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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SSRN CITATIONS
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Top 35,311

in Total Papers Citations

8

CROSSREF CITATIONS

10

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, University of Strasbourg - EM Strasbourg Business School, Heriot-Watt University - School of Management and Languages and University of Lausanne, HEC-Lausanne
Downloads 811 (30,505)
Citation 5

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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, University of Strasbourg - 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 679 (39,613)
Citation 7

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

3.

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 332 (95,254)
Citation 2

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

4.

Behavioral Bias in Number Processing: Evidence from Analysts' Expectations

Journal of Economic Behavior and Organization, Vol. 149, May 2018
Number of pages: 41 Posted: 06 Oct 2015 Last Revised: 24 Jul 2019
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 241 (133,866)
Citation 1

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Financial analysts, target prices, behavioral biases, number perception

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 198 (161,481)

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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 (188,900)
Citation 3

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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 99 (280,701)

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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 70 (345,905)
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 51 (404,249)

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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 (700,513)
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Audit fees, IFRS adoption, IFRS renouncement, Swiss GAAP