Jean Bédard

Université Laval - École de comptabilité

Professor

2325, rue de la Terrasse

Québec, Québec G1V 0A6

Canada

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 955

SSRN RANKINGS

Top 955

in Total Papers Downloads

25,682

CITATIONS

56

Scholarly Papers (15)

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 16,407 (165)
Citation 3

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Corporate governance; Audit committee; Earnings management; Discretionary accruals

2.

Sarbanes Oxley Internal Control Requirements and Earnings Quality

Number of pages: 41 Posted: 24 Aug 2006
Jean Bédard
Université Laval - École de comptabilité
Downloads 2,434 (5,121)
Citation 23

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

3.

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: 28 Feb 2018
Université Laval - École de comptabilité, Université Laval - École de comptabilité and Saint Louis University - Richard A. Chaifetz School of Business
Downloads 2,102 (6,550)
Citation 1

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

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 California, Université Laval - École de comptabilité, University of Adelaide - Business School, Emory University, Washburn University and University of Cincinnati - Department of Accounting
Downloads 1,425 (12,482)
Citation 1

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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 1,022 (20,391)
Citation 3

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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 (680,308)
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6.

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

Number of pages: 47 Posted: 15 Jan 2008 Last Revised: 01 Nov 2010
Jean Bédard and Suzanne M. Paquette
Université Laval - École de comptabilité and Universite Laval, Ecole de comptabilite
Downloads 788 (30,145)
Citation 4

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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
Jean Bédard, Charles Piot and Alain Schatt
Université Laval - École de comptabilité, Univ. Grenoble Alpes and University of Lausanne, HEC-Lausanne
Downloads 623 (41,435)
Citation 5

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

8.

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 333 (89,278)
Citation 1

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

9.

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 212 (142,777)
Citation 1

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

10.

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, Universite Laval, Ecole de comptabilite and Université Laval - Département des Sciences Comptables
Downloads 172 (172,888)

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

11.

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 Accounting and Auditing Research and Education Center (MARC)
Downloads 161 (182,954)

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

12.

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 (635,457)
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13.

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, Washburn University and University of Southern California

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auditor report, audit reporting model, PCAOB, IIASB

14.

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

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Audit, Auditor independance, Governance

15.

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

International Journal of Auditing, Vol. 4, No. 3, November 2000
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

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