Jean Bédard

Université Laval - École de comptabilité

Professor

2325, rue de la Terrasse

Québec, Québec G1V 0A6

Canada

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 1,244

SSRN RANKINGS

Top 1,244

in Total Papers Downloads

28,474

SSRN CITATIONS

16

CROSSREF CITATIONS

67

Scholarly Papers (18)

1.

Corporate Governance and Earnings Management

Number of pages: 35 Posted: 29 Jun 2001
University of Sfax, Université Laval - École de comptabilité and Free University of Bozen-Bolzano - Faculty of Economics and Management
Downloads 17,344 (221)
Citation 13

Abstract:

Loading...

Corporate governance; Audit committee; Earnings management; Discretionary accruals

2.

The Informational Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-tracking Study

Accounting Horizons, Forthcoming DOI 10.2308/acch-52047
Number of pages: 49 Posted: 23 Jul 2014 Last Revised: 19 Sep 2019
Université Laval - École de comptabilité, Université Laval - École de comptabilité and Saint Louis University - Richard A. Chaifetz School of Business
Downloads 2,610 (6,393)
Citation 10

Abstract:

Loading...

key audit matters, critical audit matters, eye-tracking, visual attention, information processing

3.

Sarbanes Oxley Internal Control Requirements and Earnings Quality

Number of pages: 41 Posted: 24 Aug 2006
Jean Bédard
Université Laval - École de comptabilité
Downloads 2,601 (6,432)
Citation 39

Abstract:

Loading...

Internal controls, Unexpected accruals, Earnings quality, Auditing, Sarbanes-Oxley Act

4.

The Audit Reporting Model: Current Research Synthesis and Implications

Auditing: A Journal of Practice & Theory, 32 (Supplement 1):323-351
Number of pages: 47 Posted: 06 Sep 2012 Last Revised: 13 Dec 2018
University of Southern CaliforniaUniversity of California, Riverside, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Christopher Newport University and University of Cincinnati - Department of Accounting
Downloads 1,583 (14,306)
Citation 4

Abstract:

Loading...

The Audit Reporting Model, The Audit Report, Auditing, Assurance, Expectation Gap, Financial Statements

Strengthening the Financial Reporting System: Can Audit Committees Deliver?

Number of pages: 66 Posted: 23 Jul 2009
Jean Bédard and Yves Gendron
Université Laval - École de comptabilité and Université Laval
Downloads 1,053 (26,058)
Citation 5

Abstract:

Loading...

Audit committee, Corporate governance, Effectiveness, Regulation, Review of literature

Strengthening the Financial Reporting System: Can Audit Committees Deliver?

International Journal of Auditing, Vol. 14, No. 2, pp. 174-210, July 2010
Number of pages: 37 Posted: 23 Jun 2010
Jean Bédard and Yves Gendron
Université Laval - École de comptabilité and Université Laval
Downloads 1 (829,937)
  • Add to Cart

Abstract:

Loading...

6.

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

Number of pages: 54 Posted: 15 Jan 2008 Last Revised: 01 Nov 2010
Jean Bédard and Suzanne M. Paquette
Université Laval - École de comptabilité and Université Laval, École de comptabilité
Downloads 894 (33,364)
Citation 11

Abstract:

Loading...

Non-audit tax services, auditor independence, audit committees, financial expertise, busy directors.

7.

An Evaluation of the French Experience with Joint Auditing

Number of pages: 49 Posted: 22 Oct 2012 Last Revised: 03 Dec 2014
Université Laval - École de comptabilité, Univ. Grenoble Alpes and University of Lausanne, HEC-LausanneUniversité de Bourgogne - Finance
Downloads 805 (38,535)
Citation 7

Abstract:

Loading...

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

8.

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-LausanneUniversité de Bourgogne - Finance
Downloads 578 (59,666)
Citation 3

Abstract:

Loading...

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

9.

Benefits and Costs of Auditor’s Assurance: Evidence from the Review of Quarterly Financial Statements

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 11 Nov 2010 Last Revised: 12 Jul 2013
Jean Bédard and Lucie Courteau
Université Laval - École de comptabilité and Free University of Bozen-Bolzano - Faculty of Economics and Management
Downloads 358 (105,813)
Citation 2

Abstract:

Loading...

