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François Aubert

FONCTIONS ACTUELLES

 

Professeur des universités, Université Clermont Auvergne (UCA)

Directeur adjoint de l’École Doctorale des Sciences Économiques, Juridiques, Politiques et de Gestion

Membre du comité d’audit, SAS Clermont Auvergne Innovation (filiale de l’Université Clermont Auvergne d’accélération de transferts de technologie)

Référent Formation Continue de l’IAE Clermont Auvergne School of Management

Chargé de cours formation continue en normes comptables internationales du secteur public (IPSAS), Université de Genève (Suisse)

 

FONCTIONS ANTERIEURES

 

Professeur des Universités, Université d’Orléans Ecole Universitaire de Management (2015-2017)

§  Chargé de mission « Fondation » auprès du Président de l’Université d’Orléans

§  Co-directeur du Master CCA (Comptabilité Contrôle Audit)

§  Co-responsable de la mention Finance Comptabilité Contrôle

§  Co-responsable de l’axe Finance Contrôle Audit - laboratoire VALLOREM

 

Maître de conférences, Université d’Auvergne (2007-2015)

 

Visiting Fulbright Scholar, University of Illinois at Urbana Champaign & San Diego State University

(2006-2007)

 

Professeur invité dans différentes institutions (courtes visites): EM Strasbourg Business School, Katovice

(Pologne), San Diego State University, University of Oklahoma, Drake University (USA), University of

Leicester School of Management, Loughborough University School of Business (UK)

 

DISTINCTIONS

Lauréat du prix Fulbright 2006-2007 (Bourse postdoctorale de 15.000 $ dans le cadre du Visiting Fulbright Program), Commission Française des échanges culturels franco-américains Fulbright, Paris

Représentant français des doctorants en comptabilité au KPMG European Accounting Association Doctoral Colloquium, 2004, Mostov, République Tchèque

FORMATION

2015   Lauréat du premier concours d’Agrégation de l’Enseignement Supérieur en Sciences de Gestion [option Comptabilité-Contrôle, rang de sortie : 6ème]

 

2014     Habilitation à Diriger des Recherches en Sciences de Gestion, Université Pierre Mendès France Grenoble

 

2005     Doctorat en Sciences de Gestion, Université d’Auvergne

 

2000     DEA en Sciences de Gestion, Université d’Auvergne

 

1999     Maitrise ès Sciences Economiques mention Finance, Université d’Auvergne

 

1999     Diplôme d’Etudes Supérieures Comptables et Financières (DESCF) – cursus d’expertise-comptable

 

1996     Diplôme d’Etudes Comptables et Financières (DECF) – cursus d’expertise-comptable

 

1994     Diplôme Préparatoire d’Etudes Comptables et Financières (DPECF) – cursus d’expertise-comptable

 

1997     DEUG de Droit et Science Politique, Université d’Auvergne

 

TRAVAUX ET PUBLICATIONS

Habilitation à Diriger des Recherches : “La discrétion managériale dans les divulgations et manipulations comptables: contributions, enjeux et perspectives” soutenue le 10 avril 2014 à l’Université Pierre Mendès-France Grenoble 2.

 

Thèse de Doctorat : “L’impact informationnel des pratiques comptables discrétionnaires sur le marché français des actions” soutenue le 04 juillet 2005 à l’Université d’Auvergne.

 

Articles publiés dans des revues à comité de lecture

Aubert François, Louhichi Waël (2020) ''Why Do Firms Release Profit Warnings?'', Economics Bulletin 40 (2) : 1056-1067 CNRS 3

Aubert François, Wang Jeff J., Grudnitski Gary (2019), “Convergence Consensus Analyst Earnings Estimates and Option Pricing in Modeling Material Accounting Misstatements”, Review of Accounting and Finance 18 (1) : 134-156 CNRS 4

Baklouti Nizar, Gautier Frédéric, Aubert François (2016), “Effect of the legal system country of European commercial banks on the financial distress”, International Journal of Accounting and Economics Studies, 4 (2) : 168-173 N.C.

