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Department of Accounting Studies

STUDY ACCOUNTING SCIENCES

+  Accounting Programs

Bachelor of Business Administration (B.B.A.) (in French)

Specialization : Professional Accounting 

Profiles : Corporate Finance and Investment and Portfolio Management

Specialized Graduate Degrees in Professional Accounting – CPA (in French)

Specialized graduate degrees in taxation (in French)

Master of Law (LL.M.) (joint program with the Faculty of Law of the University of Montreal) (in French)

Master of Science in Management (M.Sc.) (in French)

MBA

Ph.D. in Administration

Certificate in management accounting of organizations (in French)

Certificate in Professional Accounting (in French)

+  Officers of Teaching Programs

Bachelor's degree in Business Administration (BAA - CPA)

Graduate Diploma in Professional Accounting (DESS-CPA)

Postgraduate Diploma in Taxation (Master's degree in Law, tax option, Faculty of Law, University of Montreal)

Master of Science in Management (M.Sc.)

Doctorate (Ph.D.)

CPA Canada Professional Education Program (National CPA Program)

+  Teaching Assistants 2019-2020

JULIE CLICHE-DANCOSSE

  • Office: 5.621
  • Telephone: (514) 340-6546
  • email : julie.cliche-dancosse@hec.ca
  • Courses assigned: 1-901, 1901A, 1-902, 1902A, 2-905, 3-910, 3-911, MBA 

MARILYNE MOSCONI

  • Office: 5.623
  • Telephone: (514) 340-5617
  • email : marilyne.mosconi@hec.ca
  • Courses assigned: 1-901, 1-902, 2-905, 3-910, 3-911, MBA 

JEAN-TIMOTHÉE ROCHEFORT

CAMILLE GRAVEL
  • Office: 5.627
  • Telephone: (514) 340-6549
  • email : camille.2.gravel@hec.ca
  • Courses assigned: 1-901, 1-902, 2-900, 3-921, 3-930

 

PHILIPPE GAGNÉ
  • Office: 5.629
  • Telephone: (514) 340-6547
  • email : philippe.4.gagne@hec.ca
  • Courses assigned: 1-901, 1-902, 3-902, 3-916, 3-922, 3-925

JEAN-FRANÇOIS PRÉMONT-CORBEIL

 

Notes

  • To consult the teaching assistants, we ask you that you make an appointment.

  • For their availability, check their schedule that is posted on their doorstep.

  • The teaching assistants report to Marie-Eve Quenneville.

September 2018, mf

RESEARCH

+  Groups, chairs etc.

CPA International Research Chair in Management Control (Samuel Sponem)

Stephen A. Jarislowsky Chair in Governance (Claude Francoeur)

Professorship de recherche en sociologie de la profession comptable (Caroline Lambert)

Research Professorship Roland-Chagnon in Accounting and Taxation  (Suzanne Landry)

Research Professorship in Comparative Governance (Eduardo Schiehll)

Research Professorship Roland-Chagnon in audit (Zvi Singer)

IDEOS (Johanne Turbide)

+  Seminars

+

Next Seminars

The information below is subject to change without notice.

Friday 21 February 2020 (10:00am to 11:30am)

Framing accounting for goodwill: intractable controversies between users and standard setters

Professeur Sylvain Durocher, Telfer School of Management of the University of Ottawa 

Abstract

How to account for goodwill arising from business acquisitions has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given this controversy, and recent debates about improper goodwill accounting by failing companies, standard setters are currently reconsidering existing recognition, measurement, and disclosure requirements. In this study we explore the views of a relatively neglected group of stakeholders in the financial reporting supply chain – financial statement users. We draw on empirical evidence from interviews with financial analysts and from responses by analysts to IASB and EFRAG consultations. We mobilize framing theory as used in public policy studies to analyze how users make sense of goodwill accounting information as compared to standard setters. Our key finding is the plurality of colliding frames between users and standard setters that remain intractable. Our analysis reveals that users’ interest in management’s accountability on acquisitions cannot fit easily into the financial reporting frame. Not only are claims by standard setters about the value relevance of goodwill impairments found not to be experienced in practice, but also we discover that users question the benefits of standard setters working in this area, while they take recourse to ‘street numbers’ for their analysis. Overall, our study contributes to further our understanding about the interpretation of accounting problems in financial analysis processes.

