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, 6th edition, 2020, in collaboration with Yuan Ding and Luc Paugam), chapters in 10 collective works and published over 70 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, Revue Française de Comptabilité and Strategic Management Journal). His research and teaching interests span financial and international accounting, and focus more specifically on non-financial information, ESG reporting and performance, accounting fraud, accounts manipulation, whistleblowers, activist short sellers, intangibles, international accounting harmonization.
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 Editor of European Accounting Review, past president of AFC, past co-Editor of Comptabilité - Contrôle - Audit, past chair of the Standing Scientific Committee of the European Accounting Association.
Hervé Stolowy teaches financial accounting in the different graduate programs of HEC Paris:financial accounting and reporting (HEC-MBA Program, HEC Master of Science in Management - Grande Ecole and HEC EMBA).
Scientific articles
Qualitative Research in Accounting and Management, October 2023, vol. 20, n° 5, pp 675-694, (in coll. with Y. GENDRON, L. PAUGAM)
Accounting in Europe, 2023, vol. 20, n° 2, pp 139-165, (in coll. with L. PAUGAM)
Accounting, Organizations and Society, July 2022, vol. 100, n° 101334, (in coll. with L. PAUGAM, Y. GENDRON)
Abacus, March 2022, vol. 58, n° 1, pp 62-104, (in coll. with A. FILIP, G. J. LOBO, L. PAUGAM)
Journal of Business Law, 2022, vol. 5, n° 2022, pp 357-382, (in coll. with N. STOLOWY)
Contemporary Accounting Research, Fall 2021, vol. 38, n° 3, pp 1809-1848, (in coll. with L. PAUGAM, Y. GENDRON)
Comptabilité Contrôle Audit, 2020, vol. 26, n° 1, pp 9-20, (in coll. with N. BERLAND, I. MARTINEZ)
Contemporary Accounting Research, Spring 2019, vol. 36, n° 1, pp 7-49, (in coll. with Y. GENDRON, J. MOLL, L. PAUGAM)
Strategic Management Journal, Septembre 2019, vol. 40, n° 9, pp 1471-1490, (in coll. with R. DURAND, L. PAUGAM)
Abacus, September 2018, vol. 54, n° 3, pp 381-416, (in coll. with L. PAUGAM, Jean-François CASTA)
Books
EMS Editions (in coll. with Y. DING, L. PAUGAM, G. LANGLOIS )
Cengage (in coll. with Y. DING, L. PAUGAM )
CEIBS Publishing (in coll. with Y. DING, L. PAUGAM )
Cengage (in coll. with Y. DING, L. PAUGAM )
De Boeck Supérieur (in coll. with Y. DING, G. LANGLOIS )
South-Western Cengage Learning (in coll. with Y. DING )
CEIBS Publishing (in coll. with Y. DING, M. LEBAS )
De Boeck Université, Bruxelles (in coll. with M. Lebas, G. Langlois )
Cengage (in coll. with M. LEBAS, Y. DING )
Editions De Boeck, Bruxelles (in coll. with M. LEBAS, Y. DING, G. LANGLOIS )
Chapters in edited books
Histoire, Management Et Société. Mélanges En L’honneur D'Henri Zimnovitch, Yves Levant, Classiques Garnier, 367-380
L'Histoire Comme Méthode Pour Comprendre Le Managment, Mathieu Floquet, Pierre Labardin, Yves Levant, Editions L'Harmattan, 123-136
Ifrs In A Global World: International And Critical Perspectives On Accounting - Essays In Honor Of Professor Jacques Richard, D. Bensadon and N. Praquin, Springer, New York, 247-261
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
Wiley Encyclopedia Of Management, John Wiley & Sons US, 1 , 1-6
Comptabilité, Société, Politique - Mélanges En L'Honneur Du Professeur Bernard Colasse, M. Nikitin, C. Richard (Eds), Editions 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, Editions Economica, 187-207
L'Art Du Management - Leadership, Performance, Développement Durable, B. Ramanantsoa (Ed.), Pearson Education France, Partie 2 - chap 2
Proceedings
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)
Working papers
Cahier de Recherche du Groupe HEC , 2023
Cahier de Recherche du Groupe HEC , 2023
SSRN Electronic Journal , 2023
Cahier de Recherche du Groupe HEC , 2023
Cahier de Recherche du Groupe HEC , 2021
Cahier de Recherche du Groupe HEC , 2020
Cahier de Recherche du Groupe HEC , 2019
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2018
Cahier de Recherche du Groupe HEC , 2017
Scientific articles
Qualitative Research in Accounting and Management, October 2023, vol. 20, n° 5, pp 675-694, (in coll. with Y. GENDRON, L. PAUGAM)
Accounting in Europe, 2023, vol. 20, n° 2, pp 139-165, (in coll. with L. PAUGAM)
Accounting, Organizations and Society, July 2022, vol. 100, n° 101334, (in coll. with L. PAUGAM, Y. GENDRON)