Aubert François, Louhichi Wael (2015), “Analyst Earnings Forecast Revision Activity around Profit Warnings Across Four European Countries”, Journal of Applied Accounting Research 16(1) : 58-87. CNRS 3

Aubert François, Grudnitski Gary (2014), “The Role of Reconciliation Quality in Limiting Mispricing of Non-GAAP Earnings Announcements by EuroStoxx Firms”, Advances in Accounting Incorporating Advances in International Accounting 30(1) : 154-167. CNRS 3

Aubert François, Grudnitski Gary (2014), “The Impact of SOX on Opportunistic Management Behavior”, International Review of Financial Analysis 32 : 188-198. CNRS 3

Aubert François, Grudnitski Gary (2012), “Analysts’ estimates: What they could be telling us about the impact of IFRS on earnings manipulation in Europe”, Review of Accounting and Finance 11(1) : 53-72. CNRS 4

Aubert François, Louhichi Wael (2011), “L’impact informationnel de l’alerte aux résultats sur l’annonce du résultat annuel”, Comptabilité Contrôle Audit 17(2) : 11-35. CNRS 2

Aubert François, Grudnitski Gary (2011), “The impact and importance of mandatory adoption of International Financial Reporting Standards in Europe”, Journal of International Financial Management and Accounting 22 (1) : 1-26. CNRS 3

Aubert François (2010), “The relative informativeness of Pro Forma and GAAP earnings in France”, Journal of Accounting and Taxation 2(1) : 01-14. N.C

Aubert François (2009), “Determinants of corporate financial reporting lag: The French empirical evidence”, Journal of Accounting and Taxation 1(3) : 053-060. N.C

Ouvrages collectifs (à comité de lecture)

Aubert François, Grudnitski Gary (2019), "Mispricing of Non-GAAP Earnings Disclosures by European firms: a Fama and French three-factor model approach" (Essay 2) in : Non-GAAP financial measures and disclosure: a theoretical and empirical analysis in the European institutional setting (Ed. Nicola Moscariello), Cambridge Scholars Publishing, Essay 2 pp. 224-241

 

Aubert François, Gajewski Jean-François, Kermiche Lamya (2018), "How to better detect cases of financial reporting fraud: some new findings from earnings restatements" (Chapter 2) in : Research Handbook of Investing in the Triple Bottom Line (Ed. Sabri Boubaker, Douglas Cumming and Duc N'Guyen, Edward Elgar Publishing (pp. 29-52)

 

Grudnitski Gary, Aubert François (2011), “The impact of mandatory IFRS adoption on Income Statement and Balance Sheet Properties in Europe” (Chapter 6), in : Law, Corporate Governance and Accounting. European Perspectives (Ed. Victoria Krivogorsky), Routledge (Taylor & Francis Group), London Series: Routledge Studies in Accounting, 256 pages (pp. 117-128) - ISBN: 978-0-415-87186-0.

 

Aubert François (2011), “Determinants of Financial Corporate Disclosures Timing: An Empirical Examination with French Data” (Chapter 6), in: The Dynamic World of Accounting: Research, Practice and Education in a Changing Environment (Ed. Peter Koveos), Athens Institute for Education and Research Publishing, 358 pages (pp. 75-89),  - ISBN: 978-960-85411-4-6.