**this conference will be held in English

Location

Salle Société canadienne des postes, 1st floor, yellow section (South Elevator)
HEC Montréal, 3000, chemin de la Côte-Ste-Catherine, Montréal, H3T 2A7

For information

Zvi Singer 514-340-1847 
Eduardo Schiehll 514-340-6516
Caroline Lambert 514-340-7794

 

+  2019

13 décembre 2019

Rucsandra Moldovan, professeure assistante en comptabilité à l'école de commerce John Molson, Université Concordia (Montréal)

The Effects of MiFID II on Sell-Side Analysts, Buy-Side Analysts, and Firms

November 1, 2019

Célia Lemaire, Associate Professor and Head of the Master Degree in Management Control at EM Strasbourg School of Management of the University of Strasbourg (France)

A processual approach of organizational responses to institutional pressures

October 18, 2019

Katherine Gunny, Associate Professor at University of Colorado, Denver and Director of the MS Accounting Program

The Role of Earnings Management via Real Activities and Accrual Management in PIPEs” co-authored with Troy Pollard

October 4, 2019

Kim Trottier, Associate Professor at the Beedie School of Business at SFU, B.-C. (Canada)

Data Analytics Seminar

September 13, 2019

Corinne Post, C. Scott Hartz ’68 Term Professor  and Chair of the Department of Management, College of Business at Lehigh University, PA USA

Theorizing and testing shareholder reactions to female director candidates in board elections

June 6, 2019

Pascal Langevin, Professor in Management Accounting & Control Systems - Emlyon business school - France

Subjective performance measures and perceived procedural justice: Exploring the combined effects of uncertainty and trust

May 17, 2019

Jeremy Morales, Professor - King’s College, LONDON

Resistance in the name of discipline. Maintaining command and control in the armed forces

May 3, 2019

Aleksandra Gregorič, Associate Professor - Copenhagen Business School

Board-level employee representation (BLER) and workers’ propensity to leave the organization

March 29, 2019

Sophie Audousset-Coulier, Associate Professor, Accountancy Chair -John Molson School of Business (Concordia University)

Framing “Investors’ Needs” in the Context of Audit Committee Disclosures: Evidence from the Comment Letters

March 22, 2019

Marcia Annisette, Associate Dean Students and the Program Director of the Master of Accounting at the Schulich School of Business, York University

Positional competition in transnational accountancy

February 22, 2019

Gopal Krishnan, Trustee Professor, Bentley University

Economic Benefits of Principles-Based Standards: Evidence from the Debt Market

January 25, 2019

Matt Bamber, Assistant Professor of Accounting, Schulich School of Business

Management Accounting Ethnography: A Review

+  2018

February 16 2018

Erik Strauss, Witten/Herdecke University

The Quantification of Private Life – The case of constructing docile bodies of policyholders

 

February 23 2018

Teemu Malmi, Alto University

The Use of Management Controls in Different Cultural Regions: An Empirical Study of Anglo-Saxon, Germanic and Nordic Practices

 

March 16 2018

Anna Samsonova-Taddei, Alliance Manchester Business School

Dynamics and limits of regulatory privatization: Re‐organizing audit oversight in Russia

 

April 13 2018

David Cooper, School of Business, University of Alberta

Assembling an accountability workspace: Engaging performance measurement in international development

 

May 4 2018

Jingjing Zhang, Desautels Faculty of Management - McGill University

The impact of creditor control rights on corporate social responsibility: Evidence from covenant violations

 

May 25 2018

Ewa Sletten, Boston College

Does Litigation Encourage or  Deter Real Earnings Management?

 

June 8 2018

Vedran Capkun, HEC Paris

Public Demand for Firm Information and Economic Confidence

November 23 2018

Aida Sijamic Wahid, University of Toronto

The Effectiveness of SEC monitoring of Foreign Firm Disclosures

December 6 2018

David Godsell, University of Illinois

Local visibility shocks to war profiteers: New tests of the political cost hypothesis

+  2017

February 28, 2017

Delphine Gibassier, Toulouse Business School

Can Accounting Save Nature? The Case of Conservation Performance

 

March 17, 2017

Mary Barth, Stanford University, Graduate School of Business

Forecasts of Earnings Announcements Dates: Evidence from a Mandatory Regime

 

April 24, 2017

Martin Messner, University of Innsbruck, Austria

The temporal experience of budgeting

 

May 12, 2017

Hemang Desai, Cox School of Business, Southern Methodist University

Bank Capital Structure and Loan Monitoring

 

May 19, 2017

Mark Bradshaw, Boston College

Soft information in the Financial Press and Analysts’ Recommendation Revisions

September 15, 2017

Thomas JeanJean, ESSEC

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

 

September 29, 2017

Robert Bushman, UNC Kenan-Flagler

Bank CEO Materialism: Risk Controls, Culture and Tail Risk

+  2016

January 20, 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

 

February 5, 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

 

February 12, 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

 

March 11, 2016

Cédric Lesage, HEC Paris

Inspecting the auditors: a wrong kind of transparency?

