José Ignacio Jarne Jarne
Senior Lecturer
Personal Docente e Investigador
Departamento de Contabilidad y Finanzas
Area de Economia Financiera y Contabilidad
Facultad de Economía y Empresa
Facultad de Economía y Empresa
Outside phone: 


Taught lectures: 

Contabilidad creativa en las sociedades cotizadas(61406)

Tecnologías de la información y sistemas informáticos(61457)

Análisis de estados financieros(27320)

Contabilidad superior(61454)

Estados financieros(27317)

Coordinated lectures: 

Tecnologías de la información y sistemas informáticos(61457)


Research activity: 

José Ignacio Jarne is a Senior Lecturer at the University of Zaragoza (UZ). He has taught different subjects on the preparation and presentation of local and international financial information, on financial analysis and on the quality of financial reporting in Degrees, Master Degrees and other courses of the UZ. He obtained the "José María Fernández-Pirla" National Accounting Research Award in 1998 and the "Carlos Cubillo Valverde" Accounting Research Award in 2012, granted by the Spanish Association of Accounting Teachers (ASEPUC) and the Institute of Auditing and Accounting (ICAC).

He has been a visiting researcher at the University of Surrey in the United Kingdom. He has taught at various foreign universities such as the Universidad del Litoral in Argentina or the Portuguese one in Minho.


Research topics:

  • Manipulation and quality of financial information
  • Financial analysis
  • International financial reporting
  • Corporate Social Responsibility (CSR) in the financial and accounting management of organizations


Papers selected:

  • “IFRS adoption in Spain and the United Kingdom: effect on accounting numbers and relevance” (with Susana Callao, Cristina Ferrer and José Antonio Laínez), Advances in Accounting incorporating Advances in International Accounting, nº 26, 2010, pp. 304-313. 
  • “The Value Relevance of Accounting Figures in Presence of Earnings Management. Are Enforcement and Ownership Diffusion Really Enough?” (with Susana Callao and Riccardo Cimini), Journal of Business Economics and Management vol. 17, nº 6, 2016, pp. 1286-1299 (JCR Impact Factor 2018: 1.855).
  • “Los pronósticos de los analistas como incentive a la manipulación del resultado” (with Susana Callao), Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, vol. 47, nº 1, 2018, pp. 124-15 (JCR Impact Factor 2018: 0.59)
  • “A New Perspective on Earnings Management in Emerging European Countries Investigation on Environmental Factors that Explain Differences in Earnings Management” (with Susana Callao and David Wroblewski), Journal of Accounting, Business and Finance Research, vol. 7, nº 2, 2019, pp. 59-81.
  • “An international comparison of incentives for earnings management in order to meet analysts’ forecasts” (with Susana Callao), Revista de Contabilidad-Spanish Accounting Review, forthcoming 2020 (JCR Impact Factor 2018: 1.250)


Research groups: