Hervé STOLOWY
Professor
Accounting and Management Control

Biography
Hervé Stolowy holds a Degree in Business Administration (ESCP Europe), a Master's degree in Law (University Paris-Val de Marne), a B.A. in Russian and American Studies (University Paris-Sorbonne), a Ph.D. in Financial Accounting (University Paris-Panthéon-Sorbonne) and an "Habilitation à diriger des recherches" ("Qualified Doctoral Dissertation Supervisor"). He is a certified "expert comptable" (French equivalent of a chartered accountant or certified public accountant).
He has authored and co-authored nine books (including "Financial Accounting and Reporting - A Global Perspective", Cengage, Andover, UK, 5th edition, 2017, in collaboration with Yuan Ding), chapters in 10 collective works and published over 65 articles in academic and applied journals (Abacus, Accounting Auditing & Accountability Journal, Accounting, Organizations and Society, Advances in International Accounting, Contemporary Accounting Research, Comptabilité - Contrôle - Audit, European Accounting Review, Finance - Contrôle - Stratégie, Journal of International Business Studies, The International Journal of Accounting, Issues in Accounting Education, Journal of Accounting and Public Policy, Les Echos, Review of Accounting and Finance, Revue de Droit Comptable and Revue Française de Comptabilité). His research and teaching interests span financial and international accounting, and focus more specifically on accounts manipulation, intangibles, international accounting harmonization and cash flow statements.
He is a member of the Association Francophone de Comptabilité (AFC), European Accounting Association (EAA), American Accounting Association (AAA), and Canadian Academic Accounting Association (CAAA).
He is past president of AFC, past co-Editor of Comptabilité - Contrôle - Audit, past chair of the Standing Scientific Committee of the European Accounting Association and current Editor of European Accounting Review.
Hervé Stolowy teaches financial accounting in the different graduate programs of HEC Paris: introduction to financial accounting and financial statement analysis (HEC-MBA Program and HEC Master of Science in Management - Grande Ecole), and both advanced accounting and international accounting (HEC MSc in Management Grande Ecole). He also teaches in the HEC doctoral program (research in financial accounting) and supervises several Ph.D. students.
Scientific articles
Contemporary Accounting Research, Forthcoming, (in coll. with H. STOLOWY, Y. GENDRON, J. MOLL)
Abacus, September 2018, vol. 54, n° 3, pp 381-416, (in coll. with Jean-François CASTA, H. STOLOWY)
Accounting and Business Research, July 2018, vol. 48, n° 5, pp 525-548, (in coll. with H. STOLOWY)
European Accounting Review, July 2017, vol. 26, n° 3, pp 411-418,
Journal of Business Ethics, September 2017, vol. 144, n° 3, pp 637-659, (in coll. with J. COHEN, Y. DING, C. LESAGE)
Abacus, March 2017, vol. 53, n° 1, pp 59-93, (in coll. with G. LOBO, H. STOLOWY, P. ASTOLFI)
Journal of International Business Studies, February 2015, vol. 46, n° 2, pp 180-205, (in coll. with T. JEANJEAN, M. ERKENS, T. YOHN)
Comptabilité Contrôle Audit, December 2015, vol. 3, n° 21, pp 15-92, (in coll. with M. ERKENS, L. PAUGAM)
Contemporary Accounting Research, Summer 2014, vol. 31, n° 2, pp 354-397, (in coll. with R. Baker, T. Jeanjean, M. Messner)
Journal of Accounting and Public Policy, January-February 2013, vol. 32, n° 1, pp 1-25, (in coll. with F. Degeorge, Y. Ding, T. Jeanjean)
Books
De Boeck Supérieur
South-Western Cengage Learning
CEIBS Publishing
De Boeck Université, Bruxelles
Thomson Learning, London
South-Western Cengage Learning
Montchrestien - Gualino éditeur
Thomson Learning, London
Montchrestien - Gualino éditeur
Thomson Learning, London
Chapters edited in books
L'Histoire Comme Méthode Pour Comprendre Le Managment, Mathieu Floquet, Pierre Labardin, Yves Levant, Editions L'Harmattan, 123-136
La Comptabilité En Action – Mélanges En L’hOnneur Du Professeur Geneviève Causse, Alain Burlaud, Arnaud Thauvron, Editions L'Harmattan, 129-159