 

April 22, 2016

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

Greenhouse Gas Emissions Data and Measures Revisited

 

April 29, 2016

Peter Wilson, Boston College

Flipping the classroom

 

November 18, 2016

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

Auditor Dismissals, Transparency, and Dealing with Opacity

+  2015

January 29, 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

 

March 31, 2015

Paul André, ESSEC Business School

Management Guidance at the Segment Level

 

April 16, 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

 

May 21, 2015

Gulliver Lux, Institut de gestion, Université de Rennes

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

 

June 9, 2015

Thomas Jeanjean, ESSEC Business School, Paris Dauphine

Government Intervention, Audit Fees, and Audit Quality

 

November 20, 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

 

November 27, 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

 

December 11, 2015

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

Navigating the Review Process at Major Accounting Journals

+  2014

March 20, 2014

Liz Warren, University of Greenwich

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

 

April 10, 2014

Jérémy Morales, ESCP Europe

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

 

April 24, 2014

Martin Quinn, DCU Business School

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

 

May 1st, 2014

Eva Eberhartinger, Vienna University of Economic and Business

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

 

June 5, 2014

Niamh Brennan, University College Dublin (UCD)

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

 

October 24, 2014

Rashad Abdel-Khalik, University of Illinois

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

 

November 27, 2014

Samir Trabelsi, Goodman School of Business, Brock University

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

+  2013

January 31, 2013

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

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

 

April 18, 2013

Samir Trabelsi, Goodman School of Business, Brock University

Information Asymmetry and Accounting Conservatism under IFRS Adoption

 

April 25, 2013

Sophie Hoozée, Erasmus School of Economics, Erasmus University Rotterdam

Who determines management accounting practice?

 

May 2, 2013

Kim Brooks, Schulich School of Law, Dalhousie University

Tax-Free Reorganizations: A Growing Business Tax Expenditure?

 

May 29, 2013

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

Titre : Information non disponible

 

June 13, 2013

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

Titre : Information non disponible

 

November 28, 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

+  2012

January 26, 2012

Jean Bédard, Université Laval

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

 

February 9, 2012

Jean-François Henri, Université Laval

Budgeting and MCS Package

 

February 17, 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

 

April 5, 2012

Paul André, Accounting ESSEC Business School

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

 

April 19, 2012

Hervé Stolowy, HEC Paris

Economic consequences of adopting English for annual reports

 

April 26, 2012

Cedric Lesage, HEC Paris

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

 

September 6, 2012

Martin Messner, University of Innsbruck (Austria)

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

 

October 24, 2012

David Cooper, Alberta University

Globalization discourse and performance measurement systems in a multinational firm

 

November 15, 2012

Seppo Ikäheimo, AALTO University

Do White Collar Employee Incentives Improve Firm Performance?

               

November 22, 2012

Yves Gendron, Université Laval

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

               

December 13, 2012

Claudine Grisard, Université Paris-Dauphine

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

+  2011

February 17, 2011

Rick D. Hackett, University of Windsor, Canada

Publishing research of high potential impact in top academic journals

 

February 24, 2011

Charles Piot, CERAG-CNRS Université de Grenoble, France

IFRS consequences on accounting conservatism within Europe

 

March 11, 2011

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

Bundles of Corporate Governance Mechanisms: A Fuzzy Set Analysis

 

March 17, 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     

 

March 31, 2011

Jennifer Grafton, University of Melbourne, Australie

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

 

June 1st, 2011

Michael Power, London School of Economics, Royaume-Uni

Organizations and Audit Trails

 

June 6, 2011

Robert Knechel, University of Florida, États-Unis

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

 

October 6, 2011

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

The role of auditors in financial statement comparability

+  2009-2010

November 5, 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

 

January 7, 2010

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

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

 

March 25, 2010

Paul André, ESSEC Business School, France

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

 

April 7, 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

 

April 15, 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

 

October 21, 2010

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

Financial Statements Insurance

 

December 3, 2010

Steve Salterio, Queens’ School of Business, Canada

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

+  Publications

+  Publications in 2019

BRIEGER S.,  C. FRANCOEUR, C. WELZEL et W. BEN AMAR, 2019. Empowering Women: The Role of Emancipative Forces in Board Gender Diversity.  Journal of Business Ethics, 155(2), 495-511.

 

DAOUST Laurence, MALSCH Bertrand; « How ex-auditors remember their past: The transformation of audit experience into cultural memory » Accounting, Organizations, and Society. Forthcoming.

