Daniel Oyon

HEC Lausanne, Faculty of Business and Economics

Professor of Management Control

Anthropole 3031.1

University of Lausanne

1015 Lausanne

Switzerland

SCHOLARLY PAPERS

5

DOWNLOADS

843

TOTAL CITATIONS

4

Scholarly Papers (5)

1.

The Internal Organization of Enterprise Risk Management

Number of pages: 59 Posted: 26 Aug 2014
Christopher D. Ittner and Daniel Oyon
University of Pennsylvania - Accounting Department and HEC Lausanne, Faculty of Business and Economics
Downloads 757 (67,403)
Citation 4

Abstract:

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enterprise risk management, organizational design, risk owner, finance unit, internal audit

2.

Shareholder Protection: The Role of Multiple Large Shareholders

Barroso Casado, R., Burkert, M., Dávila, A., and Oyon, D. (2016) Shareholder Protection: The Role of Multiple Large Shareholders. Corporate Governance, 24: 105– 129. doi: 10.1111/corg.12131.
Number of pages: 52 Posted: 17 Feb 2023
IESEG School of Management, University of Fribourg - Department of Business Administration, University of Navarra, IESE Business School and HEC Lausanne, Faculty of Business and Economics
Downloads 86 (578,450)

Abstract:

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Shareholder Protection, Corporate Governance; MLS; Multiple Large Shareholders

3.

The Moderating Role of Performance Measurement System Sophistication on the Relationships between Internal Value Drivers and Performance

Barroso R., Burkert M., Davila A., Oyon D., Schuhmacher K., (2016), The Moderating Role of Performance Measurement System Sophistication on the Relationships between Internal Value Drivers and Performance, Comptabilité Contrôle Audit, 22, pp. 39-75
Posted: 19 Oct 2016
IESEG School of Management, University of Fribourg - Department of Business Administration, University of Navarra, IESE Business School, HEC Lausanne, Faculty of Business and Economics and Emory University - Goizueta Business School

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4.

Relating Alternative Forms of Contingency Fit to the Appropriate Methods to Test Them

Management Accounting Research, Forthcoming
Posted: 08 Aug 2013
University of Fribourg - Department of Business Administration, University of Navarra - IESE Business School, IESE Business School and HEC Lausanne, Faculty of Business and Economics

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contingency theory, matching form of fit, moderation form of fit, mediation form of fit, polynomial regression analysis, covariance-based structural equation modeling, Monte Carlo simulation

5.

Linking the Quality of Management Control Systems to Their Users' Competencies: An Empirical Study

Posted: 31 Jul 2005
ESCP Europe, HEC Lausanne, Faculty of Business and Economics and University of Lausanne

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Management control systems, user perspective, errors

Other Papers (1)

Total Downloads: 16
1.

Blockholder Heterogeneity And Audit Fees: Does Private Information Matter?

Raúl Barroso, Chiraz Ben Ali, Cédric Lesage & Daniel Oyon (2022) Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?, Accounting in Europe, DOI: 10.1080/17449480.2022.2091465
Number of pages: 57 Posted: 21 Dec 2022
IESEG School of Management, Concordia university, JMSB and HEC Lausanne, Faculty of Business and Economics
Downloads 16

Abstract:

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Audit Fees; Blockholder Heterogeneity, Small Blockholders SBH; Principal-Principal Conflict; Agency Theory