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Department of Accounting and Control (DAC)

The department of Accounting and Control is involved in pedagogic research, publishes research papers and develops numerous scientific relations with accounting specialists from companies and professional associations.

 


Publications


100 last publications ordered by: publication type  -  year
 

: Peer Reviewed


  N.B.: Publications appears only after the authors have joined HEC Lausanne.
For the complete publications list of authors, please, see their personal websites.

Submitted

Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (submitted). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. working paper. Peer Reviewed

In Press

Bédard J., Gonthier-Besacier N. ; Schatt A. (in press). Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France. AUDITING: A Journal of Practice & Theory. Peer Reviewed
Chen J., Demers E. ; Lev B. (in press). Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls. Management Science. Peer Reviewed
Davila A., Derchi G. ; Oyon D. (in press). Corporate governance: challenges for international sports federations. AISTS Collected Insights on Governance and Ethics. AISTS.
Dousse V. , Oyon D. (in press). Mise en oeuvre des Swiss GAAP RPC : Processus de mise en oeuvre. Expert Focus.
Markides C., Oyon D. ; Schnegg M. (in press). Using management control systems to support agility. AgilityX: How organizations thrive in unpredictable times. Cambridge University Press, Cambridge, UK.
Mikes A. (in press). From Risk Appetite to Values at Risk: Exploring the Ethical Turn in Risk Management. GLOBAL Management Accounting Research Symposium.
Mikes A., Oyon D. ; Jeitziner J. (in press). Risk management: Towards a behavioral perspective. The Routledge Companion to Behavioral Accounting Research. Routledge, Oxford, UK.

2019

Andre Paul, Filip Andrei ; Moldovan Rucsandra (2019). Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level. Journal of International Accounting Research.
André Paul , Kalogirou Fani (2019). IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives. Accounting Forum, 1-23.
Poretti C. , Schatt A. (2019). Le plafond de verre dans les cabinets d’audit suisses. Expert Focus, 8, 566-569.
Yen T.-Y. , André P. (2019). Market reaction to the effect of corporate social responsibility on mergers and acquisitions: Evidence on emerging markets. The Quarterly Review of Economics and Finance, 71, 114-131.

2018

André P., Ben-Amar W. ; Huang Z. (2018). Entreprises familiales, richesse socio-affective et méthode de paiement des fusions et acquisitions (Family firms, socio-emotional wealth and the method of payment in mergers and acquisitions). Revue Française de Gouvernance d’Entreprise, 19, 11-39. Peer Reviewed
André P., Dionysiou D. ; Tsalavoutas I. (2018). Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts' forecasts. Applied Economics, 50, 707-725. Peer Reviewed
Baginski S.P., Demers E., Kausar A. ; Yu Y.J. (2018). Linguistic tone and the small trader. Accounting, Organizations and Society, 68-69, 21-37. Peer Reviewed
Jiang L., André P. ; Richard C. (2018). An international study of internal audit function quality. Accounting and Business Research, 48, 264-298. Peer Reviewed
Poretti C., Schatt A. ; Bruynseels L. (2018). Audit committees' independence and the information content of earnings announcements in Western Europe. Journal of Accounting Literature, 40, 29-53. Peer Reviewed
Raffournier B. , Schatt A. (2018). The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland. International Journal of Auditing, 22, 345-359. Peer Reviewed
Roger T., Roger P. ; Schatt A. (2018). Behavioral bias in number processing: Evidence from analysts' expectations. Journal of Economic Behavior & Organization, 149, 315-331. Peer Reviewed
Schatt A., Bessieux-Ollier C. ; Poretti C. (2018). La gestion des résultats par les nouveaux dirigeants : quels enjeux pour les conseils d’administration ?. Revue Française de Gouvernance d'Entreprise, 19, 69-89. Peer Reviewed

