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HEC Paris: Accounting & Management Control (Topic)
26,869 Total downloads

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Showing Papers 1 - 50 of 62
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Incl. Electronic Paper Major Government Customers and Loan Contract Terms
HEC Paris Research Paper No. ACC-2016-1179
Daniel A. Cohen, Bin Li, Ningzhong Li and Yun Lou
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas and HEC Paris - Accounting and Management Control Department
Date Posted: November 16, 2016
Last Revised: November 28, 2016
Working Paper Series
75 downloads

Incl. Electronic Paper The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition
HEC Paris Research Paper No. ACC-2016-1140
Vedran Capkun and Daniel W. Collins
HEC Paris - Accounting and Management Control Department and University of Iowa - Department of Accounting
Date Posted: March 11, 2016
Working Paper Series
146 downloads

Incl. Electronic Paper The Effects of a Training Program to Encourage Social Entrepreneurship
HEC Paris Research Paper No. SPE-2016-1128
Thomas B. Astebro and Florian Hoos
HEC Paris - Strategy & Business Policy and HEC Paris - Accounting and Management Control Department
Date Posted: January 15, 2016
Last Revised: May 03, 2016
Working Paper Series
144 downloads

Incl. Electronic Paper La Démarche Fidelio. Fondements Et Mise En Pratique (FIDELIO Method, Foundations and Applications)
HEC Paris Research Paper No. ACC-2015-1094
Michel Fiol, Annabel-Mauve Adjognon, Paul Delahaie and Catherine Tanneau
HEC Paris - Accounting and Management Control Department, Neoma Business School, HEC Paris and HEC Paris
Date Posted: July 19, 2015
Last Revised: September 17, 2015
Working Paper Series
126 downloads

Incl. Electronic Paper Budgeting in Times of Economic Crisis
Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2015-1122
Sebastian D. Becker, Matthias D. Mahlendorf, Utz Schäffer and Mario Thaten
HEC Paris - Accounting and Management Control Department, Frankfurt School of Finance & Management Gemeinnützige GmbH, WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Date Posted: May 12, 2015
Last Revised: December 08, 2015
Accepted Paper Series
286 downloads

Incl. Electronic Paper Blockholder Exit Threats in the Presence of Private Benefits of Control
Review of Accounting Studies, Forthcoming, Rotman School of Management Working Paper No. 2572724, HEC Paris Research Paper No. ACC-2016-1180
Ole-Kristian Hope, Han Wu and Wuyang Zhao
University of Toronto - Rotman School of Management, HEC Paris and University of Toronto, Rotman School of Management, Accounting
Date Posted: March 04, 2015
Last Revised: December 05, 2016
Working Paper Series
389 downloads

Incl. Electronic Paper Management Control in Service Activities: A 'New Frontier'?
HEC Paris Research Paper No. ACC-2015-1083
Véronique Malleret
HEC Paris - Accounting and Management Control Department
Date Posted: February 22, 2015
Last Revised: March 01, 2015
Working Paper Series
152 downloads

Incl. Electronic Paper Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?
HEC Paris Research Paper No. ACC-2015-1081
Véronique Malleret, Olivier de La Villarmois and Yves Levant
HEC Paris - Accounting and Management Control Department, Université Paris I Panthéon-Sorbonne - Institut d'Administration des Entreprises de Paris (IAE Paris) and Université des Sciences et Technologies de Lille - IAE
Date Posted: February 10, 2015
Working Paper Series
532 downloads

Incl. Electronic Paper From God to Markets. An Analysis of the Meaning Work of Boundary Actors During the 'Mainstreaming' of Socially Responsible Investment
HEC Paris Research Paper No. ACC-2014-1061
Afshin Mehrpouya
HEC Paris - Accounting and Management Control Department
Date Posted: October 16, 2014
Working Paper Series
74 downloads

An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance
Accounting, Organizations and Society, Forthcoming
Walid Alissa, Vedran Capkun, Thomas Jeanjean and Nadja Suca
HEC Paris - Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department, ESSEC Business School - Department of Accounting and Management Control and University of Split
Date Posted: June 26, 2014
Accepted Paper Series

