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The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud

Stolowy, Hervé; Messner, Martin; Jeanjean, Thomas; … - HEC Paris (École des Hautes Études Commerciales) - 2013

In this paper, we use the investment fraud of Bernard Madoff to inquire into the production of trust in the context of financial markets. Drawing upon empirical data related to U.S. individual investors (interviews and letters) as well as documentary material, we investigate the mechanisms...

Persistent link: https://www.econbiz.de/10010832975

Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970

RAMIREZ, Carlos - HEC Paris (École des Hautes Études Commerciales) - 2007

this paper analyses the transformations induced since 1970 in the French accountancy profession by the globalisation of France's economy.

Persistent link: https://www.econbiz.de/10005011668

Differences between domestic accounting standards and IAS: measurement, determinants and implications

Ding, Yuan; Hervé, Stolowy; Hope, Ole-Kristian; … - HEC Paris (École des Hautes Études Commerciales) - 2005

This study analyzes determinants and effects of differences between Domestic Accounting Standards (DSA) and … Internationake Accounting Standards (IAS). …

Persistent link: https://www.econbiz.de/10005011653

Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment

Arjaliès, Diane-Laure - HEC Paris (École des Hautes Études Commerciales) - 2014

The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...

Persistent link: https://www.econbiz.de/10011147705

When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment

Becker, Sebastian - HEC Paris (École des Hautes Études Commerciales) - 2015

Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...

Persistent link: https://www.econbiz.de/10011122611

Accounting and the Birth of the Notion of Capitalism

Eve, CHIAPELLO - HEC Paris (École des Hautes Études Commerciales) - 2003

invented is an example of the influence of accounting ideas on economic and sociological thinking. …

Persistent link: https://www.econbiz.de/10005011575

Searching for the accounting features of capitalism: an illustration with the economic transition process in China

Chiapello, Eve; Ding, Yuan - HEC Paris (École des Hautes Études Commerciales) - 2005

Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti …-capitalist countries where a new economic system was set up. A study of how accounting has changed with the economic transition in China … helps us identify those "accounting features" required for a capitalist economy that clearly differ from those needed for …

Persistent link: https://www.econbiz.de/10005011578

Control at a distance as self-control: the renewal of the myth of control through technology

Dambrin, Claire - HEC Paris (École des Hautes Études Commerciales) - 2007

This paper draws on socio-institutional research on accounting technology. It underlines the ability of one type of … accounting technology (performance measurement technology) to be a base for control at a distance since this technology links …

Persistent link: https://www.econbiz.de/10005011628

'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments

Hoos, Florian; Kochetova-Kozloski, Natalia; D'Arcy, Anne - HEC Paris (École des Hautes Études Commerciales) - 2013

The position of an internal audit function as a “servant of two masters” (i.e. management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a critical role in balancing the potentially competing...

Persistent link: https://www.econbiz.de/10010832962

Making things visible : audit quality control in the UK and the definition of the professional order

Carlos, RAMIREZ - HEC Paris (École des Hautes Études Commerciales) - 2005

Amongst professional activities, audit has increasingly departed from what the sociology of professions traditionally considered to be lying at the heart of the identity of the members of a professional body : the autonomy to judge the nature and amount of work that is necessary to treat the...

Persistent link: https://www.econbiz.de/10005011600