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Vedran CAPKUN

Professeur Associé

Comptabilité et Contrôle de Gestion

 Profile picture

Biographie

Vedran Capkun est Professeur au Département de Comptabilité et Contrôle de Gestion. Il a obtenu son doctorat de l'Université de Lausanne, Suisse en 2006, et son HDR (Habilitation à diriger des recherches) de l'Université de Paris I - Panthéon Sorbonne en 2013.

Ses recherches portent sur la Comptabilité Financière Internationale, la Banqueroute, l'Efficacité Opérationnelle, et l'Audit. Ses travaux ont été publiés dans the International Journal of Operations and Productions Management, ACM Transations on Internet Technology, IEEE Security & Privacy, Journal of Law, Economics, & Organization, Accounting, Organizations and Society, et Journal of Accounting and Public Policy. Il est co-redacteur en chef de la revue Comptabilité-Contrôle-Audit et membre du comité editorial de European Accounting Review.

Il est membre de l'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).

Il enseigne la Comptabilité et l'Analyse Financière au sein des programmes MBA, EMBA et Grand Ecole.

Articles scientifiques

Debt-Equity Conflict and Incidence of Secured Credit

Journal of Law and Economics, aout 2019, vol. 62, n° 3, pp 551-578, (in coll. with B. E. ADLER)

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, (in coll. with D. W. COLLINS)

The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

Journal of Accounting and Public Policy, juillet-août 2016, vol. 35, n° 4, pp 352–394, (in coll. with D. W. COLLINS, T. JEANJEAN)

Is Bitcoin a Decentralized Currency ?

IEEE Security & Privacy, mai-juin 2014, vol. 12, n° 3, pp 54-60, (in coll. with A. GERVAIS, G. O. KARAME, S. CAPKUN)

Microcomputations as Micropayments in Web-based Services

ACM Transactions on Internet Technology, mai 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, octobre 2014, vol. 39, n° 7, pp 495-510, (in coll. with W. ALISSA, T. JEANJEAN, N. SUCA)

Value Destruction in the New Era of Chapter 11

Journal of Law, Economics and Organization, avril 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)

Chapitres d'ouvrages

Measuring the Effects of Improvements in Operations Management

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

Cahiers de recherche

Articles scientifiques

Debt-Equity Conflict and Incidence of Secured Credit

Journal of Law and Economics, aout 2019, vol. 62, n° 3, pp 551-578, (in coll. with B. E. ADLER)

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, (in coll. with D. W. COLLINS)

The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

Journal of Accounting and Public Policy, juillet-août 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, mai 2014, vol. 13, n° 3, (in coll. with G. O. KARAME, A. FRANCILLON, V. BUDILIVSCHI, S. CAPKUN)

Chapitres d'ouvrages

Measuring the Effects of Improvements in Operations Management

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

Cahiers de recherche

Formation

  • Habilitation à diriger des recherches en Sciences de Gestion, Audit & contrôle de gestion, Université Paris I Panthéon Sorbonne - France
  • Ph.D. in Economics (Management), Université de Lausanne - Suisse
  • Master of Science in Banking and Finance, Université de Lausanne - Suisse
  • Graduate in Business and Economics with specialization in Accounting and Finance, University of Split, Faculty of Economics - Croatie

Nominations académiques

Responsabilités académiques à HEC

  • 2014-2016 Coordinateur de département, Comptabilité-Contrôle de Gestion HEC Paris
  • 2011- Professeur Associé HEC Paris
  • 2006- Membre du GREGHEC (CNRS) HEC Paris

Activités scientifiques

Adhésion à l'organisation académique ou professionnelle

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

Activités scientifiques

  • 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.
  • Editorial Board Member, Comptabilité Contrôle Audit