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Accounting and Management Control
Member of CNRS-GREGHEC Research Group
- Email: capkunSPAMFILTER@hec.fr
Vedran Capkun is an Associate Professor in the Department of Accounting and Management Control. He received his Ph.D. from the University of Lausanne, Switzerland in 2006, and his HDR (Habilitation à diriger des recherches) from the University of Paris I - Panthéon Sorbonne in 2013.
His centers of interests cover the areas of International Financial Accounting, Bankruptcy, Operational Efficiency and Tax Audits His research has been published in the International Journal of Operations and Productions Management, ACM Transactions on Internet Technology, IEEE Security & Privacy, the Journal of Law, Economics, & Organization, Accounting, Organizations, and Society, and Journal of Accounting and Public Policy. He serves as co-editor in chief of Comptabilité-Contrôle-Audit (Accounting-Auditing-Control) and editorial board member of the European Accounting Review.
He is a member of the Association Francophone de Comptabilité (AFC), European Accounting Association (EAA), American Accounting Association (AAA), American Finance Association (AFA), American Law and Economics Association (ALEA), and Society for Empirical Legal Studies (SELS).
He teaches Financial Accounting and Reporting in the MBA, EMBA, and Grande Ecole programs of HEC Paris.
"The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations", Journal of Accounting and Public Policy, July-August 2016, vol. 35, n° 4, pp. 352–394 (in coll. with D. W. COLLINS, T. JEANJEAN).
" Microcomputations as Micropayments in Web-based Services", ACM Transactions on Internet Technology, May 2014, vol. 13, n° 3 (in coll. with G. O. KARAME, A. FRANCILLON, V. BUDILIVSCHI, S. CAPKUN).
"An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Audit Performance", Accounting Organizations and Society, October 2014, vol. 39, n° 7, pp. 495-510 (in coll. with W. ALISSA, T. JEANJEAN, N. SUCA).
"Is Bitcoin a Decentralized Currency ?", IEEE Security & Privacy, May-June 2014, vol. 12, n° 3, pp. 54-60 (in coll. with A. GERVAIS, G. O. KARAME, S. CAPKUN).
"Value Destruction in the New Era of Chapter 11", Journal of Law, Economics and Organization, April 2013, vol. 29, n° 2, pp. 461-483 (in coll. with B. ADLER , L. WEISS ).
"Service Specialization and Operational Performance in Hospitals", International Journal of Operations and Production Management, 2012, vol. 32, n° 4, pp. 468-495 (in coll. with M. MESSNER, C. Rissbacher).
"On the relationship between inventory and financial performance in manufacturing companies", International Journal of Operations and Production Management, 2009, vol. 29, n° 7-8, pp. 789-806 (in coll. with A. Hammeri, L. Weiss).
Chapters in Edited Books
"Measuring the Effects of Improvements in Operations Management", in Rapid Modeling for Increasing Competitiveness - Tools and Mindset, G. Reiner (Ed.), Springer, 2009, 249-264 (in coll. with L. Weiss, A. Hameri).
"Bankruptcy Resolution and the Restoration of Priority of Claims", Cahier de Recherche du Groupe HEC, 2016 (in coll. with Lawrence WEISS).
"Earnings Increases as a Type-Revealing Signal", Cahier de Recherche du Groupe HEC, 2016 (in coll. with M. BENEISH).
"Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe", Cahier de Recherche du Groupe HEC, 2016 (in coll. with D. COLLINS, T. JEANJEAN).
"The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition", Cahier de Recherche du Groupe HEC, 2016 (in coll. with D. COLLINS).
"Setting the Bar: Earnings Management During a Change in Accounting Standards", Mimeo, 2011 (in coll. with A. Cazavan-Jeny, L. Weiss, T. JEANJEAN).
Employment Date: 2006
Main courses taught at HEC
Financial Accounting and Reporting
2013 Habilitation à diriger des recherches (Qualified Research Supervisor), Université Paris I-Panthéon Sorbonne, France.
2006 Ph.D. in Economics (Management), Université de Lausanne, Switzerland.
2002 Master of Science in Banking and Finance, Université de Lausanne, Switzerland.
1999 University Diploma in Finance and Accounting, University of Split, Faculty of Economics, Croatia.
Academic responsibilities at HEC
2014-2016 Department Head, Accounting and Management Control.
2011- Associate Professor.
2006- Member of GREGHEC (CNRS).
Membership in Academic or Professional Organisation
Member, Association Francophone de Comptabilité (AFC).
Member, European Accounting Association (EAA).
Member, American Finance Association (AFA).
Member, American Law & Economics Association (ALEA).
Member, Society for Empirical Legal Studies (SELS).
Member, American Accounting Association (AAA).
Editorial Board Member, Comptabilité Contrôle Audit.
Ad-hoc referee, Comptabilité Contrôle Audit, Mathematics and Financial Economics, The Accounting Review, European Accounting Review, Management Science, Journal of Business, Finance and Accounting, Journal of Empirical Legal Studies..
International Financial Accounting