Charles Piot

Univ. Grenoble Alpes

Professor

Grenoble Cedex 9, F-38040

France

French National Center for Scientific Research (CNRS) - Centre de Recherches Appliquées à la Gestion (CERAG)

150 rue de la Chimie, BP47

Grenoble Cedex 9, 38040

France

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 2,884

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9,976

CITATIONS
Rank 12,359

SSRN RANKINGS

Top 12,359

in Total Papers Citations

32

Scholarly Papers (14)

1.

Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence

Journal of Forensic & Investigative Accounting, Vol. 1, No. 2, July-December 2009
Number of pages: 42 Posted: 14 Jul 2008 Last Revised: 15 Oct 2010
Concordia University, Quebec - John Molson School of Business, HEC Montréal - Stephen A. Jarislowsky Chair in Governance, Univ. Grenoble Alpes and Smith School of Business at Queen's University
Downloads 2,735 (2,364)
Citation 5

Abstract:

Audit Committees, Board of Directors, Earnings Management, Financial Reporting Quality, Fraud, Value Relevance of Earnings.

2.

Audit Quality and Earnings Management in France

Number of pages: 40 Posted: 02 Nov 2005
Charles Piot and Rémi Janin
Univ. Grenoble Alpes and University of Grenoble and CERAG-CNRS
Downloads 2,553 (3,005)
Citation 13

Abstract:

Earnings management, accruals, audit quality, audit committee, corporate governance

IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?

Number of pages: 52 Posted: 04 Feb 2011 Last Revised: 05 Oct 2015
Charles Piot, Pascal Dumontier and Rémi Janin
Univ. Grenoble Alpes, University of Grenoble and University of Grenoble and CERAG-CNRS
Downloads 1,022 (15,416)
Citation 2

Abstract:

Mandatory IFRS adoption; Conservatism; Big 4; industry specialization; Europe

IFRS Consequences on Accounting Conservatism within Europe

CAAA Annual Conference 2011
Posted: 15 Dec 2010
Charles Piot, Rémi Janin and Pascal Dumontier
Univ. Grenoble Alpes, University of Grenoble and CERAG-CNRS and University of Grenoble
Downloads 562 (36,255)
Citation 2

Abstract:

Mandatory IFRS adoption, Earnings quality, Conservatism, Big 4 audits, European Union

4.

Corporate Governance Reform and the Cost of Debt Financing of Listed French Companies

Number of pages: 44 Posted: 06 Feb 2007 Last Revised: 16 Dec 2010
Charles Piot and Franck Missonier-Piera
Univ. Grenoble Alpes and University of Geneva - Graduate School of Business (HEC-Geneva)
Downloads 1,423 (8,328)
Citation 5

Abstract:

Board Composition, Board Committees, Institutional Shareholder, Agency Theory, France

5.

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 379 (44,950)

Abstract:

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

6.

Is Joint-Audit Regulation Likely to Mitigate the Audit Market Concentration in the Long Run? The French Experience

Number of pages: 26 Posted: 21 Feb 2014
Lamya Kermiche and Charles Piot
Grenoble Ecole de Management and Univ. Grenoble Alpes
Downloads 164 (101,143)

Abstract:

joint-auditing, auditor concentration, Markov chain, France

7.

IFRS Adoption in Europe and Audit Market Concentration

Number of pages: 57 Posted: 21 Feb 2014 Last Revised: 10 Nov 2014
Nhung Dinh and Charles Piot
French National Center for Scientific Research (CNRS) - Centre de Recherches Appliquées à la Gestion (CERAG) and Univ. Grenoble Alpes
Downloads 160 (96,548)

Abstract:

Auditor concentration, dominance, industry specialization, IFRS adoption, Europe

8.

Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada

International Journal of Auditing, Vol. 9, No. 1, pp. 21-44, March 2005
Number of pages: 24 Posted: 27 Apr 2005
Charles Piot
Univ. Grenoble Alpes
Downloads 16 (446,084)
Citation 7

Abstract:

9.

Auditor Concentration in a Joint-Auditing Environment: The French Market 1997-2003

Managerial Auditing Journal, Vol. 22, No. 2, p. 161-176
Posted: 06 Feb 2007
Charles Piot
Univ. Grenoble Alpes

Abstract:

Joint-auditing, Auditor concentration, Market share, Big 6/4, France

10.

Determinants of the Existence and Managerial Independence of Remuneration and Nominating Committees in France

Finance Controle Strategie, Vol. 9, No. 2, pp. 159-185, June 2006
Posted: 24 Aug 2006
Charles Piot
Univ. Grenoble Alpes

Abstract:

Compensation/remuneration committee, nominating committee, agency theory, corporate governance

11.

Agency Costs and Auditor Changes: Some Evidence in France

Comptabilité - Contrôle - Audit (Accounting, Auditing and Control), Vol. 9, No. 2, pp. 5-30, 2003,
Posted: 04 Nov 2005 Last Revised: 05 Oct 2015
Charles Piot
Univ. Grenoble Alpes

Abstract:

Audit quality, agency costs, financial reporting

12.

Auditor Concentration and Industry Specialization Among French Listed Companies in 1997-98

Comptabilité - Contrôle - Audit (Accounting, Auditing and Control), Vol. 11, No. 2, pp. 149-173,
Posted: 02 Nov 2005 Last Revised: 05 Oct 2015
Charles Piot
Univ. Grenoble Alpes

Abstract:

Statutory auditing, auditor concentration, industry specialization, Big Six

13.

The Existence and Independence of Audit Committees in France

Accounting & Business Research, Vol. 34, No. 3, pp. 223-246
Posted: 02 Nov 2005
Charles Piot
Univ. Grenoble Alpes

Abstract:

Agency Theory, Audit Committee, External Auditing, Corporate Governance, Investment Opportunity Set

14.

Agency Costs and Audit Quality: Evidence from France

European Accounting Review, Vol. 10, No. 3, 2001
Posted: 13 Nov 2001
Charles Piot
Univ. Grenoble Alpes

Abstract:

Statutory auditing; Audit quality; Monitoring; Agency theory; Investment opportunity set