Alain Schatt

University of Lausanne, HEC-Lausanne

Professor of Financial Accounting

Unil Dorigny, Batiment Internef

Lausanne, 1015

Switzerland

SCHOLARLY PAPERS

10

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24

Scholarly Papers (10)

Are Joint Audits Associated with Higher Audit Fees?

Number of pages: 52 Posted: 12 Apr 2012 Last Revised: 17 Mar 2017
HEC Lausanne, EM Strasbourg Business School, Heriot-Watt University - School of Management and Languages and University of Lausanne, HEC-Lausanne
Downloads 790 (29,365)
Citation 14

Abstract:

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Joint Audits, Audit fees, Audit quality, Legal regime, France, UK, Italy

Are Joint Audits Associated with Higher Audit Fees?

European Accounting Review, Forthcoming
Posted: 07 Dec 2014
HEC Lausanne, EM Strasbourg Business School, Heriot-Watt University - School of Management and Languages and University of Lausanne, HEC-Lausanne

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Joint audits, audit fees, audit quality, France, UK, Italy

2.

An Evaluation of the French Experience with Joint Auditing

Number of pages: 49 Posted: 22 Oct 2012 Last Revised: 03 Dec 2014
Jean Bédard, Charles Piot and Alain Schatt
Université Laval - École de comptabilité, Univ. Grenoble Alpes and University of Lausanne, HEC-Lausanne
Downloads 618 (41,623)
Citation 6

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Joint audit, France, Auditor concentration, Audit fees, Audit quality

3.

Behavioral Bias in Number Processing: Evidence from Analysts' Expectations

Number of pages: 41 Posted: 06 Oct 2015 Last Revised: 04 Mar 2018
Tristan Roger, Patrick Roger and Alain Schatt
Université Paris-Dauphine, PSL Research University, Strasbourg University - LARGE Research Center - EM Strasbourg Business School and University of Lausanne, HEC-Lausanne
Downloads 217 (138,821)
Citation 3

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Financial analysts, target prices, behavioral biases, number perception

4.

Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France

AUDITING: A Journal of Practice & Theory, DOI 10.2308/ajpt-52339
Number of pages: 55 Posted: 15 May 2018 Last Revised: 01 May 2019
Université Laval - École de comptabilité, University Grenoble Alpes and University of Lausanne, HEC-Lausanne
Downloads 195 (153,532)
Citation 1

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Audit Report, Justifications of Assessments, France, Market Reaction, Audit Qualility, Audit Fees, Audit Delay

5.

Do Goodwill Impairments by European Firms Provide Useful Information to Investors?

Forthcoming, Accounting in Europe
Number of pages: 34 Posted: 19 Oct 2016 Last Revised: 26 Oct 2016
University of Lausanne, HEC-Lausanne, University of Lausanne, HEC, Montpellier Business School and Université Côte d'Azur
Downloads 193 (154,999)
Citation 2

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6.

Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-Mainstream and Language Barrier Biases

European Accounting Review, Forthcoming
Number of pages: 45 Posted: 08 Mar 2009
Bernard Raffournier and Alain Schatt
University of Geneva and University of Lausanne, HEC-Lausanne
Downloads 166 (177,242)
Citation 11

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accounting research, accounting journals, publications, language

7.

Women Involved in the Financial Reporting Process and Financial Reporting Quality

Number of pages: 38 Posted: 31 Jul 2017
Université de Bourgogne - Burgundy School of Business, HEC Lausanne, Université de Bourgogne - Burgundy School of Business and University of Lausanne, HEC-Lausanne
Downloads 90 (280,196)

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Financial reporting, Women, CFO, Audit committee, External auditor, Family firms, France

8.

Idiosyncratic Risk, Private Benefits, and the Value of Family Firms

Number of pages: 27 Posted: 12 Mar 2016
Patrick Roger and Alain Schatt
Strasbourg University - LARGE Research Center - EM Strasbourg Business School and University of Lausanne, HEC-Lausanne
Downloads 68 (330,273)
Citation 1

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Family firm, blockholders, idiosyncratic risk, private benefits, market value

9.

Excessive Takeover Premiums Paid by Acquiring Banks Controlled by Mutual Banks: The Case of Crédit Agricole–Crédit Lyonnais

29th International Conference of the French Finance Association (AFFI) 2012
Number of pages: 24 Posted: 17 Sep 2012
Frédéric Lobez and Alain Schatt
Université de Lille Nord de France – European Center for Corporate Control Studies and University of Lausanne, HEC-Lausanne
Downloads 48 (390,184)
Citation 1

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Mutual banks, Corporate governance, Acquisition, Premium

10.

The Impact of International Financial Reporting Standards (IFRS) Adoption and IFRS Renouncement on Audit Fees: The Case of Switzerland

International Journal of Auditing, Vol. 22, Issue 3, pp. 345-359, 2018
Number of pages: 15 Posted: 23 Oct 2018
Bernard Raffournier and Alain Schatt
University of Geneva and University of Lausanne, HEC-Lausanne
Downloads 0 (661,445)
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Audit fees, IFRS adoption, IFRS renouncement, Swiss GAAP