the relevance of IFRS, Lambert Academic Publishing, 2014 |
| 2013 | Communications in an Academical or Professional conference | BENETTI, C., W.CASTRO, “The Impact of Intangible Assets in the Market Value of Companies that compose the index of Brazilian Stock Exchange” 8th Annual London Business Research Conference. 2013, Londres, Great Britain |
| 2011 | Research booklet | BENETTI, C., “Economic implications of corporate financial reporting in Brazilian and European financial markets”, Cahier de Recherche du CERAG, 2011 |
| 2009 | Journal article | BENETTI, C., L.REGINATO, G.MARTINS, “Analysis of qualitative and quantitative techniques and methods in papers presented at the fifth and sixth USP Controllership and Accounting Congress”, International Journal of Business Research, January 2009, vol. 9, no. 1, pp. 126 |
| 2008 | Journal article | BENETTI, C., L. P. L.FAVERO, “O efeito fim de semana no comportamento dos retornos dos indices de bolsa de valores: uma comparação entre 7 países da America Latina e os Estados Unidos”, Revista de Economia e Administração, 2008, vol. 7, no. 3, pp. 268-280 |
| 2008 | Journal article | SAITO, R., S. J. S.VILLALOBOS, C.BENETTI, “Qualidade das projeções dos analistas sell-side: evidência empírica do mercado brasileiro”, Revista de Economia e Administração, 2008, vol. 43, no. 4, pp. 356-369 |
| 2007 | Journal article | BALBINOTTI, M. A. A., C.BENETTI, P. R. S.TERRA, “Translation and Validation of the Graham-Harvey Survey for the Brazilian Context”, International Journal of Managerial Finance, 2007, vol. 3, pp. 26-48 |