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Paul André


Full Professor
Department of Accounting and Control

Anthropole, room 3014
Tel 021.692.34.58

Postal address
Université de Lausanne
Quartier UNIL-Chamberonne
Bâtiment Anthropole
1015 Lausanne


master Advanced Financial Analysis
Related programmes
Master of Science (MSc) in Accounting, Control and Finance
Master of Law (MLaw) in Law and Economics
master Advanced Group Accounting
Related programmes
Master of Science (MSc) in Accounting, Control and Finance
Master of Law (MLaw) in Law and Economics
bachelor Comptes de groupe et contrôle externe
Related programmes
Bachelor of Science (BSc) in Management
Bachelor (BSc) in Economic Sciences
Bachelor of Science (BSc) in Economics
master Empirical Research in Financial Accounting
Related programme
Master of Science (MSc) in Accounting, Control and Finance


Research areas

Financial reporting, Financial statement analysis, IFRS, Governance, Mergers and acquisitions


Anastasia Borisova
Tel: (021 692) 61.05
Room: Ant 3019

full description
  Pauline Bugnet

Room: 3011

Maud Jacquemin

Room: 3011

  Danica Kostic

Room: 3011

Yunus Meydan

Room: 3026

  Tessa Rougemont

Room: 3011

Emrah Smajic

Room: 3011



40 last publications

: Peer Reviewed



Volpentesta Valeria, André Paul (Dir.) (2020). Three Essays on Board Interlocks and Financial Outcomes. Université de Lausanne, Faculté des hautes études commerciales.


Andre Paul, Filip Andrei ; Moldovan Rucsandra (2019). Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level. Journal of International Accounting Research.

André Paul , Kalogirou Fani (2019). IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives. Accounting Forum, 1-23.

Yen T.-Y. , André P. (2019). Market reaction to the effect of corporate social responsibility on mergers and acquisitions: Evidence on emerging markets. The Quarterly Review of Economics and Finance, 71, 114-131.


André P., Ben-Amar W. ; Huang Z. (2018). Entreprises familiales, richesse socio-affective et méthode de paiement des fusions et acquisitions (Family firms, socio-emotional wealth and the method of payment in mergers and acquisitions). Revue Française de Gouvernance d’Entreprise, 19, 11-39. Peer Reviewed

André P., Dionysiou D. ; Tsalavoutas I. (2018). Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts' forecasts. Applied Economics, 50, 707-725. Peer Reviewed

Jiang L., André P. ; Richard C. (2018). An international study of internal audit function quality. Accounting and Business Research, 48, 264-298. Peer Reviewed


André P. (2017). The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries. Accounting in Europe, 14, 1-12. Peer Reviewed

Mazzi F., André P., Dionysiou D. ; Tsalavoutas I. (2017). Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research, 47, 268-312. Peer Reviewed


André P., Broye G., Pong C. ; Schatt A. (2016). Are joint audits associated with higher audit fees?. European Accounting Review, 25, 245-274. Peer Reviewed

André P., Filip A. ; Moldovan R. (2016). Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors. The International Journal of Accounting, 51, 443-461. Peer Reviewed

André P., Filip A. ; Paugam L. (2016). Examining the Patterns of Goodwill Impairments in Europe and the US. Accounting in Europe, 13, 329-352. Peer Reviewed

Paugam L., André P., Philippe H. ; Harfouche R. (2016). Brand Valuation. Routledge, New York, NY, USA.


André P., Filip A. ; Paugam L. (2015). The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe. Journal of Business Finance and Accounting, 42, 482-514. Peer Reviewed


Abela M., Barker R., Sommer R., Teixeira A. ; André P. (2014). Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium. Accounting in Europe, 11, 259-271. Peer Reviewed

André P., Ben-Amar W. ; Saadi S. (2014). Family firms and High Technology Mergers & Acquisitions. Journal of Management and Governance, 18, 129-158. Peer Reviewed

André P., Filip A. ; Marmousez S. (2014). L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement. Comptabilité - Contrôle - Audit, 20, 101-124.

