Category: Professions & Comptabilité

Empirical analysis of factors influencing delay in article acceptance in accounting journals

Using a sample of articles published in top accounting journals, the researchers estimate a multivariate model and find empirical evidence of factors influencing delay in article acceptance. Acceptance delay is measured as the time from article submission to acceptance. They find that article length and journal workload are significantly and positively associated with acceptance delay, […]

Chapter 4: Building new theories and a specific concept for boards of directors: the practicholar research design

This chapter suggest a collaborative research design for corporate governance research that not only integrates interaction but also joint theory and concept building, with practice. The proposed research design builds bridges for reflection between scholars and practitioners, while offering relevant processes and a systematic approach to theory and concept building. The authors call the design […]

CSR audit at a crossroads: What the daily experience of listeners teaches us

This paper contributes to the growing literature surrounding the issues of CSR assurance from a new perspective, that of auditors’ daily experience. Using an ethnography of two audit firms, the authors show that a gap exists between the conception that companies have of what CSR is (and should be) on the one hand and that which […]

Football and Cryptocurrencies

This article investigates the emerging segment of the cryptocurrency market related to football fan tokens (FFTs)—digital assets used for engagement with professional football clubs around the world. More specifically, the authors study the investability of FFTs from the perspective of risk and return. They find that FFTs generate a whopping 150% return on the first […]

Le “responsable du bonheur”: quel rôle ? Quelles qualités requises? Comment juger de son efficacité?

Le “responsable du bonheur”: quel rôle ? Quelles qualités requises? Comment juger de son efficacité?

Un nouveau gestionnaire: “le responsable du bonheur” Afin de prévenir la démotivation, le désengagement ou l’absentéisme de leurs employés, plusieurs entreprises au Québec et ailleurs dans le monde choisissent de nommer un « responsable du bonheur ». Cet article s’intéresse à son rôle, aux qualités requises pour tenir ce poste et se demande comment juger […]