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Accounting, Control and Legal affairs research seminars

Published on 03/7/2024

ACL research seminar series are organised by the Accounting, Control and Legal affairs department. They are open to all.

If you are interested, please contact Pierre Lescoat, pierre.lescoat@neoma-bs.fr ou Elise Berlinksi, elise.berlinski@neoma-bs.fr.

The shedule will be updated on a regular basis

Nathalie Clavijo (TBS Education) – “Cracking a brick in the Master’s House: counter practices as counter-accounts of difference and survival” – Co-authored with Ludivine Perray-Redslob (emlyon business school) and Emmanouela Mandalaki (NEOMA).

Oliver Bintz (ESMT Berlin) – “How Does Recognition of Forward-Looking Estimates Affect Learning when the Underlying is Mostly Determined by Macroeconomic Developments? Evidence from CECL” – Co-authored with Matt Philips (MIT) and Ally Lin (ESMT).

Rong Ding (NEOMA BS), “Do Director Networks Matter for Environmental Disclosures in Heavily Polluting Industries? Evidence from China”
Simone Traini (NHH Norwegian School of Economics): “Foreign Institutional Ownership and Corporate Tax Planning”
Jeong-Hoon HYUN (NEOMA BS): “Incentive System Design When Earnings Congruence is Low”
Yunqi Xu (NEOMA BS), “Equity-debt Dual Holdings and Demand for High-quality Audits”
Keith Robson (HEC Paris), “Technological mediation, mediating morality and the moral imaginaries of design: performance measurement systems in the pharmaceutical industry”
Han Wu (HEC Paris), “The (In)Visibility of Undisclosed Political Connections”
Chih-Chieh Hsieh (NEOMA BS), “Effect of Audit-Firm Membership in Alliances, Associations and Networks on Tax Planning – International Evidence”
P Seung Hwan (Peter) Oh (McGill University, Canada), “Do Audit Committee Members with Tarnished Reputations Learn from their Mistakes?”
Crystal Yanting SHI (HEC Paris), “Internal Control Processes and Employee Job Satisfaction”

Pr. Sean Cao (Georgia State University): “How to Talk When a Machine is Listening: Corporate Disclosure in the Age of AI”
Chih-Chieh (Chris) HSIEH (NEOMA): “VAT Adoption and Corporate Income Tax Avoidance”
Stéphanie Thiery (ICN Nancy) and Stéphane Lhuillery (NEOMA BS, Finance Dpt), “Gender, Position, and Earnings Management”
Jeong-Hoon (David) Hyun (NEOMA BS), “When and Where Does the Tournament Prize Matter?”
Albert Kwame Mensah (HEC Paris), “Wisdom of crowds as a verification tool in bank lending: Evidence from borrowers’ customer tweets”
Wenhong DING (NEOMA BS), Heading into the Digital Age: Intelligent Manufacturing and Asymmetric Cost Behavior
Wenxuan HOU (University of Edinburgh, Business School), Witchcraft and financial development
Pierre LESCOAT (NEOMA BS), Sustainable Careers and Performance Evaluation Systems: The Example of Investment Bankers

Pr. Olivier DESPLEBIN, Université de Rouen – “Blockchain et comptabilité”.
Pr Fahim Javed (Le Mans Université), Pr Mehdi Nekhili (Le Mans Université) et Pr Haithem Nagati (EM Lyon) – “Looking beyond homophily: Board gender quota law and the choice of gender-diverse audit partners”.
Pr. Pénélope Van den Bussche (Dauphine) et Pr. Claire Dambrin (ESCP) – “Assetizing the self: human capital on peer-to-peer platforms“.
“Knowledge sources of internal audit innovation“, Pr Marion Tellechea (ICN), Stéphanie Thiery Dubuisson (ICN) et Stéphane Lhuillery (NEOMA)
“We all have better things to do than do audit work”. Accepting compromises in audit work: An ethnography of junior auditors in Big 4 firms”, Pr Sébastien Stenger (ISG)
Pr. Thomas Bourveau (Columbia Business School, New York) “Public Company Auditing Around the Securities Exchange Act”