Incl. Electronic Paper Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment
HEC Paris Research Paper No. ACC-2014-1045
Diane-Laure Arjaliès
Ivey Business School at Western University
Date Posted: May 10, 2014
Last Revised: May 15, 2014
Working Paper Series
75 downloads

Incl. Electronic Paper When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
European Accounting Review Forthcoming, HEC Paris Research Paper No. ACC-2014-1035
Sebastian D. Becker
HEC Paris - Accounting and Management Control Department
Date Posted: February 28, 2014
Last Revised: April 01, 2014
Working Paper Series
378 downloads

Incl. Electronic Paper Le rôle de la labellisation dans la construction d’un marché - Le cas de l'ISR en France (The Role of Labellisation in the Design of a Market: The Case of SRI in France)
Revue Française de Gestion, 2013, 7(336), p.93-107., HEC Paris Research Paper No. ACC-2013-1022,
Diane-Laure Arjaliès, Samer Hobeika, Jean Pierre Ponssard and Sylvaine Poret
Ivey Business School at Western University, Ecole Polytechnique, Paris, Ecole Polytechnique, Paris - Laboratoire d'Econometrie and Ecole Polytechnique, Paris
Date Posted: November 23, 2013
Last Revised: January 24, 2014
Accepted Paper Series
74 downloads

Incl. Electronic Paper Defying Gravity: Costly Signaling to Mislead or to Inform?
HEC Paris Research Paper No. ACC-2013-1024
Messod Daniel Beneish, Vedran Capkun and Martin S. Fridson
Indiana University - Kelley School of Business - Department of Accounting, HEC Paris - Accounting and Management Control Department and Lehmann, Livian, Fridson Advisors LLC
Date Posted: November 06, 2013
Last Revised: May 12, 2014
Working Paper Series
168 downloads

Incl. Electronic Paper 'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments
HEC Paris Research Paper No. ACC-2013-995
Florian Hoos, Natalia Kochetova-Kozloski and Anne Christine d'Arcy
HEC Paris - Accounting and Management Control Department, Saint Mary’s University - Sobey School of Business and Vienna University of Economics and Business
Date Posted: July 28, 2013
Last Revised: May 23, 2015
Working Paper Series
241 downloads

Incl. Electronic Paper Challengers from within Economic Institutions: A Second-Class Social Movement? A Response to Déjean, Giamporcaro, Gond, Leca and Penalva-Icher's Comment on French SRI
Journal of Business Ethics, Forthcoming, HEC Paris Research Paper No. ACC-2013-992
Diane-Laure Arjaliès
Ivey Business School at Western University
Date Posted: July 09, 2013
Last Revised: July 22, 2013
Accepted Paper Series
26 downloads

Understanding Organizational Creativity: Insights from Pragmatism
American Pragmatism and Organization - Issues and Controversies, July 2013, Gower Press, edited by Mihaela Kelemen and Nick Rumens, p.131-145
Diane-Laure Arjaliès, Barbara Simpson and Philippe Lorino
Ivey Business School at Western University, University of Strathclyde - Strathclyde Business School and ESSEC Business School
Date Posted: July 09, 2013
Last Revised: October 29, 2013
Accepted Paper Series

Incl. Electronic Paper Valuation Studies? Our Collective Two Cents
Poll article from the editorial board (main authors: H. Kjellberg and A. Mallard), Valuation Studies, 2013, vol.1, issue 1, p.11-30., HEC Paris Research Paper No. ACC-2013-993
Hans Kjellberg, Alexandre Mallard, Diane-Laure Arjaliès, Patrik Aspers, Stefan Beljean, Alexandra Bidet, Alberto Corsin, Emmanuel Didier, Marion Fourcade, Susi Geiger, Klaus Hoeyer, Michèle Lamont, Donald MacKenzie, Bill Maurer, Jan Mouritsen, Ebba Sjögren, Kjell Tryggestad, François Vatin and Steve Woolgar
Stockholm School of Economics - Department of Marketing and Strategy, École Nationale Supérieure des Mines de Paris - Centre de Sociologie de l'Innovation (CSI), Ivey Business School at Western University, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for the Study of Societies, Harvard University, Independent, Spanish Council for Scientific Research (CSIC), French National Center for Scientific Research (CNRS) - Ecole des Hautes Etudes en Sciences Sociales (EHESS), University of California, Berkeley - Department of Sociology, University College Dublin (UCD), Independent, Harvard University - Department of Sociology, University of Edinburgh - School of Social and Political Science, University of California, Irvine - Department of Anthropology, Copenhagen Business School - Department of Operations Management, HHS, Independent, Université Paris X Nanterre and University of Oxford - Said Business School
Date Posted: July 03, 2013
Last Revised: July 22, 2013
Accepted Paper Series
193 downloads