 

FEDYK Tatiana, SINGER, Zvi, SOUGIANNIS Theodore; « The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty » ». Contemporary Accounting Research. Forthcoming.

FRANCOEUR C., R. LABELLE, S. BALTI et S. EL BOUZAIDI, 2019. To what extent do gender diverse boards enhance corporate social performance?  Journal of Business Ethics, 155(2), 343-357.

M HAZGUI, B. MALSCH,  "Navigating through the Spatial and Institutional Contradictions of Public Audit Oversight". European Accounting Review

LE THEULE Marie-Astrid, LAMBERT Caroline, MORALES Jérémy; « Governing death. Organizing end-of-life situations », Organization Studies, 2019

 

MURPHY Pamela, WYNES, Michael, HAHN, TILL-Arne, DEVINE Patricia; « Why are People Honest? Internal and External Motivations to Report Honestly ». Contemporary Accounting Research. Forthcoming.

+  Publications in 2018

CHATELAIN PONROY, Stéphanie, MIGNOT-GÉRARD, Stéphanie, MUSSELIN, Christine, SPONEM, Samuel; « Is Commitment to Performance-based Management Compatible with Commitment to University “Publicness”? Academics’ Values in French Universities », Organization Studies, vol. 39, no 10, 2018, p. 1377-1401

Bozec, Yves et Di Vito, Jackie. (2018), Founder-Controlled Firms and R&D Investments: New Evidence from Canada, Family Business Review, à paraître.


De la Bruslerie H. et LE MAUX, Julien. (2018). Litigation risk: Measurement and Impact on M&A Transaction Terms. Journal of Business Finance & Accounting, à paraître.


LABELLE, Real, HAFSI, T., FRANCOEUR, Claude et BEN AMAR, W. (2018). Family Firms' Corporate Social Performance: A Calculated Quest for Socioemotional Wealth. Journal of Business Ethics, 148(3), 511- 525.

SCHIEHLL, Eduardo, LEWELLYN, Krista, MULLER-KAHLE, Maureen I.; « Pilot, Pivot and Advisory Boards: The Role of Governance Configurations in Innovation Commitment », Organization Studies, vol. 39, no 10, 2018, p. 1449-1472.

SINGER, Zvi et Zhang, J. (2018). Auditor Tenure and the Timeliness of Misstatement Discovery. The Accounting Review, 93(2), 315-338.

+  Publications in 2017

BRIEGER, S., FRANCOEUR, Claude, WELZEL, C., BEN AMAR, W. (2017) Empowering Women: The Role of Emancipative Forces in Board Gender Diversity, Journal of Business Ethics, Forthcoming

CHATELAIN-PONROY, S., MIGNOT-GÉRARD, S., MUSSELIN, C. et SPONEM, Samuel. (2017). Is Commitment to Performance-based Management Compatible with Commitment to University “Publicness”? Academics’ Values in French Universities. Organization Studies, à paraître.

 

DAMBRIN, C. and LAMBERT, Caroline (2017) Beauty or not beauty: Making up the producer of popular culture, Management Accounting Research, 35: 35-46

 

FEDYK, Tatiana, SINGER, Zvi et SOLIMAN, M. (2017). The Sharpest Tool in the Shed: IPO Financial Statement Management of STEM vs. Non-STEM firms. Review of Accounting Studies, 22(4), 1541-1581.

FRANCOEUR, Claude, MELIS, A., GAIA, S. and ARESU, S. (2017) Green or Greed? An Alternative Look At CEO Compensation and Corporate Environmental Commitment, Journal of Business Ethics, 140(3), 439-453

FRANCOEUR, Claude, LABELLE, Réal, BALTI, S. and EL BOUZAIDI, S. (2017) To what extent do gender diverse boards enhance corporate social performance?, Journal of Business Ethics, Forthcoming

 

LE THIEULE, M.A., LAMBERT, Caroline et MORALES, J. (2017) Accompagner la mort, organiser la fin de vie Ethnographie d’un service de soins aigus de gériatrie Revue Française de Gestion, 262 (1): 105-121

 

SCHIEHLL, Eduardo, LEWELLYN, K. et MULLER-KAHLE, M. (2017). Pilot, Pivot and Advisory Boards: The Role of Governance Configurations in Innovation Commitment. Organization Studies

SINGER, Zvi, and ZHANG, J. (2017) Auditor Tenure and the Timeliness of Misstatement Discovery, The Accounting Review, Forthcoming

