'We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!' Quality Control and Orders of Worth in the British Audit Profession


Journal of Management Studies

juillet 2013, vol. 50, n°5, pp.845-869

Départements : Comptabilité et Contrôle de Gestion

Mots clés : Audit profession, Boltanski, Institutional work, Quality control, Thévenot, United Kingdom

This paper contributes to the analysis of institutional work by looking at situations of perceived injustice that institutional change can create. To this end, the paper mobilizes the work of Boltanski and Thévenot on orders of worth to analyse the consequences for a professional body of a shift in institutional logics towards more accountability. The feeling of injustice experienced – and voiced – by some members of the largest British institute of auditors, the ICAEW, after it set up and operated a quality monitoring unit, serves to illustrate how change can turn awry when equity in a community of peers is threatened, and how institutional work can remedy such a situation by restoring a sense of worth in the community

A Context-Based Approach to Reconciling Data Interpretation Conflicts in Web Services Composition


ACM Transactions on Internet Technology

novembre 2013, vol. 13, n°1

Départements : Informations Systems and Operations Management, GREGHEC (CNRS)

Mots clés : Algorithms; Design; Languages; Standardization; Web services; composition; mediation; semantics; context

We present a comprehensive classification of data misinterpretation problems and develop an approach to automatic detection and reconciliation of data interpretation conflicts in Web services composition. The approach uses a lightweight ontology augmented with modifiers, contexts, and atomic conversions between the contexts. The WSDL descriptions of Web services are annotated to establish correspondences to the ontology. Given the naive Business Process Execution Language (BPEL) specification of the desired Web services composition with data interpretation conflicts, the approach can automatically detect the conflicts and produce the corresponding mediated BPEL. Finally, we develop a prototype to validate and evaluate the approach

A Critical Spatial Approach to Marketplace Exclusion and Inclusion


Journal of Public Policy & Marketing

Spring 2013, vol. 32, pp.32-37

Départements : Marketing

Mots clés : social space, critical theory of space, retail space, marketplace diversity, marketplace exclusion

The authors apply insights from critical spatial theory to explore how space can be reimagined to be more inclusive. The meaning of spaces includes (1) objective physical space, (2) subjective imagined space, and (3) lived space used by consumers. The authors discuss several cases in which different social actors (i.e., consumers, marketers, businesses, and policy makers) exert various forms of agency to achieve power and control in the social space and maximize different goals. They also highlight how critical spatial theories can be extended by marketing researchers. Businesses sometimes have more diverse interests than merely profit maximization and can consider a wider array of other stakeholders' interests to ensure the long-term survival of the firm. Finally, the authors examine implications for public policy. They point out the usefulness of a critical spatial perspective in such areas as affordable housing, inclusive and democratic retail space development, spatial segregation, and suburban sprawl

Accounting and networks of corruption

D. Neu, J. Everett, A. Rahaman, D. E. MARTINEZ

Accounting Organizations and Society

août 2013, vol. 38, n°6-7, pp.505-524

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Mots clés : Corruption, Social networks, Social services, Sociology, Social interaction, Program administration (Education)

This study examines the nature and role of accounting practices in a network of corruption in an influence-market setting. The study focuses on the Canadian government's Sponsorship Program (1994'2003), a national unification scheme that saw approximately $50 million diverted into the bank accounts of political parties, program administrators, and their families, friends and business colleagues. Relying on the institutional sociology of Bourdieu, the study demonstrates the precise role of accounting practices in the organization of a corrupt network imbued with a specific telos and certain accounting tasks. The study illustrates how accounting is accomplished and by whom, and it shows how the 'skillful use' of accounting practices and social interactions around these practices together enable corruption. In so doing, the study builds on a growing body of work examining criminogenic networks and the contextual, collaborative and systemic uses of accounting in such networks

Acting professional: An exploration of culturally bounded norms against nonwork role referencing


Journal of Organizational Behavior

août 2013, vol. 34, n°6, pp.866-886

Départements : Management et Ressources Humaines

Mots clés : Hiring evaluations, Multicultural environments, Professional norms, Role referencing, U.S. culture

