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Archives des séminaires en sciences comptables

+  Séminaires 2009-2010

Le 5 novembre 2009

Anne Cazavan-Jeny, ESSEC Business School, France

Evaluating the Value Relevance of IFRS Reports and Reconciliations during the Mandatory, Adoption in the European Union

 

Le 7 janvier 2010

Andrea Melis, University of Cagliari, Accounting and Business Economics, Italie

Board Remuneration in Blockholder-dominated firms. Why do Italian Firms use Stock Options?

 

Le 25 mars 2010

Paul André, ESSEC Business School, France

Boards: Does who you know matter? A look at professional and social ties Bidder and Target

 

Le 7 avril 2010

Robert Knechel, Ernst&Young, Professor of Accounting, Director of International Center for Research in Accounting and Auditing, Fisher School of Accounting, University of Florida, États-Unis

Muddying the water: The Impact of Corporate Tax Avoidance on Auditor Remuneration

 

Le 15 avril 2010

Frank Hartmann, Management Accounting and Management Control, Rotterdam School of Management, Erasmus University, Pays-Bas

The Effect of Long-Term Bonus Frame and Feedback Dissemination Breadth on Temporal Discounting of Investment Returns

 

Le 21 octobre 2010

Joshua Ronen, Stern School of Business, NYU, États-Unis

Financial Statements Insurance

 

Le 3 décembre 2010

Steve Salterio, Queens’ School of Business, Canada

Do More Rigorous Audits Deter Potentially Fraudulent Earnings Management? An Experimental Investigation

 

+  Séminaires 2011

Le 17 février 2011

Rick D. Hackett, University of Windsor, Canada

Publishing research of high potential impact in top academic journals

 

Le 24 février 2011

Charles Piot, CERAG-CNRS Université de Grenoble, France

IFRS consequences on accounting conservatism within Europe

 

Le 11 mars 2011

Ruth Aguilera, University of Illinois at Urbana-Champaign, États-Unis

Bundles of Corporate Governance Mechanisms: A Fuzzy Set Analysis

 

Le 17 mars 2011

Caroline Lambert, HEC Montréal, Canada /HEC Paris, France

Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy     

 

Le 31 mars 2011

Jennifer Grafton, University of Melbourne, Australie

Managing Tensions In Co-opetitive Inter-organizational Relationships: Co-operation, Competition & Control

 

Le 1er juin 2011

Michael Power, London School of Economics, Royaume-Uni

Organizations and Audit Trails

 

Le 6 juin 2011

Robert Knechel, University of Florida, États-Unis

Financial Incentives in Big 4 Accounting Partnerships and the Implications for Audit Quality

 

Le 6 octobre 2011

Jere R. Francis, University of Missouri-Columbia, États-Unis

The role of auditors in financial statement comparability

+  Séminaires 2012

Le 26 janvier 2012

Jean Bédard, Université Laval

Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services

 

Le 9 février 2012

Jean-François Henri, Université Laval

Budgeting and MCS Package

 

Le 17 février 2012

Roberto Di Petra, University of Siena (Italy)

The Influence of regulatory change and IASB’s “IFRS Practice Statement Management Commentary” on innovative disclosure in Management’s Reports prepared by Italian listed companies

 

Le 5 avril 2012

Paul André, Accounting ESSEC Business School

Voluntary adoption of IFRS: A study of determinants for UK unlisted firms

 

Le 19 avril 2012

Hervé Stolowy, HEC Paris

Economic consequences of adopting English for annual reports

 

Le 26 avril 2012

Cedric Lesage, HEC Paris

Why are auditors over-blamed in accounting frauds? An attribution theory based perspective

 

Le 6 septembre 2012

Martin Messner, University of Innsbruck (Austria)

Tensions in the Promotion of Innovations: Beyond Budgeting and the “Love of Technology”

 

Le 24 octobre 2012

David Cooper, Alberta University

Globalization discourse and performance measurement systems in a multinational firm

 

Le 15 novembre 2012

Seppo Ikäheimo, AALTO University

Do White Collar Employee Incentives Improve Firm Performance?

               

Le 22 novembre 2012

Yves Gendron, Université Laval

The normalization of organizational deviance and the conceptualization of the “dangerous” individual: A genealogy of the fraud triangle

               

Le 13 décembre 2012

Claudine Grisard, Université Paris-Dauphine

Accountability and Bottom of the Pyramid projects: the two sides of the mirror

+  Séminaires 2013

Le 31 janvier 2013

Nicolas Berland, Université Paris-Dauphine et membre de DRM (Dauphine Recherche en Management)

Everything must change - so nothing changes: IFRS 8 for nothing?

 

Le 18 avril 2013

Samir Trabelsi, Goodman School of Business, Brock University

Information Asymmetry and Accounting Conservatism under IFRS Adoption

 

Le 25 avril 2013

Sophie Hoozée, Erasmus School of Economics, Erasmus University Rotterdam

Who determines management accounting practice?

 

Le 2 mai 2013

Kim Brooks, Schulich School of Law, Dalhousie University

Tax-Free Reorganizations: A Growing Business Tax Expenditure?

 

Le 29 mai 2013

Aude Deville, IAE de Nice, Université de Nice et Isabelle Martinez, Université de Toulouse, Université Paul Sabatier.

