THE LATEST ARTICLES

TOP RESEARCH Who are industry specialist auditors?
Economy & Finance

Who are industry specialist auditors?

by Anne Jeny

If industry specialist auditors are supposed to be able to provide better quality audits, how is an auditor’s degree of specialization measured?

TOP RESEARCH To Bernard Colasse, the "soul" of accounting
Economy & Finance

To Bernard Colasse, the "soul" of accounting

by Chrystelle Richard

Professor Chrystelle Richard on her latest book, which was awarded the FNEGE prize

Corporate Transparency and Sustainability Reporting: The South Korean Case
Economy & Finance

Corporate Transparency and Sustainability Reporting: The South Korean Case

by Charles Cho

An argument in favour of more governmental guidelines and enforcement

TOP RESEARCH WhatsApp Acquisition, Intangible Assets and Sky-High Valuation
Economy & Finance

WhatsApp Acquisition, Intangible Assets and Sky-High Valuation

by Anne Jeny

Today, it’s more difficult than ever to measure a firm’s worth in a world where intangible assets drive value.

Regulation? Private Actors Still have Unrivaled Power over their own System
Economy & Finance

Regulation? Private Actors Still have Unrivaled Power over their own System

by Chrystelle Richard

Have we forgotten the duality between the private and public sphere?

Asian Markets: Filling the Knowledge gap about risks
Economy & Finance

Asian Markets: Filling the Knowledge gap about risks

by Marie Kratz

More than ever, practitioners are looking to work with academics to better analyze risk.

Cracking down on tax avoidance
Economy & Finance

Cracking down on tax avoidance

by Anne Jeny

Are financial reporting disclosures out of control?

Irresponsible Lending and the Crisis
Economy & Finance

Irresponsible Lending and the Crisis

by Patricia Langhor

Why Bad Debt Was Attractive and Why it Could be Again

How Easy is it to Spot a Genuinely Green Business?
Sustainability

How Easy is it to Spot a Genuinely Green Business?

by Charles Cho

“Greenwashing” can make genuinely green businesses harder to identify.

TOP RESEARCH CSR: Do Actions Speak Louder than Words?
Sustainability

CSR: Do Actions Speak Louder than Words?

by Charles Cho

This study investigates the extent to which environmental disclosure acts as a lens to filter and shape public perception.