Incl. Electronic Paper Strategic Approaches of CO2 Emissions: The Case of the Cement Industry and Chemical Industry
Arjaliès, D-L., Goubet C. & Ponssard, J-P. (2016). Strategic Approaches of CO2 Emissions: The Case of the Cement and Chemical Industries, In Erdoğdu M., Arun T. and Habid Ahmad I. (Eds.), Handbook of Research on Green Economic Development Initiatives and Strategies, IGI Global, p.583-604,
Diane-Laure Arjaliès, Cécile Goubet and Jean Pierre Ponssard
Ivey Business School at Western University, Caisse des Depots et Consignations - CDC Climat and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Date Posted: July 02, 2013
Last Revised: August 30, 2016
Accepted Paper Series
50 downloads

Incl. Electronic Paper Analysing, Accounting for and Unmasking Domination: On Our Role as Scholars of Practice, Practitioners of Social Science and Public Intellectuals
Organization 2009 16: 779, DOI: 10.1177/1350508409343400, University of Alberta School of Business Research Paper No. 2013-36
Damon Golsorkhi, Bernard Leca, Michael Lounsbury and Carlos Ramirez
Groupe ESC Rouen, Groupe ESC Rouen, University of Alberta - Department of Strategic Management and Organization and HEC Paris - Accounting and Management Control Department
Date Posted: May 19, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper The Use of Management Control Systems to Manage CSR Strategy: A Levers of Control Perspective
Arjaliès, D-L., & Mundy J. (2013), The Use of Management Control Systems to Formulate and Implement CSR Strategy: A Levers of Control Perspective, Management Accounting Research, 24(4): 284-300.,
Diane-Laure Arjaliès and Julia Mundy
Ivey Business School at Western University and University of Greenwich
Date Posted: April 25, 2013
Last Revised: March 29, 2015
Accepted Paper Series
184 downloads

Incl. Electronic Paper The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
Hervé Stolowy, Martin Messner, Thomas Jeanjean and Charles Richard Baker
HEC Paris - Accounting and Management Control Department, University of Innsbruck, ESSEC Business School - Department of Accounting and Management Control and Adelphi University - School of Business
Date Posted: April 07, 2013
Last Revised: October 29, 2013
Accepted Paper Series
243 downloads

Firms' Use of Accounting Discretion to Influence Their Credit Ratings
Journal of Accounting & Economics, Forthcoming
Walid Alissa, Samuel B. Bonsall IV, Kevin Koharki and Michael W. Penn Jr.
HEC Paris - Accounting and Management Control Department, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Washington University in St. Louis - John M. Olin Business School and Florida State University - Department of Accounting
Date Posted: January 09, 2013
Last Revised: December 14, 2013
Accepted Paper Series

Incl. Electronic Paper Struggle Over Joint Audit: On Behalf of Public Interest?
Cédric Lesage, Nicole V.S. Ratzinger-Sakel and Jaana Maria Kettunen
JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics
Date Posted: November 17, 2012
Working Paper Series
445 downloads

Incl. Electronic Paper Advisory Adjudication
Tulane Law Review, Vol. 86, pp. 1289-1344, 2012, Georgetown Public Law Research Paper No. 12-142
Girardeau A. Spann
Georgetown University Law Center
Date Posted: September 26, 2012
Accepted Paper Series
60 downloads

Incl. Electronic Paper Audit Pricing and Nature of Controlling Shareholders: Evidence from France
Chiraz Ben Ali and Cédric Lesage
IPAG Business School and JMSB
Date Posted: April 04, 2012
Working Paper Series
159 downloads

