Zobrazeno 1 - 10
of 64
pro vyhledávání: '"Alain Schatt"'
Autor:
Laurence Godard, Alain Schatt
Publikováno v:
Revue Gouvernance, Vol 1, Iss 1 (2004)
Les risques liés à la présence du décideur au sein de l’organe de contrôle ont été évoqués à de nombreuses reprises au cours des dernières années et ont été à l’origine de modifications réglementaires récentes en France. Nous vé
Externí odkaz:
https://doaj.org/article/795c76d36fc5464abafc2e0a3a747d8d
Publikováno v:
Comptabilité Contrôle Audit. :55-81
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::893492132dff4e9ab85f9888908b62c7
https://doi.org/10.3917/cca.282.0055
https://doi.org/10.3917/cca.282.0055
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e5b0b96d3c3449903518f0b8eeedd76
https://doi.org/10.2139/ssrn.4014365
https://doi.org/10.2139/ssrn.4014365
Autor:
Véronique Bessière, Alain Schatt
Publikováno v:
Finance Contrôle Stratégie.
Ce numéro spécial de Finance Contrôle Stratégie regroupe six articles présentés lors de la conférence internationale de gouvernance (C.I.G.), qui s’est tenue en juin 2019 à Bruxelles, sous l’égide de l’Association Académique Internati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bf31e4e93f650084767250a7180175bd
https://doi.org/10.4000/fcs.7229
https://doi.org/10.4000/fcs.7229
Autor:
Alain Schatt, Bernard Raffournier
Publikováno v:
International Journal of Auditing. 22:345-359
Several studies have shown that International Financial Reporting Standards (IFRS) adoption is associated with higher audit fees. We provide additional evidence on this issue by analyzing the Swiss context, which is particularly suitable for two reas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7aec1e1428401f181c334ef3ca2302b7
https://doi.org/10.1111/ijau.12139
https://doi.org/10.1111/ijau.12139
Publikováno v:
Journal of Economic Behavior & Organization. 149:315-331
Research in neuropsychology shows that individuals process small and large numbers differently. Small numbers are processed on a linear scale, while large numbers are processed on a logarithmic scale. In this paper, we show that financial analysts pr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e3623539691202539a61a103794f77bd
https://doi.org/10.1016/j.jebo.2018.02.026
https://doi.org/10.1016/j.jebo.2018.02.026
Publikováno v:
Journal of Accounting Literature. 40:29-53
We examine whether the percentage of independent members sitting on the audit committee, in different institutional settings, impacts the market reaction (measured by the abnormal stock returns variance and the abnormal trading volume) to earnings an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e26e33d04150591e59ce3801ff90aefc
https://doi.org/10.1016/j.acclit.2017.11.002
https://doi.org/10.1016/j.acclit.2017.11.002
Publikováno v:
Auditing: A Journal of Practice and Theory
Auditing: A Journal of Practice and Theory, American Accounting Association, 2019, 38 (5), pp.23-45. ⟨10.2308/ajpt-52339⟩
Auditing: A Journal of Practice and Theory, American Accounting Association, 2019, 38 (5), pp.23-45. ⟨10.2308/ajpt-52339⟩
SUMMARY Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded audit reports. Like critical audit matters recently introduced in the U.S., and key audit matters introduced by international standard setters, the pur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::56a33cc43ba41b704456371e7924c8a8
https://hal.archives-ouvertes.fr/hal-02011144
https://hal.archives-ouvertes.fr/hal-02011144
Publikováno v:
Accounting in Europe
Accounting in Europe, Taylor & Francis (Routledge), 2016, 13 (3), pp.307--327. ⟨10.1080/17449480.2016.1254348⟩
Accounting in Europe, Taylor & Francis (Routledge), 2016, 13 (3), pp.307--327. ⟨10.1080/17449480.2016.1254348⟩
International audience; In 2004, the IASB adopted the mandatory annual impairment-test-only of goodwill (IAS 36) instead of amortization of goodwill. We present and discuss the academic literature regarding the association between the goodwill impair
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4ce88d9726118a1ccc654008049a3bac
https://doi.org/10.1080/17449480.2016.1254348
https://doi.org/10.1080/17449480.2016.1254348