Comptabilité, Finance, Et Politique - Mélanges En L’hOnneur Du Professeur Christian Hoarau, A. Burlaud (Ed.), Experts-Comptables Services, 157-172
Comptabilité, Société, Politique - Mélanges En L'Honneur Du Professeur Bernard Colasse, M. Nikitin, C. Richard (Eds), Economica, 97-111
Comptabilité, Contrôle Et Société - Mélanges En L'Honneur Du Professeur Alain Burlaud, C. Hoarau, J. L. Malo, C. Simon (Eds), Foucher, Paris, 171-181
Encyclopédie De Comptabilité, Contrôle De Gestion Et Audit, B. Colasse, Economica, 187-207
L'Art Du Management - Leadership, Performance, Développement Durable, B. Ramanantsoa (Ed.), Pearson Education France, Partie 2 - chap 2
L'Art Du Management 3, HEC Paris, Dunod, Paris, 151-156
The Blackwell Encyclopedia Of Management, C. Clubb (ed.), Blackwell Publishing, 1: Accounting, 290-295
Les Leçons D'Enron, M. A. Frison-Roche, Autrement, 163-167
Proceedings
9th IEEE International Conference on e-Business Engineering (ICEBE)/8th SOAIC/6th EM2I/6th SOKMBI/4th ASOC , 2012 , Hangzhou (Y. DU, X. WANG, L. AI)
IEEE International Conference on Web Services (ICWS 2009) , 2009 , Los Angeles (S. MADNICK, H. ZHU, Y. FAN)
23rd International Conference on Advanced Information Networking and Applications Workshops , 2009 , Bradford (Z. MAAMAR, Q. Z. SHENG, H. YAHYAOUI, K. BOUKADI)
7th Working IEEE/IFIP Conference on Software Architecture (WISCA 2008) , 2008 , Vancouver (Y. FAN, J. WANG, L. WANG, F. JIANG)
6th International Conferernce on Grid and Cooperative Computing , 2007 , Urumchi (Y. FAN, F. JIANG)
Actes du 27e Congrès de l'Association Francophone de Comptabilité , 2006 , Tunis (T. Jeanjean)
Actes du 24e Congrès de l'Association Francophone de Comptabilité (cédérom) , 2003 , Louvain-la-Neuve (Y. DING)
Actes du 23e Congrès de l'Association Française de Comptabilité , 2002 , Toulouse (Y. DING)
Actes du 21e Congrès de l'Association Française de Comptabilité (cédérom) , 2001 (Y. DING, M. TENENHAUS)
Actes du 18e congrès de l'Association Française de Comptabilité , 1998 (P. Touron)
Actes du 8th World Congress of the IAAER (cédérom) , 1997 , Paris
Actes du 17e Congrès de l'Association Française de Comptabilité , 1996 , Valenciennes
Actes du Congrès de l'Association Française de Comptabilité , 1993 , Toulouse
Actes de la Journée d'Etude de l'Association Française de Comptabilité , 1989 , Paris
Actes du Congrès de l'Association Française de Comptabilité , 1988 , Nice
International Telecommunication Union , 2014
European Academy of Management (EURAM) Meeting , 2005 , Munich
Working papers
Cahier de Recherche du Groupe HEC , 1997
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2017
Cahier de Recherche du Groupe HEC , 2017
Cahier de Recherche du Groupe HEC , 2015
Cahier de Recherche du Groupe HEC , 2011
Cahier de Recherche du Groupe HEC , 2011
Mimeo , 2010
Cahier de Recherche du Groupe HEC , 2008
Scientific articles
Contemporary Accounting Research, Forthcoming, (in coll. with H. STOLOWY, Y. GENDRON, J. MOLL)
Abacus, September 2018, vol. 54, n° 3, pp 381-416, (in coll. with Jean-François CASTA, H. STOLOWY)
Accounting and Business Research, July 2018, vol. 48, n° 5, pp 525-548, (in coll. with H. STOLOWY)
European Accounting Review, July 2017, vol. 26, n° 3, pp 411-418,
Books
De Boeck Supérieur
South-Western Cengage Learning
CEIBS Publishing
De Boeck Université, Bruxelles
Chapters edited in books
L'Histoire Comme Méthode Pour Comprendre Le Managment, Mathieu Floquet, Pierre Labardin, Yves Levant, Editions L'Harmattan, 123-136
La Comptabilité En Action – Mélanges En L’hOnneur Du Professeur Geneviève Causse, Alain Burlaud, Arnaud Thauvron, Editions L'Harmattan, 129-159
Comptabilité, Finance, Et Politique - Mélanges En L’hOnneur Du Professeur Christian Hoarau, A. Burlaud (Ed.), Experts-Comptables Services, 157-172
Comptabilité, Société, Politique - Mélanges En L'Honneur Du Professeur Bernard Colasse, M. Nikitin, C. Richard (Eds), Economica, 97-111
Proceedings
9th IEEE International Conference on e-Business Engineering (ICEBE)/8th SOAIC/6th EM2I/6th SOKMBI/4th ASOC , 2012 , Hangzhou (Y. DU, X. WANG, L. AI)
IEEE International Conference on Web Services (ICWS 2009) , 2009 , Los Angeles (S. MADNICK, H. ZHU, Y. FAN)
