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The regulation of statutory auditing: an institutional theory approach

Baker, C. Richard; Bédard, Jean; Hauret, Christian Prat dit - In: Managerial Auditing Journal 29 (2014), pp. 371-394

Purpose –This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and Canada. Design/methodology/approach –Using publicly...

Persistent link: https://www.econbiz.de/10010795398

Commentary on Braun's "the ecological rationality of historical costs and conservatism"

Baker, C. Richard - In: Accounting, Economics, and Law : AEL ; a convivium 9 (2019) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012008234

Role of Old Boys’ Networks and Regulatory Approaches in Selection Processes for Female Directors

Allemand, Isabelle; Bédard, Jean; Brullebaut, Bénédicte - In: British Journal of Management 33 (2021) 2, pp. 784-805

Persistent link: https://www.econbiz.de/10012536256

Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services*

Bédard, Jean; Paquette, Suzanne M. - In: Accounting Perspectives 20 (2021) 1, pp. 7-48

Persistent link: https://www.econbiz.de/10012536593

Does recent academic research support changes to audit reporting standards?

Bédard, Jean; Coram, Paul; Espahbodi, Reza; Mock, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 255-275

Persistent link: https://www.econbiz.de/10011508343

The credibility of earning forecasts in IPO prospectuses and underpricing

Bédard, Jean; Coulombe, Daniel; Courteau, Lucie - In: Accounting perspectives : a journal of The Canadian … 15 (2016) 4, pp. 235-267

Persistent link: https://www.econbiz.de/10011645649

Consequences of expanded audit reports : evidence from the justifications of assessments in France

Bédard, Jean; Gonthier-Besacier, Nathalie; Schatt, Alain - In: Auditing : a journal of practice & theory 38 (2019) 3, pp. 23-45

Persistent link: https://www.econbiz.de/10012117034

The informational value of key audit matters in the auditor's report : evidence from an eye-tracking study

Sirois, Louis-Philippe; Bédard, Jean; Bera, Palash - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 141-162

Persistent link: https://www.econbiz.de/10011910562

Investor reaction to auditors' going concern emphasis of matter : evidence from a natural experiment

Bédard, Jean; Brousseau, Carl; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 38 (2019) 2, pp. 27-55

Persistent link: https://www.econbiz.de/10012056559

Role of old boys' networks and regulatory approaches in selection processes for female directors

Allemand, Isabelle; Bédard, Jean; Brullebaut, Bénédicte - In: British journal of management 33 (2022) 2, pp. 784-805

Persistent link: https://www.econbiz.de/10013186020