2017

André P. (2017). The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries. Accounting in Europe, 14, 1-12. Peer Reviewed
Barroso R., Ben Ali C., Lesage C. ; Oyon D. (2017, Jan). The moderating effect of small significant shareholders on shareholder protection. European Accounting Association Annual Conference (EAA).
Davila A., Markides C., Oyon D. ; Schnegg M (2017, Jan). Determinants of environment monitoring intensity and its impact on firm’s innovativeness. European Accounting Association Annual Conference (EAA).
Davila A. , Oyon D. (2017). La Liga’s RCD Espanyol, Analyzing the economics of soccer games. IESE Barcelona, 7.
Dong M. , Zhang X.-J. (2017). Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks. European Accounting Review, 1-27. Peer Reviewed
Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (B). London business School, 18.
Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (A). London Business School, 14.
Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (C). London Business School, 11.
Duke L., Markides C. ; Oyon D. (2017). UEFA 2016: The opportunities and challenges of connectivity. London Business School, 19.
Mazzi F., André P., Dionysiou D. ; Tsalavoutas I. (2017). Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research, 47, 268-312. Peer Reviewed
Mikes A. , Morhart F. (2017). Bringing Back Charlie Chaplin: Accounting as Catalyst in the Creation of an Authentic Product of Popular Culture. Management Accounting Research, 35, 66-82. Peer Reviewed
Mikes A. , Zhivitskaya M. (2017). Managing Ambiguity: Changes in the Role of the Chief Risk Officer in the UK's Financial Services Sector. The Routledge Companion to Performance Management and Control. Routledge, Oxford, UK.
Morricone S., Munari F., Oriani R. ; de Rassenfosse G. (2017). Commercialization Strategy and IPO Underpricing. Research Policy, 46, 1133-1141.
Roger P., Roger T. ; Schatt A. (2017). Idiosyncratic Volatility and Nominal Stock Prices: Evidence from Approximate Factor Structures. Finance Bulletin, 1, 29-45. Peer Reviewed
Schatt A. , Clerc C. (2017). La diversité des conseils d’administration suisses : un bilan. Expert Focus, 10, 37-42.
Schatt A. , Poretti C. (2017). Comment sont évaluées les cibles d’OPA en Suisse et en France? . Expert focus, 31-37.

2016

André P., Broye G., Pong C. ; Schatt A. (2016). Are joint audits associated with higher audit fees?. European Accounting Review, 25, 245-274. Peer Reviewed
André P., Filip A. ; Moldovan R. (2016). Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors. The International Journal of Accounting, 51, 443-461. Peer Reviewed
André P., Filip A. ; Paugam L. (2016). Examining the Patterns of Goodwill Impairments in Europe and the US. Accounting in Europe, 13, 329-352. Peer Reviewed
Barroso Casado R., Burkert M., Davila A. ; Oyon D. (2016). Shareholder Protection: The Role of Multiple Large Shareholders. Corporate Governance: An International Review, 24, 105-129. Peer Reviewed
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 et Audit, 22, 39-75. Peer Reviewed
Cardenas D., Davila A. ; Oyon D. (2016). Open Innovation : Academic and Practical Perspectives on the Journey from Idea to Market. Open Innovation. Oxford University Press, Oxford, UK.
Cardenas F., Davila A. ; Oyon D. (2016). Innovation Cells: Company Beachheads in Technology Universities. Open innovation: Academic and Practical Perspectives on the Journey from Idea to Market (pp. 169-201). New York, NY: Oxford University Press.
Dong M., Doukakis L. ; Ryan S. (2016, Jan). Banks’ Accounting Discretion over Debt Valuation Adjustment for Own Credit Risk on Liabilities. 39th Annual Congress of the European Accounting Association. European Accounting Association.
Dong M., Doukakis L.C. ; Ryan S.G. (2016). Banks' Discretion over the Debt Valuation Adjustment for Own Credit Risk. SSRN.
Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Jul). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. 13th Biennial Athenian Policy Forum Conference.
Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Sep). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. 12th Workshop on European Financial Reporting (Eufin).
Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Aug). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. Annual Congress of the American Accounting Association.
Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Jan). The Informativeness of Micro and Macro Information During Economic Crisis and Non-Crisis Periods. 39th Annual Congress of the European Accounting Association. European Accounting Association.
Dousse V. , Oyon D. (2016). Mise en oeuvre des Swiss GAAP RPC - Implications, opportunités et coûts. Expert Focus, 136-140.
Kaplan R. S. , Mikes A. (2016). Risk Management - The Revealing Hand. Journal of Applied Corporate Finance, 28, 8-18. Peer Reviewed
Mikes A. (2016). Book Review: Making a Market for Acts of God. Organization Studies, 37, 1541-1544.
Mikes A. (2016). The Triumph of the Humble Chief Risk Officer. Riskwork: Essays on the Organizational Life of Risk Management. Oxford University Press, Oxford, UK.
Paugam L., André P., Philippe H. ; Harfouche R. (2016). Brand Valuation. Routledge, New York, NY, USA.
Roger P. , Schatt A. (2016). Idiosyncratic risk, private benefits, and the value of family firms. Finance Research Letters, 17, 235-245. Peer Reviewed
Schatt A., Doukakis L., Bessieux-Ollier C. ; Walliser E. (2016). Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Accounting in Europe, 13, 307-327. Peer Reviewed
Stettler A., Dousse V., Dong M. ; Darbellay Y. (2016). Maîtriser l'information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes et établissement des comptes annuels (1). Presses polytechniques et universitaires romandes, Lausanne, Suisse.

