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Vedran CAPKUN

Associate Professor

Accounting and Management Control

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Biography

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.

Scientific articles

The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in TimelyGain and Loss Recognition

European Accounting Review, 2018, vol. 27, n° 5, pp 797-815

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

Microcomputations as Micropayments in Web-based Services

ACM Transactions on Internet Technology, May 2014, vol. 13, n° 3,

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

Is Bitcoin a Decentralized Currency ?

IEEE Security & Privacy, May-June 2014, vol. 12, n° 3, pp 54-60

Value Destruction in the New Era of Chapter 11

Journal of Law, Economics and Organization, April 2013, vol. 29, n° 2, pp 461-483

Service Specialization and Operational Performance in Hospitals

International Journal of Operations and Production Management, 2012, vol. 32, n° 4, pp 468-495

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

Chapters edited in books

Measuring the Effects of Improvements in Operations Management

Rapid Modeling For Increasing Competitiveness - Tools And Mindset, G. Reiner (Ed.), Springer, 249-264

Working papers

Earnings Increases as a Type-Revealing Signal

Cahier de Recherche du Groupe HEC , 2016

Setting the Bar: Earnings Management During a Change in Accounting Standards

Mimeo , 2011

Scientific articles

The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in TimelyGain and Loss Recognition

European Accounting Review, 2018, vol. 27, n° 5, pp 797-815

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

Microcomputations as Micropayments in Web-based Services

ACM Transactions on Internet Technology, May 2014, vol. 13, n° 3,

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

Chapters edited in books

Measuring the Effects of Improvements in Operations Management

Rapid Modeling For Increasing Competitiveness - Tools And Mindset, G. Reiner (Ed.), Springer, 249-264

Working papers

Education

  • Habilitation a diriger des recherches (Qualified Research Supervisor) , Université Paris I Panthéon Sorbonne - France
  • Ph.D. in Economics (Management) , Université de Lausanne - Switzerland
  • Master of Science in Banking and Finance , Université de Lausanne - Switzerland
  • University Diploma in Finance and Accounting , University of Split, Faculty of Economics - Croatia

Academic appointments

Academic responsabilities at HEC

  • 2014-2016 Department Head, Accounting and Management Control
  • 2011- Associate Professor
  • 2006- Member of GREGHEC (CNRS)

Scientific Activities

Membership in Academic or Professional Organisation

  • Member, European Accounting Association (EAA)
  • Member, American Finance Association (AFA)
  • Member, Society for Empirical Legal Studies (SELS)
  • Member, American Accounting Association (AAA)
  • Member, American Law Economics Association (ALEA)
  • Member, Association Francophone de Comptabilite (AFC)

Editorial activities

  • Editorial Board Member, Comptabilite Controle Audit
  • Ad-hoc referee, Comptabilite Controle Audit, Mathematics and Financial Economics, The Accounting Review, European Accounting Review, Management Science, Journal of Business, Finance and Accounting, Journal of Empirical Legal Studies.