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authFullName_s : Cédric Lesage
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An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments

Yuan Ding , Thomas Jeanjean , Cédric Lesage , Hervé Stolowy
La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM
Conference papers halshs-00458950v1

Introduction à la comptabilité (11ème édition)

Bernard Colasse , Cédric Lesage
Economica, pp.588, 2010, Gestion, Yves Simon
Books halshs-00666498v1

Disciplinary practices in the public accounting profession: serving the public interest or private interests?

Cédric Lesage , G. Hottegindre , C. R. Baker
4th Alternative Perspectives in Accounting Research Conference, Apr 2009, Québec, Canada
Conference papers hal-00495591v1

Why are auditors' responsibility overattributed in accounting frauds? Evidence from an attribution theory based perspective

Cédric Lesage , E. Ben Saad
30e Congrès de l'AFC, May 2009, Strasbourg, France
Conference papers hal-00496184v1

Blockholders' Ownership and Audit Fees: The Impact of the Corporate Governance Model

Raúl Barroso , Chiraz Ben Ali , Cédric Lesage
European Accounting Review, 2016, 27 (1), pp.149-172. ⟨10.1080/09638180.2016.1243483⟩
Journal articles hal-01563002v1

Ownership concentration and audit fees: do auditors matter most when investors are protected least?

Cédric Lesage , Chiraz Ben Ali
2011
Reports hal-00625513v1

Is Joint Audit Bad Or Good? Efficiency Perspective Evidence From Three European Countries

Cédric Lesage
European Accounting Association 35th Annual Congress, May 2012, Ljubljana, Slovenia
Conference papers hal-00713467v1

Guest speaker at the Symposium on Audit quality and national differences

Cédric Lesage
European Accounting Association Conference, May 2010, Istanbul, Turkey
Conference papers hal-00554065v1
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Ownership concentration and audit fees: do auditors matter most when investors are protected least?

Ben Ali Chiraz , Cédric Lesage
Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM
Conference papers hal-00476923v1

Discounted cash-flows analysis: An interactive fuzzy arithmetic approach

Cédric Lesage
European Journal of Economic and Social Systems, 2001, Vol.15, n°2, pp.49-68. ⟨10.1051/ejess:2001115⟩
Journal articles hal-00485731v1

Ownership concentration and audit fees: do auditors matter most when investors are protected least ?

Cédric Lesage , C. Ben Ali
2011 Auditing Section Midyear Conference & Doctoral Consortium, Jan 2011, Albuquerque, Canada
Conference papers hal-00578311v1

Les auditeurs financiers face aux conflits d'agence : une étude des déterminants des honoraires d'audit en France

Cédric Lesage , Chiraz Ben Ali
Comptabilité - Contrôle - Audit, 2013, 19 (1), pp.59-89. ⟨10.3917/cca.191.0059⟩
Journal articles hal-00853061v1
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Struggle over joint audit: on behalf of public interest?

Cédric Lesage , Sabine Ratzinger , Jaana Kettunen
Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom
Conference papers hal-00935004v1

Audit fees and minority expropriation: evidence from France

Cédric Lesage
British Accounting Association 2010 annual conference, Apr 2010, Cardiff, United Kingdom
Conference papers hal-00553975v1
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DES FACTEURS D'INDEPENDANCE A UN SYSTEME D'INDEPENDANCE : PROPOSITION D'UNE NOUVELLE GRILLE D'ANALYSE DE L'INDEPENDANCE DE L'AUDITEUR

Emna Ben Saad , Cédric Lesage
«COMPTABILITE ET ENVIRONNEMENT », May 2007, France. pp.CD-Rom
Conference papers halshs-00543079v1

L'audit, une mission réellement impossible ?

