Séminaires de Recherche

Audit Partner Performance: A Network Perspective

Comptabilité et Contrôle de Gestion

Intervenant : Irem TUNA

12 décembre 2014 - Salle T017 - De 14h00 à 16h00

We provide a partner level analysis on the association between the social capital of an audit partner and their audit quality and fees. We use social capital theory and techniques developed in social network analysis to measure the audit partner’s level of connectedness and investigate whether these connections provide information advantages and enhance their social influence. Both of these potential network benefits we argue support the audit partner attributes - personal capabilities and level of independence - necessary to provide high quality audits. Using a sample of French listed firms we construct a network consisting of 4,159 board directors and 734 audit partners, mapping the connections between audit partners and directors, between directors and between audit partners, we find that better-connected (better-networked) audit partners provide higher quality audits and are associated with higher audit fees. The level of an audit partner’s social capital decreases if they have higher levels of tenure and greater levels of economic bonding with their clients.


Intervenant : Bruno Biais
Toulouse School of Economics

11 décembre 2014

Creating Something out of Nothing” : Routines in Episodic Organizations ?

Management et Ressources Humaines

Intervenant : Daphnée DEMETRY
Northwestern University - USA

11 décembre 2014 - T030 - De 14h30 à 16h00

Seeking and Avoiding Choice Closure


Intervenant : Yangjie GU
Assistante Professeur de Marketing , Tilburg University, les Pays-Bas

11 décembre 2014 - Bâtiment T, Salle 201 (T201) - De 10h30 à 12h00

Achieving a sense of finality with past decisions, or reaching closure with one’s choices, is generally regarded as beneficial to subjective wellbeing. We instead investigate circumstances under which reaching closure about a choice prevents satisfaction maximization: when post-choice information characterizes a decision outcome as inferior, choice closure inhibits unfavorable comparisons and enhances satisfaction; but when it characterizes this outcome as superior, choice closure inhibits favorable comparisons and fails to enhance satisfaction. Building on research showing that closure can be externally facilitated, we demonstrate that visual cues can trigger a sense of finality. To maximize satisfaction, consumers should seek such triggers when faced with an inferior outcome and avoid them when faced with a superior outcome. However, we show that participants decide to employ or avoid choice-closure triggers in ways that fail to enhance satisfaction, and that nudging them against their default inclinations may be needed in regulating post-choice satisfaction.

Employees’Reaction to Leader’s Unethical Pro-Organizational Behavior and Their Own Unethical Behavior : The role of Implicit Beliefs of Individual and Group Agency?

Management et Ressources Humaines

Intervenant : Zhi LIU
Columbia Business School - USA

10 décembre 2014 - T04 - De 11h15 à 12h45

Intertemporal Discounting and Reference Durations


Intervenant : Florian STAHL
Professor of Marketing , University of Mannheim, Germany

9 décembre 2014 - Room T201 - De 14h00 à 15h30

Intertemporal Discounting and Reference Durations

by Florian Stahl, Raghuram Iyengar, Yuxin Chen and Andreas Herrmann

Products and services are increasingly offered with contracts of different length. Consumers' choice of a specific contract involves an intertemporal decision, as they have to discount future utility. Given the long duration of some contracts, it is likely that consumers' instantaneous utility for a service is time dependent. We study individuals' discounting behavior allowing for changes in instantaneous utility. We gather experimental data from matching tasks and identify discounting patterns using a latent change-point model. Our results show that models with change-points fit individuals' discounting pattern significantly better than models without. There is also conceptual superiority of including change-points as these are highly correlated with durations that consumers may consider in their decisions (e.g., time till graduation). Interestingly, individuals' discounting pattern is consistent with exponential discounting in the absence of change-points but follows a hyperbolic discounting pattern when allowing consumers' instantaneous utility to change over time. Using a novel monetarily incentivized experimental setting, we show that individuals are not able to discount future outcomes without a bias towards the present even when they have an incentive to do so.


Intervenant : Nikolaï Roussanov

4 décembre 2014


Information Systems and Operations Management

Intervenant : Michael Zhang
Professeur Associé , Hong Kong University of Science and Technology

3 décembre 2014 - HEC Paris - Campus Jouy en Josas - Bâtiment S - Salle 126 - De 14h00 à 15h30

We investigate social influence between online friends in online book ratings with rating and social-network data from a popular online rating website in China. Our methodology exploits the dynamic feature of online social networks and offers a unique method for identifying the presence of social influence while accounting for rater similarity in online book ratings. On average, rating similarity between friends is about 1.9 times higher with social influence. We further discuss the impacts of user-­ and book-characteristics on the focal users’ susceptibility to social influence from their online friends. We find that social influence is stronger for older and more popular books and for users who have smaller online social networks. Underscoring an important feature of social media, we also find that more recent friends’ ratings have more significant influence.

Bio: Professor Michael Zhang is an Associate Professor of Information Systems, Business Statistics and Operations Management at the Hong Kong University of Science and Technology, and an affiliated faculty at MIT Center for Digital Business. He holds a PhD in Management from MIT Sloan School of Management, an MSc in Management, a BE in Computer Science and a BA in English from Tsinghua University. Before joining the academia, he worked as an analyst for an investment bank, and as an international marketing manager for a high-­tech company. He holds a US patent, and started a social network company. Professor Zhang’s research interests are on issues related to creation, dissemination and processing of information in business and management contexts. His works study pricing of information goods, online word-­of-mouth, online advertising, incentives of creation
in open source and open content projects, and use of information in financial markets. His research has appeared in American Economic Review (AER), Management Science, Journal of Marketing (JM), MIS Quarterly (MISQ), Information Systems Research (ISR), Journal of MIS (JMIS), Decision Support Systems (DSS), and Journal of Interactive Marketing. He has also been actively involved in professional services, including serving as an Associate Editor for Information Systems Research (ISR), a Guest Associate Editor for MIS Quarterly, and a member of the editorial boards of Production and Operations Management (POM) and Electronic Commerce Research and Applications.

Status maintenance in high-status groups : Implications of intergroup status for intragroup behavior

Management et Ressources Humaines

Intervenant : Jin Wook CHANG
Carnegie Mellon University - USA

2 décembre 2014 - T04 - De 09h30 à 11h00

Understanding Employee Compliance and Championing of Organizational Change

Management et Ressources Humaines

Intervenant : Mel FUGATE
Cox School of Business at Southern Methodist University - Dallas - USA

26 novembre 2014 - T04 - De 11h10 à 12h40