Marion Boisseau-Sierra

Assistant Professor in Accounting

BA (Ecole Normale Supérieure de Cachan), MSc (College of Europe, Université Paris-Dauphine), PhD (Université Paris-Dauphine)

My research interests include public sector accounting – and more broadly financial and international accounting, including accounting standards and accounting quality, and credit rating agencies. I became intrigued and passionate about public sector accounting while I was a credit rating advisor with the French investment bank Crédit Agricole CIB. 

I’m a member of the Accounting subject group at Cambridge Judge Business School, which focuses on the creation, dissemination, use, and governance of financial information.

Research interests

Public sector accounting — and more broadly financial and international accounting, including accounting standards and accounting quality; credit rating agencies.

Awards and honours

  • Teaching Award, Cambridge Judge Business School, 2020
  • Young Researcher Prize, University Paris Dauphine Foundation, 2019

News and insights

The article delves into the implications of sovereign fiscal reporting errors on the broader financial market.

Cambridge Judge Associate Professor and Cambridge Endowment for Research in Finance (CERF) Research Fellow Dr Jenny Chu looks at the market consequences of sovereign financial reporting errors.

2020 thinkers boisseau sierra counting issues 883x432 1

Coronavirus deaths and swelling public sector debt share a data-quality problem, writes Dr Marion Boisseau-Sierra, University Lecturer in Accounting at Cambridge Judge. Watching scientists, politicians and journalists struggle to compare national death rates from the coronavirus pandemic, I had an acute case of déjà vu. Though the virus may be novel, the confusion generated by inconsistent data standards is anything but. It's something I've observed closely for many years in studying public sector debt. Such league table comparisons in both cases are simply not reliable. The pandemic has shown that public health data and economic data share the same flaws and challenges regarding basic accounting issues. Chief among these is how different countries measure data and how to harmonise data that comes from lots of different sources. Take harmonisation. The UK is widely reported to have the highest number of coronavirus deaths in Europe. But what is considered to be a COVID-19 death is, in fact, not commonly defined. Spain and Germany count all deaths where the person had tested positive for COVID-19. As testing capacities were limited at the beginning of the pandemic, this limited the number of COVID-19 deaths actually reported. France (like the UK) first counted only hospital…

2020 news superb teaching 883x432 1

Eight members of the Cambridge Judge faculty are awarded Teaching Prizes for excellence across the School's programmes. Eight members of the Cambridge Judge Business School faculty were awarded Teaching Prizes on 1 July for their teaching excellence across the School's various programmes. "Teaching excellence is crucial to Cambridge Judge, and these teaching awards reflect the pivotal role that superb teaching plays at the Business School," says the Cambridge Judge Dean, Professor Christoph Loch, who announced the awards at a virtual "town hall" meeting. "We're delighted to honour these eight faculty members and their terrific teaching through these awards, which this year also reflect the flexibility and adaptability shown by all our faculty during this extraordinary period." These are the eight members of faculty honoured, with excerpts from remarks by Christoph (reflecting feedback from students and others): Dr Shasha Lu Shasha Lu, University Lecturer in Marketing, for her teaching on the MBA programme: "Shasha is very engaging and knowledgeable, her passion for the topic also shows through. I really learnt something useful and practical about digital marketing."…