Abacus, March 2022, vol. 58, n° 1, pp 62-104, (in coll. with A. FILIP, G. J. LOBO, L. PAUGAM)
Books
EMS Editions (in coll. with Y. DING, L. PAUGAM, G. LANGLOIS )
Cengage (in coll. with Y. DING, L. PAUGAM )
CEIBS Publishing (in coll. with Y. DING, L. PAUGAM )
Cengage (in coll. with Y. DING, L. PAUGAM )
Chapters in edited books
Histoire, Management Et Société. Mélanges En L’honneur D'Henri Zimnovitch, Yves Levant, Classiques Garnier, 367-380
L'Histoire Comme Méthode Pour Comprendre Le Managment, Mathieu Floquet, Pierre Labardin, Yves Levant, Editions L'Harmattan, 123-136
Ifrs In A Global World: International And Critical Perspectives On Accounting - Essays In Honor Of Professor Jacques Richard, D. Bensadon and N. Praquin, Springer, New York, 247-261
La Comptabilité En Action – Mélanges En L’honneur Du Professeur Geneviève Causse, Alain Burlaud, Arnaud Thauvron, Editions L'Harmattan, 129-159
Proceedings
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)
Working papers
Cahier de Recherche du Groupe HEC , 2023
Cahier de Recherche du Groupe HEC , 2023
SSRN Electronic Journal , 2023
Cahier de Recherche du Groupe HEC , 2023
Education
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Habilitation a diriger des recherches (Qualified Research Supervisor), Accounting, Université Paris - Est Créteil Val-de-Marne - France
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Doctorat de sciences de gestion (Ph.D. in Financial Accounting), Université Paris I Panthéon Sorbonne - France
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"Expert comptable degree" (French C.P.A.). Best dissertation award, _ - France
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Maitrise de Droit Prive, Université Paris - Est Créteil Val-de-Marne - France
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Diplome Grande Ecole (Master Degree in Management), Ecole Supérieure de Commerce de Paris - ESCP - France
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B.A. in Russian and American Studies, Université Paris Sorbonne Lettres et Civilisations - France
Academic appointments
Academic Responsibilities at HEC
- 2004-2006 Head of the Department of Accounting and Management Control HEC Paris
- 2004- Member of GREGHEC, the joint research laboratory CNRS-HEC Paris HEC Paris
- 2003-2004 Member of the Evaluation Committee HEC Paris
- 2001- In charge of the Financial Accounting course (HEC, MSc, 1st year) HEC Paris
- 1997-2001 Director of MS HEC in Auditing HEC Paris
- 1998-2000 Member of the Evaluation Committee HEC Paris
- 1996-1997 Department representative od the Doctoral program HEC Paris
- 1995-1997 In charge of the "management of non profit organizations" elective HEC Paris
- 1996- - Member of the Research Committee HEC Paris
- 1994- Professor HEC Paris
External Academic Responsibilities
- 1998-1998 Visiting Professor Università degli studi di Padova
- 1986-1995 Adjunct faculty in "Accounting and financial statements analysis" Ecole National d'Administration
- 1983-1994 Assistant, Assistant Professor, Associate Professor, Professor, Accounting and Control Department Ecole Supérieure de Commerce de Paris - ESCP
- 1989-1989 Visiting Professor Lancaster University
- 1982-1983 lecturer in law and accounting TECOMAH
Scientific Activities
Membership in Academic or Professional Organisation
- Secretary-Treasurer, International Association for Accounting Education and Research
- Member of the executive committee and treasurer of the French Accounting Association
- Fellow of the Center for International Accounting Education and Research (CIAER), Niagara University, USA (2001-)
- 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
- Member, Association Francophone de Comptabilite (AFC)
- Member, American Accounting Association
- Member, Association Canadienne des Professeurs de Comptabilite
Editorial activities
Conference organisation
Awards & honors
- 2021 2021 Pierre Vernimmen - BNP Paribas Teaching Award: Career Achievement Award for teaching excellence
- 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 Best Paper Award: "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications", International Research Conference for Accounting Educators, Bordeaux
- 2005 HEC Foundation award for the book: Corporate Financial Reporting: A Global Perspective, 2002, Thomson, London (in coll. with M. Lebas).
- 2003 BNP Paribas Pierre Vernimmen Teaching Award
- 1986 1986 - Best CPA Disssertation Award