Titre : Information non disponible

 

Le 13 juin 2013

Palash Bera, Saint Louis University et Anand Jha, Texas A&M International University.

Titre : Information non disponible

 

Le 28 novembre 2013

Erik Strauss, Assistant Professor of the Institute of Management Accounting and Control of WHU – Otto Beisheim School of Management.

The Rise and fall of The Management Accountant – Swinging between Bean counter and Business Partner

+  Séminaires 2014

Le 20 mars 2014

Liz Warren, University of Greenwich

Using investment appraisal models in strategic negotiation: the cultural political economy of electricity generation     

 

Le 10 avril 2014

Jérémy Morales, ESCP Europe

Interfaces, narrations and the legitimization of financialization: The discursive activity of management accountants

 

Le 24 avril 2014

Martin Quinn, DCU Business School

War risk costs: management accounting change at Guinness during World War 1

 

Le 1er mai 2014

Eva Eberhartinger, Vienna University of Economic and Business

Why don't they minimize their tax? An experimental approach to cross border hybrid finance

 

Le 5 juin 2014

Niamh Brennan, University College Dublin (UCD)

Reconceptualising Investment Fund Board Effectiveness: The Critical Role of Fund Promoter Organizations

 

Le 24 octobre 2014

Rashad Abdel-Khalik, University of Illinois

Risk Seekers in Settings of Weak Accounting Controls: Prospect Theory Predictions in the Field

 

Le 27 novembre 2014

Samir Trabelsi, Goodman School of Business, Brock University

Corporate Social Responsibility, Corporate Governance, and Managerial Risk-Taking

+  Séminaires 2015

Le 29 janvier 2015

Walid Ben Amar, École de gestion Telfer, Université d’Ottawa

Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project

 

Le 31 mars 2015

Paul André, ESSEC Business School

Management Guidance at the Segment Level

 

Le 16 avril 2015

Janne Järvinen, University of Oulu, Oulu Business School, Finlande

Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector

 

Le 21 mai 2015

Gulliver Lux, Institut de gestion, Université de Rennes

Les représentations de la performance par les directeurs d’Établissements et Services Médico-sociaux

 

Le 9 juin 2015

Thomas Jeanjean, ESSEC Business School, Paris Dauphine

Government Intervention, Audit Fees, and Audit Quality

 

Le 20 novembre 2015

Natalia Kochetova-Kozloski, Sobey School of Business, Saint Mary’s University, Halifax

Auditors’ and specialists’ views about the use of specialists during an audit

 

Le 27 novembre 2015

Hannele (Janne) Kantola, University of Oulu, Oulu Business School, Finlande

Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector

 

Le 11 décembre 2015

Jeffrey Pittman, Chair in Corporate Governance and Transparency, Memorial University of Newfoundland

Navigating the Review Process at Major Accounting Journals

+  Séminaires 2016

Le 20 janvier 2016

Yves Gendron, École de comptabilité, Faculté des sciences de l’administration, Université Laval

The contribution of whistleblowers’ stories to the perception of fairness in financial markets: A discourse analysis

 

Le 5 février 2016

Martin Persson, IVEY Business School, Western University

Elmer G. Beamer and the American Institute of Certified Public Accountants: The pursuit of a cognitive standard for the accounting profession

 

Le 12 février 2016

Matthäus Tekathen, John Molson School of Business, Concordia

Bringing Risk to Control and Control to Risk: The Role of Objects in Integrating Risk Management and Management Control

 

Le 11 mars 2016

Cédric Lesage, HEC Paris

Inspecting the auditors: a wrong kind of transparency?

 

Le 22 avril 2016

Matthew Wegener, Saint John Faculty of Business, University of New Brunswick

Greenhouse Gas Emissions Data and Measures Revisited

 

Le 29 avril 2016

Peter Wilson, Boston College

Flipping the classroom

 

Le 18 novembre 2016

Jeff Burks, Mendoza College of Business, University of Notre Dame, Notre Dame, IN

Auditor Dismissals, Transparency, and Dealing with Opacity

+  Séminaires 2017

Le 28 février 2017

Delphine Gibassier, Toulouse Business School

Can Accounting Save Nature? The Case of Conservation Performance

 

Le 17 mars 2017

Mary Barth, Stanford University, Graduate School of Business

Forecasts of Earnings Announcements Dates: Evidence from a Mandatory Regime

 

Le 24 avril 2017

Martin Messner, University of Innsbruck, Austria

The temporal experience of budgeting

 

Le 12 mai 2017

Hemang Desai, Cox School of Business, Southern Methodist University

Bank Capital Structure and Loan Monitoring

 

Le 19 mai 2017

Mark Bradshaw, Boston College

Soft information in the Financial Press and Analysts’ Recommendation Revisions

 

Le 15 septembre 2017

Thomas JeanJean, ESSEC

Using Pro forma earnings to predict future cash-flows: The impact of subtotal earnings and income statement presentation

 

Le 29 septembre 2017

Robert Bushman, UNC Kenan-Flagler

Bank CEO Materialism: Risk Controls, Culture and Tail Risk

 

Le 13 octobre 2017

Hollis Skaife, Graduate School of Management, universityi of California, DAvis

Corporate Lobbying and CEO Pay

 
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