Interim Financial Reporting, Auditor Reviews, Regulation, Audit Fees, Unexpected Accruals

10.

Investor Reaction to Auditors’ Going Concern Emphasis of Matter: Evidence from a Natural Experiment

Number of pages: 70 Posted: 23 Jan 2016 Last Revised: 24 Jan 2018
Jean Bédard, Carl Brousseau and Ann Vanstraelen
Université Laval - École de comptabilité, Université Laval - School of Accounting and Maastricht University
Downloads 252 (153,419)

Abstract:

Loading...

going concern, auditor's report, emphasis of matter paragraph, perceived financial reporting quality

11.

Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Plan

Contemporary Accounting Research, Vol. 24, No. 3, 2007
Number of pages: 49 Posted: 16 Feb 2005 Last Revised: 25 Jan 2016
Université Laval - École de comptabilité, Université Laval, École de comptabilité and Université Laval - Département des Sciences Comptables
Downloads 179 (210,960)

Abstract:

Loading...

Implicit taxes, Initial public offerings, Underpricing, Marginal investor, Tax incentives, Quebec Stock Savings Plan

12.

Design Issues in Studies on the Effect of Engagement Partner Identification on Audit Quality: Insight from a Natural Experiment

Number of pages: 50 Posted: 30 Sep 2019 Last Revised: 01 Feb 2020
Université Laval - École de comptabilité, Université Laval - School of Accounting and Université Laval - École de comptabilité
Downloads 85 (365,074)
Citation 1

Abstract:

Loading...

engagement partner identification; audit quality; auditor's report; treatment and control groups

13.

Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services

Forthcoming, Accounting Perspectives
Number of pages: 54 Posted: 17 Nov 2020
Jean Bédard and Suzanne M. Paquette
Université Laval - École de comptabilité and Université Laval, École de comptabilité
Downloads 80 (378,513)

Abstract:

Loading...

Auditor-provided tax services, non-audit services, auditor independence, audit committee, financial expertise, litigation risk

14.

Role of Old Boys' Networks and Regulatory Approaches in Selection Processes for Female Directors

Forthcoming in the British Journal of Management
Number of pages: 57 Posted: 10 Mar 2021
Burgundy School of Business, Université Laval - École de comptabilité, Université de Bourgogne - Burgundy School of Business and Université du Québec Abitibi-Témiscamingue
Downloads 49 (487,883)

Abstract:

Loading...

Corporate governance. Social networks, Boards of Directors, Women on boards, Regulation, Gender diversity

15.

Audit Committee, Underpricing of IPOs, and Accuracy of Management Earnings Forecasts

Corporate Governance: An International Review, Vol. 16, Issue 6, pp. 519-535, November 2008
Number of pages: 17 Posted: 03 Nov 2008
Jean Bédard, Daniel Coulombe and Lucie Courteau
Université Laval - École de comptabilité, Université Laval - Département des Sciences Comptables and Free University of Bozen-Bolzano - Faculty of Economics and Management
Downloads 2 (782,175)
  • Add to Cart

Abstract:

Loading...

16.

Does Recent Academic Research Support Changes to Audit Reporting Standards?

Accounting Horizons, January 2016
Posted: 18 Jul 2015 Last Revised: 02 Jun 2016
Université Laval - École de comptabilité, University of Adelaide - Business School, Christopher Newport University and University of Southern CaliforniaUniversity of California, Riverside

Abstract:

Loading...

auditor report, audit reporting model, PCAOB, IIASB

17.

The External Auditor and the Audit Committee

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014.
Posted: 12 Apr 2014
Jean Bédard and Tiphaine Compernolle
Université Laval - École de comptabilité and Université Laval - École de Comptabilité

Abstract:

Loading...

Audit, Auditor independance, Governance

18.

Demand and Supply of Auditing in Ipos - an Empirical Analysis of the Quebec Market

Posted: 02 Dec 2000
Jean Bédard, Daniel Coulombe and Lucie Courteau
Université Laval - École de comptabilité, Université Laval - Département des Sciences Comptables and Free University of Bozen-Bolzano - Faculty of Economics and Management

Abstract:

Loading...