July 12, 2012
HEC Montréal is pleased to announce the creation of a new research unit: the Groupe de recherche en sciences comptables (GRSC). The GRSC focuses on issues related to the role of accounting in corporate governance and management. Under the direction of Claude Laurin, director of the MSc program and a full professor in the Department of Accounting Studies, the GRSC’s research program will revolve around four main themes: governance and financial reporting, audits, management control and taxation.
The Group will study the entire financial reporting quality chain, i.e. the motivation and attitude of management, the quality of management control, the audit and other governance mechanisms (such as the board of directors, audit and compensation committees and the standardization process), the effects on the financial and social performance of organizations, etc.
The Group’s researchers will rely on theoretical frameworks derived mainly from disciplines in the social sciences, such as economics, finance, management, ethics, psychology and sociology. Moreover, like accounting itself, their research will span all types of organizations (public companies, closed-capital companies, multinational corporations, SMBs, public administrations, non-profits, etc.).