Cédric Lesage , N. Gonthier
M. Nikitin, C. Richard (Eds). Comptabilité, société, politique - Mélanges en l'honneur du Professeur Bernard Colasse, Economica, pp.NC, 2012
Book sections hal-00712063v1

Corporate Fraud and Managers' Behavior: Evidence from the Press

Yuan Ding , Cédric Lesage , Hervé Stolowy , Jeffrey Cohen
Journal of Business Ethics, 2010, 95, pp.271-315. ⟨10.1007/s10551-011-0857-2⟩
Journal articles istex hal-00635645v1

An Inductive Typology of Auditing Research

Cédric Lesage , Heidi Wechtler
Contemporary Accounting Research, 2012, 29 (2), pp.487-504. ⟨10.1111/j.1911-3846.2011.01111.x⟩
Journal articles istex hal-00710745v1
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Que disent les auditeurs quand ils ne sont plus silencieux? Le rôle des vertus face aux menaces contre l’éthique des auditeurs

Cédric Lesage , Soraya Bel Haj Ali
Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom
Conference papers hal-01907972v1
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UN MAUVAIS AUDITEUR : DEPENDANT ET/OU INCOMPETENT ? ETUDE EXPLORATOIRE DES MOTIFS DE CONDAMNATION DES COMMISSAIRES AUX COMPTES EN FRANCE

Géraldine Hottegindre , Cédric Lesage
2007
Preprints, Working Papers, ... halshs-00152356v1

Un mauvais auditeur : manque d'indépendance et/ou de compétence ? Étude exploratoire des motifs de condamnation des commissaires aux comptes sur le marché de l'audit en France

Cédric Lesage , G. Hottegindre
Comptabilité - Contrôle - Audit, 2009, Vol.15,nº2, pp.87-112
Journal articles hal-00493189v1

Should Executive Compensation rules govern Audit fees? An Analysis of Executive Compensation driven Frauds

Cédric Lesage , F. Moraux
International Decision Sciences 2009 Conference, Jun 2009, Nancy, France
Conference papers hal-00496059v1

Why are auditors' responsibility overattributed in accounting frauds? Evidence from an attribution theory based perspective

Cédric Lesage , E. Ben Saad
EAA Annual Congress, 2010, Istanbul, Turkey
Conference papers hal-00554154v1
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PERCEPTION DE L'INDÉPENDANCE DE L'AUDITEUR : ANALYSE PAR LA THÉORIE D'ATTRIBUTION

Emna Ben Saad , Cédric Lesage
La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM
Conference papers halshs-00460618v1

Too much Information kills the message: An experiment in the fair value of unlisted equity investments

Hervé Stolowy , Cédric Lesage , Thomas Jeanjean
32nd Annual Congress of the European Accounting Association, May 2009, Tampere, Finland
Conference papers hal-00496112v1

L"audit, une mission réellement impossible

Nathalie Gonthier Besacier , Cédric Lesage
Comptabilité, société, politique - Mélanges en l'honneur de Bernard Colasse,, Economica,coordinateur Mark Nikitin et Chrystelle Richard, 312 p.,, 2012
Book sections halshs-00802338v1

Why do you speak English (in your annual report)?

Hervé Stolowy , Cédric Lesage , Thomas Jeanjean
International Journal of Accounting, 2010, 45 (2), pp.200-223. ⟨10.1016/j.intacc.2010.04.003⟩
Journal articles istex hal-00528405v1

Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Nicole V. S. Ratzinger-Sakel , Sophie Audousset-Coulier , Jaana Kettunen , Cédric Lesage
Accounting in Europe, 2013, 10 (2), pp.175-199. ⟨10.1080/17449480.2013.834725⟩
Journal articles hal-01099633v1

The role of managers' attitude in corporate fraud: Extending auditing standards

Hervé Stolowy , Cédric Lesage , Yuan Ding , Jeffrey R. Cohen
2008
Reports hal-00580150v1

L'état de la recherche en audit

Cédric Lesage
Séminaire de recherche, Université de Montpellier - ISEM, Feb 2011, Montpellier, France
Conference papers hal-00578310v1