NEWSLETTER - 2016Accounting & Management Control Department

1st Research Bulletin

We are delighted to present the 1st Research Bulletin of the Accounting & Management Control Department at ESSEC Business School!

The Bulletin includes:• The 2015 publications from our professors (articles, books and book

chapters)• Invited presentations made by our professors (at other universities and

professional organizations) between January 1 and December 31, 2015• Awards and honors received by our professors between January 1 and

December 31, 2015• Upcoming departmental research seminars.

Our plan is to issue a Bulletin twice a year and possibly with additional information and/or in a different format. In the meantime, we hope you will find the time and enjoy finding out more about the research topics our professors are working on, their recognitions and where they are solicited to disseminate their expertise!

Charles H. Cho, PhDHead of Accounting and Management Control DepartmentESSEC Business School

Publications in 2015Articles

André, P., Filip, A., and Paugam, L. (2015). The Effect of Manda-tory IFRS Adoption on Conditional Conservatism in Europe. Journal of Business, Finance and Accounting, 42(3-4), 482-514.

Audousset-Coulier, S., Jeny, A., and Jiang, L. (forthcoming). The Validity of Auditor Industry Specialization Measures. Auditing: A Journal of Practice and Theory.

Bozzolan, S., Cho, C.H., and Michelon, G. (2015). Impression Ma-nagement and Organizational Audiences: The FIAT Group Case. Journal of Business Ethics, 126(1), 143-165.

Brivot, M., Cho, C.H., and Kuhn, J.R. Marketing or Parrhesia? A Longitudinal Study of the AICPA Leaders’ Communications in Times of Public Trust, Crisis Management and Trust Repair. (2015). Critical Perspectives on Accounting, 31(1), 23-43.

Chauvey, J-N., Giordano-Spring, S., Cho, C.H., and Patten, D.M. (2015). The Normativity and Legitimacy of CSR Disclosure: Evi-dence from France. Journal of Business Ethics, 130(4), 789-803.

Cho, C.H., Jung, J-H, Kwak, B., Lee, J., and Yoo, C-Y. (forthcoming). Professors on the Board: Do They Contribute to Society Outside the Classroom? Journal of Business Ethics.

Cho, C.H., Laine, M., Roberts, R.W., and Rodrigue, M. (2015). Or-ganized Hypocrisy, Organizational Façades, and Sustainability Reporting. Accounting, Organizations and Society, 40(1), 78-94.

Cho, C.H., Michelon, G., Patten, D.M., and Roberts, R.W. (2015). CSR Disclosure: The More Things Change…? Accounting, Auditing and Accountability Journal, 28(1), 14-35.

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Cruz, L.B., Delgado N.A., Leca, B., and Gond, J-P. (forthcoming). Institutional Resilience in Extreme Operating Environments: The Role of Institutional Work. Business and Society.

Depoers F., Jeanjean, T., and Jérôme T. (forthcoming), Voluntary Disclosure of Greenhouse Gas Emissions: Constrasting the Carbon Disclosure Project and corporate reports, Journal of Business Ethics.

Endenich, C. and Trapp, R. (forthcoming). Cooperation for Publi-cation? An Analysis of Co-Authorship Patterns in Leading Accoun-ting Journals. European Accounting Review.

Endenich, C., Hoffjan, A., Schlichting, T., and Trapp, R. (forthco-ming). Harmonizing Management Accounting in International Sub-sidiaries: Beyond National Borders. Journal of Business Strategy.

Erkens, M., Paugam, L., Stolowy, H. (2015). Non-Financial Infor-mation: State of the Art and Research Perspectives Based on a Bibliometric Study. Comptabilité-Contrôle-Audit, 21(3), 15-92.

Filip, A., Labelle, R. and Rousseau, S. (2015). Legal regime and Financial Reporting Quality. Contemporary Accounting Research, 32(1), 280-307.