2015

Davila A., Oyon D. ; Schnegg M. (2015). Romande Energie: Preparing for a changing landscape. HEC Lausanne-UNIL.
Derchi G. , Oyon D. (2015, Jan). Corporate provision of incentives for the attainment of environmental targets. Academy of Management (AoM) Proceedings. Peer Reviewed
Derchi G. B. (2015). Management Control for Corporate Sustainability Execution: The Role of Employee Compensation. Université de Lausanne, Faculté des hautes études commerciales. Oyon D. (Dir.)
Doukakis L. C. (2015). Book Review: Accounting and regulation: New insights on governance, markets and institutions, Roberto Di Pietra, Stuart McLeay, Joshua Ronen. Springer Science + Business Media, New York (2014). The International Journal of Accounting, 50, 348-351.
Hall M., Mikes A. ; Millo Y. (2015). How Do Risk Managers Become Influential? A Field Study of Toolmaking in Two Financial Institutions. Management Accounting Research, 26, 3-22. Peer Reviewed
Markides C., Oyon D. ; Duke L. (2015). Nayamed (B). London Business School, Case Centre.
Markides C., Oyon D. ; Duke L. (2015). Nayamed (A). London Business School, ECCH European Case Clearing House.
Mikes A. , Kaplan R. S. (2015). When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management. Journal of Applied Corporate Finance, 27, 37-40. Peer Reviewed
Mikes A. , Morhart F. (2015). Chaplin's World. Case study, HEC Lausanne.
Roger P. , Schatt A. (2015). Entrepreneur's Overconfidence, Private Benefits and the Market Performance of the Firm. International Journal of Entrepreneurship and Small Business, 24, 289-301. Peer Reviewed

2014

Apothéloz B., Stettler A., Dousse V. ; Dong M. (2014). Maîtriser l'information comptable : Volume 2. Lien entre la comptabilité financière et la comptabilité de gestion (2). Presses polytechniques universitaires romandes, Lausanne, Suisse.
Barroso R., Burkert M., Davila A. ; Oyon D. (2014, Jan). Extensiveness of Adoption of a Code of Good Governance: The Role of Ownership Concentration and Shareholder Heterogeneity. European Accounting Association Annual Conference (EAA). Peer Reviewed
Barroso R., Burkert M., Davila A. ; Oyon D. (2014, Jan). Private Equity in the Public Market: a Governance Mechanism in a Context of Multiple Large Shareholders. American Accounting Association Annual Conference. Peer Reviewed
Barroso R., Davila A. ; Oyon D (2014, Jan). Board Independence: Integrating Agency and Resource Dependence Theories. Academy of management (AoM) Proceedings. Peer Reviewed
Bessieux-Ollier C., Schatt A., Walliser E. ; Zéghal D. (2014). La reconnaissance du capital immatériel : quels enjeux pour l’évaluation des entreprises ?. Management International, 18, 12-19. Peer Reviewed
Burkert M., Davila A., Kandarp M. ; Oyon D. (2014). Relating alternative forms of contingency fit to the appropriate methods to test them. Management Accounting Research, 25, 6-29. Peer Reviewed
Dong M. (2014). Discussion of "Convergence of Accounting Standards and Foreign Direct Investment". The International Journal of Accounting, 49, 87-96. Peer Reviewed
Dong M., Ryan S.G. ; Zhang X.-J. (2014). Preserving Amortized Costs within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization. Review of Accounting Studies, 19, 242-280. Peer Reviewed
Doukakis L. C. , Papanastasopoulos G. (2014). The Accrual Anomaly in the U.K. Stock Market: Implications of Growth and Accounting Distortions. Journal of International Financial Markets, Institutions and Money, 32, 256-277. Peer Reviewed
Doukakis L.C. (2014). The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities. Journal of Accounting and Public Policy, 33, 551-572. Peer Reviewed
Mikes A. (2014). The Triumph of the Humble Chief Risk Officer. Harvard Business School.
Mikes A. , Migdal A. (2014). Learning from the Kursk Submarine Rescue Failure: the Case for Pluralistic Risk Management. Harvard Business School.
Morricone S., Forti E. ; Munari F. (2014, Jan). "After the IPO: Patenting, Fear of Litigation and Secrecy.". Academy of Management Proceedings, 2014 (pp. 14287-14287). The Academy of Management.
Olivier T. , Schatt A. (2014). Etude de l’évaluation indépendante des cibles d’offres publiques d’achat. Revue Française de Gouvernance d'Entreprise, 13, 7-56.