Gonzalez A. , André P. (2014). Board Effectiveness and Short Termism. Journal of Business Finance and Accounting, 41, 185-209. Peer Reviewed


André P. (2013). Book Reviews: Financial Statement Analysis and Security Valuation. Issues in Accounting Education, 28, 197-198. Peer Reviewed

Yen T.-Y., Chou S. ; André P. (2013). Operating Performance of Emerging Market Acquirers: Corporate Governance Issues. Emerging Markets Finance and Trade, 49, 5-19. Peer Reviewed


André P., Khalil S. ; Magnan M. (2012). The adoption of deferred share unit plans for outside directors: economic and social determinants. Journal of Management and Governance, 16, 81-105. Peer Reviewed

Tsalavoutas I., André P. ; Evans L. (2012). The transition to IFRS and the value relevance of financial statements in Greece. The British Accounting Review, 44, 262-277. Peer Reviewed


Yen T.-Y. , André P. (2010). The Effects of Ownership Structure on Operating Performance of Acquiring Firms in Emerging Markets. Journal of Business and Policy Research, 5, 217-236. Peer Reviewed


André P. (2009). Discussion of Firm Performance and Managerial Succession in Family Managed Firms. Journal of Business Finance and Accounting, 36, 485-495. Peer Reviewed

André P., Cazavan-Jeny A., Dick W., Richard C. ; Walton P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. Accounting in Europe, 6, 3-24. Peer Reviewed


André P., Magnan M. ; St-Onge S. (2008). Analysis of a Merger from a Governance Perspective: The Case of Abitibi‐Consolidated and Donohue. Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, 25, 153-169. Peer Reviewed

Khalil S., Magnan M. ; André P. (2008). The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth. Corporate Governance: An International Review, 16, 210-224. Peer Reviewed


Andre P., Khalil S. ; Magnan M. (2007). Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?. Journal of Business Finance and Accounting, 34, 541-566. Peer Reviewed

Xu B., Magnan M. L. ; Andre P. (2007). The Stock Market Valuation of R&D Information in Biotech Firms. Contemporary Accounting Research, 24, 1291-1318. Peer Reviewed

Yen T.-Y. , André P. (2007). Ownership Structure and Operating Performance of Acquiring Firms: The Case of English-Origin Countries. Journal of Economics and Business, 59, 380-405. Peer Reviewed


Ben-Amar W. , Andre P. (2006). Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada. Journal of Business Finance and Accounting, 33, 517-543. Peer Reviewed


André P., Magman M. ; St-Onge S. (2005). Gouvernance et rémunération des dirigeants: le cas d'Abitibi-Price de 1994 à 2003. University of Edinburgh, 25.


Andre P., Kooli M. ; L'Her J.-F. (2004). The Long-run Performance of Mergers and Acquisitions: Evidence from the Canadian stock market. Financial Management, 33, 27-43. Peer Reviewed

André P. , Schiehll E. (2004). Système de gouvernance, actionnaires dominants et performance future des entreprises. Finance Contrôle et Stratégie, 7, 165-193. Peer Reviewed

Cormier D., Andre P. ; Charles-Cargnello E. (2004). Incentives for consolidation of finance subsidiaries: evidence from France. International Journal of Accounting, Auditing and Performance Evaluation, 1, 164-182.


André P. , Magnan M. (2003). Rapprochement Alcan-Pechiney-Alusuisse. University of Edinburgh, 9.


Andre P., Mathieu R. ; Zhang P. (2001). A Note on Capital Adequacy and the Information Content of Term Loans and Lines of Credit. Journal of Banking and Finance, 25, 431-444. Peer Reviewed


André P. , Cormier D. (1999). Off-Balance Sheet Financing: The Case of Finance Subsidiaries. Accountancy and Bedrijfskunde, 24, 22-42.

André P., Laurin C. ; Thabet A. (1999). Les déterminants du délai entre la fin de l'exercice financier et l'annonce des résultats comptables. Comptabilité - Contrôle - Audit, 5, 83.


Work experience

Accounting and Management Control
Essec Business School

Senior Lecturer
Accounting and Finance
School of Management
University of Edinburgh

Accounting Department
HEC Montréal

Département des sciences comptables


  • financial reporting, analyse financière, ifrs, governance, mergers and acquisitions


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