Alain Schatt

University of Lausanne, HEC-Lausanne

Professor of Financial Accounting

Unil Dorigny, Batiment Internef

Lausanne, 1015

Switzerland

  • University of Lausanne, HEC-Lausanne

SCHOLARLY PAPERS

10

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SSRN CITATIONS
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43

CROSSREF CITATIONS

11

Scholarly Papers (10)

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1.

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
Jean Bédard, Nathalie Gonthier‐Besacier and Alain Schatt
Université Laval - École de comptabilité, University Grenoble Alpes and University of Lausanne, HEC-Lausanne
Downloads 1,073 (40,275)
Citation 3

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

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 1,058 (41,072)
Citation 7

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

3.

Are Joint Audits Associated with Higher Audit Fees?

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Are Joint Audits Associated with Higher Audit Fees?

Number of pages: 52 Posted: 12 Apr 2012 Last Revised: 17 Mar 2017
Paul André, Géraldine Broye, Christopher K. M. Pong and Alain Schatt
HEC Lausanne, University of Strasbourg - EM Strasbourg Business School, Heriot-Watt University - School of Management and Languages and University of Lausanne, HEC-Lausanne
Downloads 936 (48,075)
Citation 19

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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
Paul André, Géraldine Broye, Christopher K. M. Pong and Alain Schatt
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

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
ICN Business School, Strasbourg University - LARGE Research Center - EM Strasbourg Business School and University of Lausanne, HEC-Lausanne
Downloads 353 (164,042)
Citation 17

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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
Alain Schatt, Leonidas C. Doukakis, Corinne Bessieux and Elisabeth Walliser
University of Lausanne, HEC-Lausanne, Athens University of Economics and Business, Montpellier Business School and Université Côte d'Azur
Downloads 313 (186,464)
Citation 1

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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 201 (288,698)
Citation 6

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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
Isabelle Allemand, Paul André, Benedicte Brullebaut and Alain Schatt
Université de Bourgogne - Burgundy School of Business, HEC Lausanne, Université de Bourgogne - Burgundy School of Business and University of Lausanne, HEC-Lausanne
Downloads 171 (333,744)
Citation 2

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

8.

European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees

European Accounting Review, Forthcoming
Number of pages: 60 Posted: 28 Jan 2022 Last Revised: 29 Jan 2024
Gerald J. Lobo, Romain Oberson and Alain Schatt
University of Houston - C.T. Bauer College of Business, IESEG School of Management and University of Lausanne, HEC-Lausanne
Downloads 121 (440,627)

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Audit effort, Global systemically important banks, Banking supervisory power, Financial reporting quality

9.

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 97 (516,379)
Citation 2

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

10.

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 90 (541,924)

Abstract:

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Mutual banks, Corporate governance, Acquisition, Premium