2013

Apothéloz B., Stettler A., Dousse V., Kunz A. H. ; Dong M. (2013). Maîtriser l'information comptable : Volume 4. Exercices et cas (4). Presses polytechniques et universitaires romandes, Lausanne, Suisse.
Barroso R., Burkert M., Davila A. ; Oyon D. (2013, Jan). Private Equity in the Public Market: a Governance Mechanism in a Context of Multiple Large Shareholders. European Accounting Association Annual Conference (EAA). Peer Reviewed
Derchi G., Burkert M. ; Oyon D. (2013). Environmental management accounting systems: A review of the evidence and propositions for future research. Accounting and Control for Sustainability (Vol. 26, pp. 197-229). Emerald Group Publishing Inc. Peer Reviewed
Derchi G. B., Burkert M. ; Oyon D. (2013). Environmental management accounting mechanisms: A review of the evidence and propositions for future research. Accounting and control for sustainability (Vol. 26, pp. 197-229). Emeral Group Publishing Inc. Peer Reviewed
Schatt A. , Serra F. (2013). Etude des dépréciations du goodwill dans le secteur bancaire européen. L’Expert Comptable Suisse, 8, 465-469.

2012

Apothéloz B., Stettler A., Dousse V. ; Dong M. (2012). Maîtriser l'information comptable : Volume 3. Instruments financiers. Modifications du capital. (3). Presses polytechniques et universitaires romandes, Lausanne, Suisse.
Barroso R., Burkert M., Davila A. ; Oyon D. (2012, Jan). Choice of governance practices and accounting standards: an institutional approach. European Accounting Association Annual Conference (EAA). Peer Reviewed
Burkert M. , Schuhmacher K. (2012). (Book Review) Abdel-Kader, M. G.: Management Accounting Research. The International Journal of Accounting, 47, 401-404.
Burkert M., Ivens B.S. ; Shan J. (2012). Governance mechanisms in domestic and international buyer-supplier relationships: An empirical study. Industrial Marketing Management, 41, 544-556. Peer Reviewed
Cardenas F., Davila A. ; Oyon D. (2012, Jan). Contribution of CVC, R&D, and their interaction to Market and Profitability. Academy of Management (AOM).
Cardenas F., Davila A. ; Oyon D (2012, Jan). Internal and External Determinants of Corporate Venture Capital Activity. Academy of Management (AOM) Annual Meeting. Peer Reviewed
Cardenas F., Davila A. ; Oyon D. (2012, Jan). Complementarity between Corporate Venture Capital and Research & Development: Impact in Value Creation. 32nd Strategic Management Society Annual Conference. Peer Reviewed
Davila A. , Oyon D. (2012). Malea Fashion District: How Successful Managers Use Financial Information to Grow Organizations. Esplugues del Llobregat Vease, Barcelona, Spain.
Dong M. , Shan J. (2012, Jan). Uncertainty judgment on revenue recognition under IFRS: with different earning management incentives. The American Accounting Association (AAA) annual conference. Peer Reviewed
Doukakis L. C. (2012). Discussion of International Corporate Governance and Finance: Legal, Cultural and Political Explanations. International Journal of Accounting, 47, 270-276. Peer Reviewed
Doukakis L. C., Siougle G. ; Vrentzou E. (2012). Tax Management and IFRS Financial Reporting Synergies. International Journal of Accounting, Auditing and Performance Evaluation, 8, 223-238. Peer Reviewed

2011

Barroso R., Burkert M., Davila A. ; Oyon D. (2011). Gouvernance d'entreprise, management responsable et systèmes de contrôle. Pour un management responsable au XXIe siècle (pp. 119-130). Paris: Pearson.
Barroso R., Davila A. ; Oyon D (2011, Jan). Private equity as governance mechanism in a context of concentrated ownership. 34th European Accounting Association Annual Conference (EAA). Peer Reviewed
Bekiris F. V. , Doukakis L. C. (2011). Corporate Governance and Accrual Earnings Management. Managerial and Decision Economics, 32, 439-456. Peer Reviewed






 
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