Prof Warren Maroun

Profile

Warren Maroun is a Professor of Accounting and Auditing and a practising Chartered Accountant. He earned his Masters in Accountancy from the University of the Witwatersrand and a PhD from Kings' College London. He is a member of the South African Institute of Chartered Accountants (SAICA) and the Chartered Institute of Management Accountants (CIMA). Before joining academia, Warren served in different capacities at PricewaterhouseCoopers in South Africa (PwC). He held a visiting role at the firm from 2010-2018 and currently serves as a non-executive director of the Professional Provident Society (PPS) in South Africa.

Warren consults widely on a range of accounting, assurance and sustainability-related matters including the provision of expert services in arbitration proceedings. He serves on different task forces, working groups and committees for the Integrated Reporting Committee of South Africa, the Independent Regulatory Board for Auditors and the Chartered Governance Institute of Southern Africa. Warren served on the International Auditing and Assurance Standards Board (IAASB) from 2022 to 2024 having been nominated by the South African Institute of Chartered Accountants.

Warren is the co-editor of "Meditari Accountancy Research" and is an Associate Editor of "Accounting, Auditing and Accountability Journal", the "British Accounting Review" and "The Journal of Accounting and Public Policy". He has published several books and book chapters and is an author of more than 100 academic papers dealing with technical and theoretical developments in corporate reporting and assurance.

Research interests

My research is grounded in a social constructivist perspective and is concerned with how human subjects perceive and react to the accounting, assurance and governance mechanisms which characterise the functioning of modern capital markets. My more recent research deals with four sub-themes/focal points:  

1. evaluating existing trends in extra-financial reporting and management by organisations;  

2. operationalising progressive accounting and governance schematics which recognise the importance of environmental and social capital in addition to economic ones;  

3. advancing the use of governance principles and practices, including different types of assurance, to achieve long-term sustainability and  

4. providing practical guidance for institutions on how to evaluate environmental and social issues and hold organisations accountable for non-financial performance. 

Qualifications

• Ph.D. Corporate Governance (Auditing)
• Chartered Accountant (South Africa)
• ACMA
• Masters of Commerce (Accounting)
• Batchelor of Commerce Honors (Taxatation)

Professional memberships

• South African Institute of Chartered Accountants (SAICA)
• Chartered Institute of Management Accountants (CIMA)
• International Auditing and Assurance Standards Board (IAASB)

Student education

Warren brings his extensive industry knowledge and prior international work experience as a professional accountant to the classroom. He teaches on a range of modules dealing with financial accounting and sustainability reporting concepts. Warren supervises post graduate students in areas linked to his research. He has experience within both UK and South African higher education at the Universities of Exeter, Leeds, and the Witwatersrand.