Hervé Stolowy

TL;DR: In this article, the authors analyze the effect of the mandatory introduction of IFRS standards on earnings quality, and more precisely on earnings management, focusing on three first-time adopter countries, namely Australia, France, and the UK.

TL;DR: In this paper, the authors analyzed determinants and effects of differences between domestic accounting standards (DAS) and International Accounting Standards (IAS) and created two indices, absence and divergence, to measure the extent to which certain accounting issues are missing in DAS but are covered in IAS.

TL;DR: In this paper, the authors analyzed determinants and effects of differences between domestic accounting standards (DAS) and International Accounting Standards (IAS) and created two indices, absence and divergence, to measure the extent to which certain accounting issues are missing in DAS but are covered in IAS.

TL;DR: In this paper, the authors provide a comprehensive review of the literature and propose a conceptual framework for accounts manipulation based on the possibility of wealth transfer between the different stakeholders, and in practice, the target of the manipulation appears generally to be the earnings per share and the debt/equity ratio.

TL;DR: In this paper, the authors examined the role of managers' behavior in the commitment of the fraud and found that personality traits appear to be a major fraud risk factor, and that auditors should evaluate the ethics of management through the components of the theory of planned behavior: assessment of attitude, subjective norms, perceived behavioral control and moral obligation.