The aim of this research is to assess the power of the accounting profession on the international standard setting institutions after their reform in 2001. International accounting standard setting, technical and political process, can be studied through power relations. A theoretical framework...

This dissertation gives an account of a study of the emergence of socially responsible investment in France. We adopt an interpretative and qualitative approach. The research aims at understanding the process favouring the integration of socially responsible investment within financial market....

The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap...

This research is a contribution to the understanding of auditor-client interactions and conflicts. Based on an interpretive approach, it rests on interviews with auditors (29), auditees (20), audit committee chairmen (3) and an ex-chairman of AMF (French Market regulator). Particular attention...

This research tries to understand audit committee’s working and effectiveness. It aims to open the audit committee black box by analyzing the interactions between participants. The approach is comprehensive, based on analysis of 59 interviews with attendees of 32 CAC 40 companies’ audit...

Consumption is not only utilitarian but symbolical indeed cultural, this dissertation explains in depth what French young women from Maghreb feels in their ethnic consumer experiences. This research highlights and defines the concept of intercultural inhibition arising at these young women and...

This thesis deals with different problems related to markets with transaction costs and is composed of four parts.In part I, we begin with the study of assymptotic hedging a European option in a local volatility model with bid-ask spread.In part II, we study the optimal consumption problem in a...

Marketing has been given a strong interface and connection role within the literature, creating the assumption of a naturally “open” marketing. However, specifically, the opening of the marketing organization is not so obvious. In a theoretical paper, Day (2011) introduces the Open Marketing...

After generics, which are copies of chemical medicines, "copies" of already patented biologics (biosimilars) are entering the biologics market and competing with their originators. Many uncertainties remain regarding the development of this newly emerging market, and the ability of biosimilars...

This dissertation focuses on the managerial practices of the Lebanese SMEs leaders. It pursues the overall goal of understanding how, in a crisis marked by rapid change and various uncertainties, these leaders manage to survive and strengthen the resilience of their businesses. From here comes...