Filip, A., Jeanjean, T. and Paugam, L. (2015). Using Real Activi-ties to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance. Journal of Business, Finance and Accounting, 42(3-4), 515-554.

Jeanjean T., Stolowy H., Erkens M., and Yohn-Lombardi T. (2015), International Evidence on the Impact of Adopting English as an External Reporting Language. Journal of International Business Studies, 46, 180–205.

Kang, J., Kim, H., Chu, H., Cho, C.H., and Kim, H. (forthcoming). In Distrusts of Merits: The Negative Effects of Astroturfs on People’s Prosocial Behaviors. International Journal of Advertising.

Kazmi, B.A., Leca, B., and Naccache, P. (forthcoming). Is Corporate Social Responsibility a New Spirit of Capitalism?” Organization.

Leca, B., Rüling, C.C., and Puthod, D. (2015). Animated times: Un-derstanding the renewal of field-configuring event series through critical transitions. Industry and Innovation, 22(3), 173-192.

Lobo G.J., Paugam L., Stolowy H., and Astolfi, P. (forthcoming). The Effect of Business and Financial Market Cycles on Credit Ra-tings: Evidence from the Last Two Decades. Abacus.

Paugam, L., Astolfi, P., and Ramond, O. (2015). Accounting for Business Combinations: Do Purchase Price Allocations Matter? Journal of Accounting and Public Policy, 34(4), 362-391.

Paugam, L. and Ramond, O. (2015). Effect of Impairment-Testing Disclosures on the Cost of Equity Capital. Journal of Business Finance and Accounting, 42(5-6), 583-618.

Ramirez, C., Stringfellow, L., and Maclean, M. (2015). Beyond Seg-ments in Movement: A ‘Small’ Agenda for Research in the Pro-fessions. Accounting, Auditing and Accountability Journal, 28(8), 1341-1372.

Rodrigue, M., Cho, C.H., and Laine, M. (2015). Level and Tone of Environmental Disclosure: A Comparative Analysis of a Corpora-tion and its Stakeholders. Social and Environmental Accountability Journal, 35(1), 1-16.

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Books & Book Chapters

Bouty, I., Gomez, M.L., Godard, C. (2015). Socio-Materiality and the Transnational Expansion of Soft Regulation: Michelin in Haute Cui-sine around the World. In Materiality, Rules and Regulation. New Trends in Management and Organization Studies, eds De Vaujany, F-X., Mitev, N., Lazara, G.F., and Mukherjee, A. Palgrave Macmillan, London.

Gomez, M.L. (2015). A Bourdieusian perspective on strategizing. In The Cambridge Handbook of Strategy as Practice, 2nd Edition (pp.141-154) eds Golsorkhi, D., Rouleau, L., Vaara, E., and Seidl, D. Cambridge University Press, Cambridge.

Gomez, M.L. (2015). Creativity at Work: Generating Useful No-velty in Haute Cuisine Restaurants. In The Emergence of Novelty in Organizations, Perspectives on Process Organization Studies (pp. 216 -241), eds Garud, R., Simpson, B., Langley, A., Tsoukas, H. Oxford University Press, Oxford.

Hoffjan, A. and Endenich, C. (2015). Zur International Ver-gleichenden Controllingforschung – Empirische Ergebnisse aus Deutschland, Spanien und Frankreich [Comparative Management Accounting – Empirical Results from Germany, Spain and France]. In Praxishandbuch Controlling, eds Becker, W. and Ulrich, P. Sprin-ger, Berlin.

Jedidi, I. and Richard, C. (2015). L'internationalisation des normes d'audit: entre simplification et complexification. In Les systèmes de gestion entre simplification et complexification (pp. 101-111), eds. Naro, G. and Travaillé, D. Economica, Lonrai, France.

Lorino, P. (2015) Learning as transforming collective activity through dialogical inquiries. In Francophone perspectives of lear-ning through work (p. 145-168), eds Filliettaz, L., Billett, S. Springer International Publishing, Heidelberg and New York.