+  Publications in 2016

SPONEM, Samuel and LAMBERT, Caroline (2016) Exploring Differences in Budget Characteristics, Roles and Satisfaction: A Configurational Approach, Management Accounting Research, 30: 47–61

GARCIA-CASTRO, R., FRANCOEUR, Claude (2016) When More Is Not Better: Complementarities, Costs and Contingencies in Stakeholder, Strategic Management Journal, 37 (2): 406-424

+  Publications in 2015

HAZGUI, Mouna (2015) Dynamique de pouvoir dans l’espace régulatoire de l’audit légal en France, Comptabilité, Contrôle, Audit, 21 (1): 11-43

HAZGUI, Mouna and GENDRON, Y. (2015) "Blurred roles and elusive boundaries: On contemporary forms of oversight surrounding professional work", Accounting, Auditing & Accountability Journal, Vol. 28 Issue: 8, pp.1234-1262, https://doi.org/10.1108/AAAJ-12-2014-1890

CARASCO, A., FRANCOEUR, Claude, LABELLE, Réal, LAFFARGA J. and RUIZ-BARBADILLO, E. (2015) Appointing women to boards: Is there a cultural bias?, Journal of Business Ethics, 129 (2): 429-444

MAZOUZ, B., ROUSSEAU, A. et SPONEM, Samuel (2015) Le gestionnaire public en question; La difficile conciliation des logiques bureaucratique et managériale, Revue Française de Gestion, 41(250):89-104

SPONEM, Samuel (2015) Introduction aux numéros spéciaux de la Revue Française de Gestion :

  • Vol 41, No 250 (Juin-Juillet); Le gestionnaire public en question : 1 Institution et organisation
  • Vol 41, No 251 (Août–Septembre); Le gestionnaire public en question : 2 Administration et instrumentation

GOSSELIN, M., HENRI, J.F. and LAURIN, Claude (2015) Costing Governmental Services in a Reformed Environment: Unreachable Goal or Unfinished Business?, Canadian Public Administration, Vol. 58 (3), Sept., pp. 384-405.

VINING, A.R., LAURIN, Claude and WEIMER, D.E. (2015) The Longer-Run Performance Effects of Agencification: Theory and Evidence from Quebec Agencies, Journal of Public Policy, Vol. 35 (2), Aug., pp. 193-222.

+  Publications in 2014

MARMOUSEZ, Sophie, FILIP, A., ANDRÉ, P. (2014) L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement, Comptabilité Contrôle, Audit, Tome 20 (3) : 101-124

BOZEC, Yves, LAURIN, Claude and MEIER, I. (2014) The Relation between Excess Control and Cost of Capital under Different Law Regimes, International Journal of Managerial Finance, Vol. 10 (1), jan., pp. 93-114.

+  Publications in 2013

MORALES, J. and LAMBERT, Caroline (2013) Dirty work and the construction of identity An ethnographic study of management accounting practices, Accounting Organizations and Society, 38 (3): 228-244

BEN AMAR, W., FRANCOEUR, Claude, HAFSI, T. and LABELLE, Réal (2013) What Makes Better Boards? A Closer Look at Diversity and Ownership, British Journal of Management, 24 (1): 85-101

LE MAUX, Julien, SMAILI, N. and BEN AMAR, W. (2013) De la fraude en gestion à la gestion de la fraude, Revue Française de Gestion, 39/231: 73-85

MULLER-KAHLE, M. I., SCHIEHLL, Eduardo (2013) Gaining the ultimate power edge: Women in the dual role of CEO and Chair, Leadership Quarterly, 24 (5), 666-679

BOZEC, Yves, MEIER, I. and LAURIN, Claude (2013) Financial Flexibility and the Performance During the Recent Financial Crisis, International Journal of Commerce and Management, Vol. 23 (2), juin, pp. 2-22.

+  Publications in 2012

LAMBERT, Caroline and SPONEM, Samuel (2012) Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective, European Accounting Review, 21 (3): 565-589

 

OZKAN, N., SINGER, Zvi and YOU, H. (2012) Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation, Journal of Accounting Research, 50 (4): 1077-1107

 

MALSCH, Bertrand, GENDRON, Y. and TREMBLAY, M.S. (2012) Sense making in Compensation Committees: A cultural theory perspective, Organization Studies, 33: 389-421

 

MARMOUSEZ, Sophie (2012) Étude d’une exception française : Les déterminants du choix de la composition du collège de commissaires aux comptes, Comptabilité, Contrôle, Audit, 1: 121-151

 

TESSIER, Sophie and OTLEY D. (2012) A conceptual development of Simons’ Levers of Control Framework, Management Accounting Research, 23 (3): 171-185

 
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