Journal articles12 documents

  • Daniel Taylor, François Aubert. IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks. Journal of Accounting and Taxation, 2022. ⟨hal-03698442⟩
  • François Aubert, Jeff Wang, Gary Grudnitski. Convergence consensus analyst earnings estimates and option pricing in modeling material accounting misstatements. Review of Accounting and Finance, Emerald, 2019, 18 (1), pp.134-156. ⟨10.1108/RAF-05-2017-0101⟩. ⟨hal-02549206⟩
  • François Aubert, Jeff Wang, Gary Grudnitski. Convergence Consensus Analyst Earnings Estimates and Option Pricing in Modeling Material Accounting Misstatements. Review of Accounting and Finance, Emerald, In press. ⟨hal-01901067⟩
  • Nizar Baklouti, Frédéric Gautier, François Aubert. Effect of the legal system country of European commercial banks on the financial distress. International Journal of Accounting and Economics Studies, 2016, 4 (2), pp.168. ⟨10.14419/ijaes.v4i2.6839⟩. ⟨halshs-02308442⟩
  • François Aubert, Waël Louhichi. Analyst earnings forecast revision activity around profit warnings across four European countries. Journal of applied accounting research, Emerald, 2015, 16 (1), pp.58-87. ⟨10.1108/JAAR-01-2013-0005⟩. ⟨hal-02549201⟩
  • François Aubert, Gary Grudnitski. The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms. Advances in Accounting, Elsevier, 2014, 30 (1), pp.154-167. ⟨10.1016/j.adiac.2014.03.008⟩. ⟨hal-02549186⟩
  • François Aubert, Gary Grudnitski. The impact of SOX on opportunistic management behavior. International Review of Financial Analysis, Elsevier, 2014, 32, pp.188-198. ⟨10.1016/j.irfa.2013.12.003⟩. ⟨hal-02549183⟩
  • Alexis Descatha, Thierry Thomas, François Aubert, Agnès Aublet-Cuvelier, Yves Roquelaure. [Calcific tendinitis of the shoulder and compensation consequences: calcific disorder of tendon or tendinopathy with calcification?].. La Presse medicale, Paris, Masson et Cie, 2012, 41 (5), pp.453-4. ⟨10.1016/j.lpm.2012.01.022⟩. ⟨inserm-00720692⟩
  • François Aubert, Gary Grudnitski. Analysts' estimates. Review of Accounting and Finance, Emerald, 2012, 11 (1), pp.53-72. ⟨10.1108/14757701211201821⟩. ⟨hal-02549209⟩
  • François Aubert, Waël Louhichi. L'impact informationnel de l'alerte aux résultats sur l'annonce du résultat annuel. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2011, 17 (2), pp.11-36. ⟨halshs-00631150⟩
  • François Aubert, Waël Louhichi. L'impact informationnel de l'alerte aux résultats sur l'annonce du résultat annuel. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2011, 17 (2), pp.11. ⟨10.3917/cca.172.0011⟩. ⟨hal-02549220⟩
  • François Aubert, Gary Grudnitski. The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe. Journal of International Financial Management & Accounting, 2011, 22 (1), pp.1-26. ⟨10.1111/j.1467-646X.2010.01043.x⟩. ⟨hal-02549191⟩

Conference papers5 documents

  • Daniel Taylor, François Aubert. Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence. 43rd Congress of Francophone Accounting Association (AFC), May 2022, Bordeaux, France. ⟨hal-03679729⟩
  • Daniel Taylor, François Aubert. Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence. 44th Annual European Accounting Association (EAA) Congress, May 2022, Bergen, Norway. ⟨hal-03679726⟩
  • Daniel Taylor, François Aubert. Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence. 1st Annual Conference of Academy of Sustainable Finance, Accounting, Accountability & Governance (ASFAAG), Dec 2021, Online, United Kingdom. ⟨hal-03679725⟩
  • François Aubert, Waël Louhichi. Empirical tests of analysts' earnings forecasts properties and profit warnings. EAA 31st Annual Congress, Apr 2008, Rotterdam, Netherlands. 10 p. ⟨halshs-00280758⟩
  • François Aubert. L'IMPACT DES CHANGEMENTS DE MÉTHODES COMPTABLES SUR LES RENTABILITES BOURSIERES. Comptabilité et Connaissances, May 2005, France. pp.CD-Rom. ⟨halshs-00581111⟩

Book sections3 documents

  • François Aubert. How to better detect cases of financial reporting fraud: some new findings from earnings restatements. Research Handbook of Investing in the Triple Bottom Line (Ed. Sabri Boubaker, Douglas Cumming and Duc N'Guyen, Edward Elgar Publishing, 2018. ⟨hal-01903271⟩
  • François Aubert. Pre/Postdisclosure Information Asymmetry and Non-GAAP Earnings: some European Evidence. Non-GAAP financial measures and disclosure: a theoretical and empirical analysis in the European institutional setting (Ed. Nicola Moscariello), Cambridge Scholars Publishing, In press. ⟨hal-01903268⟩
  • François Aubert, Jean-François Gajewski, Lamya Kermiche. How to better detect cases of financial reporting fraud: some new findings from earnings restatements. In Boubaker Sabri; Cumming Douglas; Duc Khuong Nguyen (eds.). Research Handbook of Investing in the Triple Bottom Line, Finance, Society and the Environment, EE Edward Elgar Publishing, pp.29-52, 2018, 978-1-78643-999-4. ⟨hal-01996216⟩