This article presents three studies examining how cross-cultural variation in assumptions about the appropriateness of referencing nonwork roles while in work settings creates consequential impressions that affect professional outcomes. Study 1 reveals a perceived norm limiting the referencing of nonwork roles at work and provides evidence that it is a U.S. norm by showing that awareness of it varies as a function of tenure living in the United States. Studies 2 and 3 examine the implications of the norm for evaluations of job candidates. Study 2 finds that U.S. but not Indian participants negatively evaluate job candidates who endorse nonwork role referencing as a strategy to create rapport and shows that this cultural difference is largest among participants most familiar with norms of professionalism, those with prior recruiting experience. Study 3 finds that corporate job recruiters from the United States negatively evaluate candidates who endorse nonwork role referencing as a means of building rapport with a potential business partner. This research underlines the importance of navigating initial interactions in culturally appropriate ways to facilitate the development of longer-term collaborations and negotiation success

Ambiguity and the Bayesian Approach

I. GILBOA, M. Marinacci

Advances in Economics and Econometrics: Theory and Applications

mai 2013, vol. 1

Départements : Economie et Sciences de la décision, GREGHEC (CNRS)

Analyst coverage, earnings management and financial development: An international study

F. Degeorge, Y. Ding, T. Jeanjean, H. STOLOWY

Journal of Accounting and Public Policy

janvier-février 2013, vol. 32, n°1, pp.1-25

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Using data from 21 countries, this paper analyzes the relation among analyst coverage, earnings management and financial development in an international context. We document that the effectiveness of financial analysts as monitors increases with a country’s financial development (FD). We find that in high-FD countries, increased within-firm analyst coverage results in less earnings management. Such is not the case in low-FD countries. Our results are economically significant and robust to reverse causality checks. Our findings illustrate one mechanism through which financial development mitigates the cost of monitoring firms and curbs earnings management.

Asymmetric Roles of Advertising and Marketing Capability in Financial Returns to News: Turning Bad into Good and Good into Great


Journal of Marketing Research

décembre 2013, vol. 50, n°6, pp.706-724

Awareness and equilibrium



mars 2013, vol. 190, n°5, pp.851-869

Départements : Economie et Sciences de la décision, GREGHEC (CNRS)

Mots clés : Logical omniscience, Formal representations of belief, Cognitive equilibrium, Awareness change, Doxastic actualism, Belief re-evaluation

There has been a recent surge of interest among economists in developing models of doxastic states that can account for some aspects of human cognitive limitations that are ignored by standard formal models, such as awareness. Epistemologists purport to have a principled reason for ignoring the question of awareness: under the equilibrium conception of doxastic states they favour, a doxastic state comprises the doxastic commitments an agent would recognise were he fully aware, so the question of awareness plays no role. The objective of this paper is to scrutinize this argument. A thesis underlying the argument, which we call the independence of doxastic commitments with respect to awareness, is identified, and examples are given where it appears to be violated. By considering these examples, one can get an idea of the price of accepting this thesis. On the one hand, one can escape the conclusion that the thesis is violated, but only at the expense of another principle espoused by all major formal models of belief, which we call constant doxastic rest; and abandoning this principle necessitates extensive revision of current models of belief. On the other hand, there are epistemologically valid reasons for thinking that the thesis fails to hold in the examples, which have to be rebutted if the thesis, and the equilibrium justification for ignoring the issue of awareness, are to be retained

Belief-free communication equilibria in repeated games


Mathematics of Operations Research

novembre 2013, vol. 38, n°4, pp.617-637

Départements : Economie et Sciences de la décision, GREGHEC (CNRS)

Mots clés : Repeated games, Incomplete information imperfect monitoring, Communication equilibrium

This paper considers a general model of repeated games with incomplete information and imperfect monitoring. We study belief-free communication equilibria (BFCE) defined as follows. Players communicate with a mediator who receives types and signals and recommends actions. A BFCE is a communication device such that all players have an incentive to play faithfully, irrespectively of their belief about the state. We characterize BFCE payoffs for any repeated game with incomplete information in terms of one-shot payoff functions, information, and signaling structure