emlyon business school : International and European business school / Faculty & Research / Faculté / Annuaire des professeurs / Emna BEN SAAD
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Emna BEN SAAD

Associate Professor

Phd

Accounting & Corporate Finance

Research topics

1. Audit quality and expectation gap

2. Accounting, IFRS implementation

Associations

  • Association Francophone de Comptabilité
  • American Accounting Association
  • European Accounting Association

Communications & Seminars

  • 2010 Annual Congress of European Accounting Association, Istanbul, Turkey, “Why are auditors over-blamed in accounting frauds”, in coll. with C. Lesage
  • 2010 Annual Congress of American Accounting Association: Auditing Section Mid- Year Conference, San Diego, USA, “Why are auditors over-blamed in accounting frauds?” in coll. with C. Lesage
  • 2009 Annual Congress of French Accounting Association, (Association Francophone de Comptabilité), Strasbourg, France, “Perception de l'indépendance de l'auditeur: analyse par la théorie de l'attribution”, in coll. with C. Lesage
  • 2009 1st Mediterranean Critical Studies in Accounting and Finance Conference, Hammamet, Tunisie, “Why is auditors' responsibility over-attributed in accounting frauds? Evidence from attribution theory”, in coll. with C. Lesage
  • 2008 Annual Congress of Americain Accounting Association, Anaheim, USA, “Auditor's Independence: What Does Really Matter?”, in coll. with C. Lesag
  • 2008 Annual Congress of European Accounting Association, Rotterdam, Pays Bas, Auditor's Independence: What Does Really Matter?”, in coll. with C. Lesage
  • 2007 Annual Congress of French Accounting Association (Association Francophone de Comptabilité), Poitier, France, “D'un facteur d'indépendance à un système: proposition d'une nouvelle grille d'analyse de l'indépendance de l'auditeur”, in coll. with C. Lesage