Incl. Electronic Paper Analyst Coverage, Earnings Management and Financial Development: An International Study
Journal of Accounting and Public Policy, Forthcoming
Francois Degeorge, Yuan Ding, Thomas Jeanjean and Hervé Stolowy
University of Lugano - Faculty of Economics, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Date Posted: March 31, 2012
Accepted Paper Series
291 downloads

Incl. Electronic Paper Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries
CAAA Annual Conference 2012
Cédric Lesage, Nicole V.S. Ratzinger-Sakel and Jaana Maria Kettunen
JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics
Date Posted: January 11, 2012
Working Paper Series
751 downloads

Incl. Electronic Paper Tracing Performance in the Pharmaceutical Industry: Ambivalence, Opacity and the Performativity of Flawed Measures
Accounting, Organizations and Society, Vol. 36, No. 7, 2011
Claire Dambrin and Keith Robson
ESCP Europe - Management Control Department and HEC Paris
Date Posted: January 01, 2012
Accepted Paper Series
159 downloads

Incl. Electronic Paper Mothering or Auditing? The Case of Two Big Four in France
Accounting, Auditing and Accountability, Vol. 21, No. 4, 2008
Claire Dambrin and Caroline Lambert
ESCP Europe - Management Control Department and HEC Paris
Date Posted: December 31, 2011
Accepted Paper Series
120 downloads

Incl. Electronic Paper Who is She and Who are We? A Reflexive Journey in Research into the Rarity of Women in the Highest Ranks of Accountancy
Critical Perspectives on Accounting, Forthcoming
Claire Dambrin and Caroline Lambert
ESCP Europe - Management Control Department and HEC Paris
Date Posted: December 31, 2011
Accepted Paper Series
64 downloads

Incl. Electronic Paper Exploring the Role of Objects in the Transformation of Logics: A Practice Perspective
HEC Working Paper No. 952
Diane-Laure Arjaliès
Ivey Business School at Western University
Date Posted: September 30, 2011
Accepted Paper Series
45 downloads

Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-Study Perspective
The European Accounting Review, 2011
Caroline Lambert and Samuel Sponem
HEC Paris and HEC Montreal
Date Posted: September 29, 2011
Accepted Paper Series

Incl. Electronic Paper Institutional Change in the Making - The Case of Socially Responsible Investment
Diane-Laure Arjaliès
Ivey Business School at Western University
Date Posted: September 23, 2011
Last Revised: March 01, 2013
Working Paper Series
188 downloads

Incl. Electronic Paper A Managerial Perspective on the Porter Hypothesis - The Case of Co2 Emissions
Palaiseau, Éditions de l’École Polytechnique, Crifo P., Ponssard J.-P.,eds., pp.151-168, June 2010,
Diane-Laure Arjaliès and Jean Pierre Ponssard
Ivey Business School at Western University and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Date Posted: September 23, 2011
Accepted Paper Series
133 downloads

Incl. Electronic Paper Qu'est-ce que l’Investissement Socialement Responsable (ISR) ? (What is Socially Responsible Investment (SRI)?)
Revue du Financier, November-December 2011, No.193, p.7-19
Diane-Laure Arjaliès
Ivey Business School at Western University
Date Posted: September 14, 2011
Last Revised: March 01, 2013
Accepted Paper Series
146 downloads

Incl. Electronic Paper Approches stratégiques des émissions CO2: Les cas de l'industrie cimentière et de l'industrie chimique (Strategic Approaches to CO2 Emissions: The Case of the Cement Industry and of the Chemical Industry)
Revue Française de Gestion, No. 215, pp. 123-146, June, 2011, English version available June 2013 ,
Diane-Laure Arjaliès, Cécile Goubet and Jean Pierre Ponssard
Ivey Business School at Western University, Caisse des Depots et Consignations - CDC Climat and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Date Posted: September 14, 2011
Last Revised: February 13, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper A Social Movement Perspective on Finance: How Socially Responsible Investment Mattered
Journal of Business Ethics, Vol. 92, No. 1, 2010
Diane-Laure Arjaliès
Ivey Business School at Western University
Date Posted: September 13, 2011
Last Revised: July 10, 2013
Accepted Paper Series
40 downloads

