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authIdHal_s : philippe-touron

Are auditors’ Justification of Assessments relevant to the study of audit fee? Evidence from France

Jacques Moreau , Philippe Touron
10th EARNet Symposium, European Auditing Research Network, Sep 2019, Parma, Italy
Conference papers hal-04043249v1

Other comprehensive income: What we know and the path to the unknown

Philippe Touron
41st Annual Congress of the European Accounting Association, European Accounting Association, May 2018, Milan, Italy
Conference papers hal-04043147v1

International accounting standards in French companies in the 1990s: an institutionalization contested by US GAAP

Philippe Touron , Peter Daly
Accounting, Auditing and Accountability Journal, 2020, 33 (8), pp.2027-2051. ⟨10.1108/AAAJ-04-2017-2899⟩
Journal articles hal-03002938v1

Does Auditor Reputation “Discourage” Related-Party Transactions? The French Case

Moez Bennouri , Mehdi Nekhili , Philippe Touron
Auditing: A Journal of Practice and Theory, 2015, 34 (4), pp.1-32. ⟨10.2308/ajpt-51036⟩
Journal articles hal-02380555v1
Image document

L'adoption des principes comptables généralement reconnus aux États-Unis par Saint-Gobain- Pont-à-Mousson : du conflit d'agence à la légitimité institutionnelle

Philippe Touron
Comptabilité - Contrôle - Audit, 2004
Journal articles hal-03003004v1

The history of accounting standards in French-speaking African countries since independence

Jean-Guy Degos , Yves Levant , Philippe Touron
Accounting, Auditing and Accountability Journal, 2018, 32 (1), pp.75-100. ⟨10.1108/AAAJ-03-2016-2459⟩
Journal articles hal-03002944v1

The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation

Philippe Touron
Critical Perspectives On Accounting, 2005, 16 (6), pp.851-873. ⟨10.1016/⟩
Journal articles istex hal-03002955v1
Image document

Mesures de la performance et les autres éléments du résultat global (OCI) : état de l'art

Philippe Touron
Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France.
Conference papers hal-01902529v1

Are disentangled related party transactions value relevant ? some French empirical evidence

Jean François Aubert , Sandrine Boulerne , Philippe Touron
42th annual congress of European Accounting Association (EAA), 2019, Paphos, Cyprus
Conference papers hal-03381437v1

Legitimation Strategies of Wirecard's CEO, Dr Markus Braun

Peter Daly , Philippe Touron
15th GEM&L international Conference on Management and Language, Research Group on Management & Language, May 2022, Passau, Germany
Conference papers hal-04043214v1
Image document

Douze cas d'adoption de normes comptables alternatives sur la période 1970-1995 : de la théorie de l'agence à la légitimité institutionnelle

Philippe Touron
Gestion et management. HEC PARIS, 2006. Français. ⟨NNT : 2006EHEC0008⟩
Theses tel-01175937v1

Une illustration de l'internationalisation des politiques comptables des entreprises françaises: l'adoption de principes comptables reconnus sur le plan international

Philippe Touron
Book sections hal-04033958v1

Does Auditors' Reputation 'Discourage' Related-Party Transactions? The French Case

Moez Bennouri , Mehdi Nekhili , Philippe Touron
Auditing: A Journal of Practice and Theory, 2015, n.p. ⟨10.2308/ajpt-51036⟩
Journal articles hal-01163214v1

The internationalization of accounting policy in a soft-law context: the case of Renault, 1980–1984

Philippe Touron , Peter A. Daly
Accounting History Review, 2013, 23 (2), pp.185-212. ⟨10.1080/21552851.2013.803761⟩
Journal articles hal-03002966v1

Dérivés et comptabilité de couverture en IFRS : vers une (mé)connaissance des risques ?

Philippe Foulquier , Philippe Touron
Comptabilité - Contrôle - Audit, 2008, 14 (3), pp.7. ⟨10.3917/cca.143.0007⟩
Journal articles hal-03002984v1
Image document

The segment information practices of the biggest European companies

Philippe Touron , Stephane Bellanger
Reports hal-00948137v1