The paper tries to provide a synthetic view of accounting education in France and to compare it with the Chinese one. The comparison shows that the main similarities exist between two countries concerning the development trends of this education for the last twenty years and the uniformity of...

In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as 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...

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

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...

Dans la mesure où il existe une certaine ambiguïté dans la définition de plusieurs concepts relevant de ce que nous appelons l’information non conforme à la loi et aux normes, cet article propose une synthèse générale, fondée sur la théorie de l’agence et établie à partir des...

This article investigates the determinants of boards’ financial expertise using a sample of 95 non-financial French listed firms.

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers the general impact on University accounting education programmes and the value of using corporate scandals in the teaching process.

In this study the authors analyze the factors associated with the publication of an English-language annual report in non-English-speaking countries. Using a sample of 3,994 firms from 27 countries in 2003, they find that about 50% of the sample firms issue annual reports in English. Our...

Author's abstract. We investigate the economic consequences of increasing financial report visibility, measured by the use of english as a reporting language for firms from non-English-speaking countries. We sample 113 firms that started publishing their annual report in English (in addition to...