23rd International Conference on Advanced Information Networking and Applications Workshops , 2009 , Bradford (Z. MAAMAR, Q. Z. SHENG, H. YAHYAOUI, K. BOUKADI)
7th Working IEEE/IFIP Conference on Software Architecture (WISCA 2008) , 2008 , Vancouver (Y. FAN, J. WANG, L. WANG, F. JIANG)
6th International Conferernce on Grid and Cooperative Computing , 2007 , Urumchi (Y. FAN, F. JIANG)
Actes du 27e Congrès de l'Association Francophone de Comptabilité , 2006 , Tunis (T. Jeanjean)
Actes du 24e Congrès de l'Association Francophone de Comptabilité (cédérom) , 2003 , Louvain-la-Neuve (Y. DING)
Actes du 23e Congrès de l'Association Française de Comptabilité , 2002 , Toulouse (Y. DING)
Actes du 21e Congrès de l'Association Française de Comptabilité (cédérom) , 2001 (Y. DING, M. TENENHAUS)
Actes du 18e congrès de l'Association Française de Comptabilité , 1998 (P. Touron)
Actes du 8th World Congress of the IAAER (cédérom) , 1997 , Paris
Actes du 17e Congrès de l'Association Française de Comptabilité , 1996 , Valenciennes
Actes du Congrès de l'Association Française de Comptabilité , 1993 , Toulouse
Actes de la Journée d'Etude de l'Association Française de Comptabilité , 1989 , Paris
Actes du Congrès de l'Association Française de Comptabilité , 1988 , Nice
International Telecommunication Union , 2014
European Academy of Management (EURAM) Meeting , 2005 , Munich
Working papers
Cahier de Recherche du Groupe HEC , 1997
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2017
Education
Academic appointments
Academic responsabilities at HEC
- 2004-2006 Head of the Department of Accounting and Management Control
- 2004- Member of GREGHEC (CNRS)
- 2003-2004 Member of the Evaluation Committee
- 2001- In charge of the Financial Accounting course (HEC, MSc, 1st year)
- 1998-2000 Member of the Evaluation Committee
- 1997-2001 Director of MS HEC in Auditing
- 1996-1997 Department representative od the Doctoral program
- 1996- - Member of the Research Committee
- 1995-1997 In charge of the "management of non profit organizations" elective
- 1994- Professor
External Academic Responsabilities
- 1998-1998 Visiting Professor
- 1989-1989 Visiting Professor
- 1986-1995 Adjunct faculty in "Accounting and financial statements analysis"
- 1983-1994 Assistant, Assistant Professor, Associate Professor, Professor, Accounting and Control Department
- 1982-1983 lecturer in law and accounting
Scientific Activities
Membership in Academic or Professional Organisation
- Member, American Accounting Association
- Member of the Centre de Recherche en Controle et en Comptabilite Internationale (CRECCI), IRGAE, Universite de Montesquieu Bordeaux IV (2002-)
- Member of the executive committee, vice-president (2003-2007) and president (2007-2009) of the French Accounting Association
- Fellow of the Center for International Accounting Education and Research (CIAER), Niagara University, USA (2001-)
- Member, Association Canadienne des Professeurs de Comptabilite
- Member, Association Francophone de Comptabilite (AFC)
- Secretary-Treasurer, International Association for Accounting Education and Research
- Member of the executive committee and treasurer of the French Accounting Association
Editorial activities
Conference organisation
Awards & honors
Membership in Academic or Professional Organisation
- 2017 2017 Award for Excellence in accounting 2017 in the category Academics, Autorite des normes comptables (ANC)
- 2013 Best Paper Award: "Evidence on the impact of adopting English as an external reporting language and foreign investment, analyst following, and liquidity", American Accounting Association International Accounting Section 2013 Mid-year conference, 21-23 February (in coll. with M. Erkens, T. Jeanjean and T. Yohn)
- 2005 HEC Foundation award for the book: Corporate Financial Reporting: A Global Perspective, 2002, Thomson, London (in coll. with M. Lebas).
- 2005 Best Paper Award: "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications", International Research Conference for Accounting Educators, Bordeaux
- 2003 BNP Paribas Pierre Vernimmen Teaching Award
- 1986 1986 - Best CPA Disssertation Award