Incl. Electronic Paper Setting the Bar: Earnings Management During a Change in Accounting Standards
Vedran Capkun, Anne JENY-CAZAVAN, Thomas Jeanjean and Lawrence A. Weiss
HEC Paris - Accounting and Management Control Department, ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Date Posted: July 15, 2011
Working Paper Series
739 downloads

Incl. Electronic Paper The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations
Journal of Accounting and Public Policy, Vol.35, Issue 4, July-August 2016, Pages 352-394., HEC Paris Research Paper No. ACC-2016-1170
Vedran Capkun, Daniel W. Collins and Thomas Jeanjean
HEC Paris - Accounting and Management Control Department, University of Iowa - Department of Accounting and ESSEC Business School - Department of Accounting and Management Control
Date Posted: May 31, 2011
Last Revised: September 20, 2016
Accepted Paper Series
2571 downloads

Incl. Electronic Paper An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
International Conference of the French Finance Association (AFFI), 11-13 May 2011
Luc Paugam, Hervé Stolowy and Jean-Francois Casta
HEC Paris, HEC Paris - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance
Date Posted: May 09, 2011
Working Paper Series
202 downloads

Incl. Electronic Paper An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
CAAA Annual Conference 2011
Jean-Francois Casta, Luc Paugam and Hervé Stolowy
University Paris-Dauphine - DRM Finance, HEC Paris and HEC Paris - Accounting and Management Control Department
Date Posted: November 29, 2010
Last Revised: June 19, 2015
Working Paper Series
128 downloads

Incl. Electronic Paper Corporate Fraud and Managers' Behavior: Evidence from the Press
Journal of Business Ethics, Forthcoming
Jeffrey R. Cohen, Yuan Ding, Cédric Lesage and Hervé Stolowy
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Date Posted: March 24, 2010
Last Revised: March 13, 2013
Accepted Paper Series
3259 downloads

Incl. Electronic Paper Challenges in Marketing Socially Useful Goods to the Poor
Ross School of Business Paper No. 1135, California Management Review Forthcoming
Bernard Garrette and Aneel G. Karnani
HEC Paris - Strategy & Business Policy and University of Michigan, Stephen M. Ross School of Business
Date Posted: November 18, 2009
Last Revised: November 04, 2013
Working Paper Series
429 downloads

Boards' Response to Shareholders' Dissatisfaction: The Case of Shareholders' Say on Pay in the UK
European Accounting Review Forthcoming
Walid Alissa
HEC Paris - Accounting and Management Control Department
Date Posted: June 02, 2009
Last Revised: May 03, 2015
Accepted Paper Series

Incl. Electronic Paper Why do You Speak English (in Your Annual Report)?
Thomas Jeanjean, Cédric Lesage and Hervé Stolowy
ESSEC Business School - Department of Accounting and Management Control, JMSB and HEC Paris - Accounting and Management Control Department
Date Posted: October 14, 2008
Working Paper Series
287 downloads

Incl. Electronic Paper Determinants of Board Members' Financial Expertise - Empirical Evidence from France
Thomas Jeanjean and Hervé Stolowy
ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Date Posted: October 14, 2008
Working Paper Series
289 downloads

Incl. Electronic Paper An Inductive Typology of Auditing Research
Cédric Lesage and Heidi Wechtler
JMSB and Sorbonne Business School
Date Posted: July 25, 2008
Last Revised: March 15, 2013
Working Paper Series
371 downloads

Incl. Electronic Paper Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe
Vedran Capkun, Anne JENY-CAZAVAN, Thomas Jeanjean and Lawrence A. Weiss
HEC Paris - Accounting and Management Control Department, ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Date Posted: April 29, 2008
Last Revised: March 12, 2013
Working Paper Series
4357 downloads

Incl. Electronic Paper Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Jacques Richard, Yuan Ding and Hervé Stolowy
Université Paris Dauphine, China Europe International Business School (CEIBS) and HEC Paris - Accounting and Management Control Department
Date Posted: July 16, 2007
Working Paper Series
644 downloads


 

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