Mottis, N. (2015). Finance et RSE, un pilotage à construire. Finance and Gestion, 331, 910.

Mottis, N. (2015). Stratégie: de la balistique au théatre. Les Echos, May 7.

Awards and Honors in 2015

Charles Cho• 2015 Plenary Speaker for the 7th International Scientific Conference

– Financial Reporting and Auditing –Economic, Social and Regu-latory Conditions at the Cracow University of Economics, Poland.

• 2015 Keynote Speaker for the 2nd Henley Inter-Disciplinary Sus-tainability Seminar at Henley Business School, University of Rea-ding, UK.

• 2015 ESSEC Foundation Research Award.• Guest Co-Editor for the Special Issue on “Critical Perspectives on

Social and Environmental Accounting”, Critical Perspectives on Accounting (with Sophie Spring), published in December 2015.

Andrei Filip• 2015 Keynote Speaker for the IFRS Conference at the Anglo-

American University, Prague, Czech Republic.

Bernard Leca• 2015 Keynote Speaker for the Seminar on the Professionalization

of the Social in Brazil Research at the Fundação Getúlio Vargas , Sao Paulo, Brazil.

Stefan Linder & Adrian Zicari• 2015 ESSEC Foundation White Project Award

Philippe Lorino• 2015 Keynote Speaker for EGOS Standing Working Group, Greece.• 2015 Keynote Speaker for the Organizations, Artefacts and Prac-

tices Conference at the University of Technology Sydney (UTS), Australia.

Nicolas Mottis• 2015 Keynote Speaker for the PRI Academic Conference at the

London School of Economics, UK.

Chrystelle Richard• 2014 FNEGE Award for Best Collective Research Book for Comp-

tabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse, co-edited with Marc Nikitin.

SAVE THE DATE FOR OUR UPCOMING SEMINARS

February 2, 2016 - Hervé Stolowy - HEC Paris

February 12, 2016 - Mary Ellen Carter - Boston College

February 19, 2016 - Matthew Hall - London School of Economics

March 1, 2016 - Michel Magnan - Concordia University

March 15, 2016 - Christof Beuselink - IESEG

April 5, 2016 - Annalisa Principe - Bocconi University

April 19, 2016 - David Veenman - Erasmus University

April 26, 2016 - Keith Robson - HEC Paris

May 3, 2016 - Ane Tamayo - London School of Economics

Invited presentations in 2015

Charles Cho• Cracow University of Economics, Poland• China Europe International Business School, China• Seoul National University, South Korea• Korea Advanced Institute of Science and Technology (KAIST),

South Korea• KDI School of Management and Public Policy, South Korea• University of Central Florida, USA• Audencia Nantes, France• Université de Nice Sophia Antipolis, France• Université Toulouse 3 – IUT Paul Sabatier, France• 2015 International Forum on Energy, Business and Society.

Council on Business and Society, USA• Doctoral/New Scholar Consortium. 2015 Conference of the Ame-

rican Accounting Association’s Public Interest Section Mid-Year Meeting, USA

• Symposium on Accounting and Popular Culture (Chair). 38th European Accounting Association Annual Congress, UK.

• Global Reporting Initiative (GRI), Netherlands

Anastasios Elemes• IESEG School of Management, France• HEC Paris, France• Erasmus School of Economics, Netherlands

Andrei Filip• Babes Bolyai University, Romania

Thomas Jeanjean• HEC Montreal, Canada• European Financial Reporting Advisory Group (EFRAG),

Belgium

Anne Jeny• Concordia University, Canada

Philippe Lorino• Institut de Radioprotection et de Sûreté Nucléaire (IRSN), France• ESCP-Europe, France• Université de Montréal, Canada• HEC Montreal, Canada

Nicolas Mottis• University of Ottawa, Canada• MEDEF and Institut de Gestion Sociale, France

Luc Paugam• King's College London, UK• University of Exeter, UK

Chrystelle Richard• Institut Français des Administrateurs, France

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