CV - AUBERT Francois

Titre: Professeur des universités

Domaine: Comptabilité financière

Composante/UFR: School of Management IAE Auvergne - Université Clermont Auvergne

11, Bd. Charles de Gaulle | Bureau #311 - 63002 Clermont-Ferrand

Ligne directe (+33) 04 73 17 78 35 | Courriel: francois.aubert@uca.fr


FORMATION

2015 Agrégation de l’Enseignement Supérieur en Sciences de Gestion [Lauréat du premier concours : classement 6ème]

2014  HDR en Sciences de Gestion, Université Grenoble Alpes

2005  Doctorat en Sciences de Gestion, Université Clermont Auvergne

2000  Master en Sciences de Gestion mention Finance, Université Clermont Auvergne

1998  Diplôme d’Etudes Supérieures Comptables et Financières (DESCF)

1996  Diplôme d’Etudes Comptables et Financières (DECF)

1994  Diplôme Préparatoire d’Etudes Comptables et Financières (DPECF)

1997  DEUG de Droit et Science Politique, Université Clermont Auvergne

1993  Baccalauréat série Sciences économiques & sociales option mathématiques, Lycée Polyvalent Chamalières

 

COMPETENCES

Thèmes de recherche

Manipulations comptables, prévisions des analystes financiers, adoption des IFRS, asymétrie d’information, contenu informatif des chiffres comptables, résultats non-GAAP

Pédagogie

Normes internationales d'information financière IFRS (International Financial Reporting Standards), comptabilité financière, comptabilité financière approfondie, comptabilité des sociétés, analyse financière, évaluation des entreprises, International financial reporting, financial statement analysis & valuation, comptabilité analytique, comptabilité et finances locales (instructions budgétaires M4, M14, M49, M52, M57 ... etc & normes internationales IPSAS (International Public Sector Accounting Standards)

Responsabilités à l’Université Clermont Auvergne | 2017 - ...

Co-Directeur du Master Finance parcours Gestion de Patrimoine

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

Professeur des universités à l'Université d’Orléans (IAE) | 2015-2017

Chargé de mission "Fondation" auprès du Président de l'Université d'Orléans

Co-directeur du Master Comptabilité Contrôle Audit ; Co-responsable de la mention Finance Comptabilité Contrôle

Co-responsable de l'axe Finance Comptabilité Audit de VALLOREM

 

Activités Internationales

2006 - …  Membre de iBEACON Research Group (International Business Economics Accounting Collaborative Network) – San Diego State University - C. Lamden School of Accountancy (Fowler College of Business) 

2012 - …   Chargé de cours, Université de Genève – Geneva School of Economics & Management

Juin 2013   Visiting Academic, University of Leicester School of Management, UK (2 semaines)

2008-2011  Professeur invité, University of Economics - Katovice, Poland

Oct. 2010   Visiting Scholar, San Diego State University - School of Accountancy et University of Oklahoma – School of Accounting, USA (2 semaines)

Mai 2010   Visiting Academic (Fondation UdA), Loughborough University School of Business, Finance Banking and Accounting Group, UK (2 semaines)

Sept. 2009   Visiting Scholar, Drake University et San Diego State University, USA (3 semaines)

Eté 2007      Visiting Fulbright Scholar, San Diego State University, USA

2006-2007   Visiting Fulbright Scholar, University of Illinois at Urbana Champaign, USA

Eté 2006      Adjunct Professor, San Diego State University, USA

Eté 2002      Visiting PhD student, University of Leicester School of Management, UK


Activités d’encadrement

Direction de Thèses (en cours)

Amsatou Nam, L’activisme des actionnaires et la gestion du résultat (CRCGM – Université d’Auvergne, co-directeur avec Prof. Yves Mard)

Sara Alouach, Trois essais sur les manipulations comptables et la réaction des investisseurs (VALLOREM - Université d’Orléans, directeur)


Autres Activités

Membre du conseil scientifique ebs Business School

Ad hoc reviewer for: Comptabilité Contrôle Audit (CNRS 2), Journal of Applied Accounting Research (CNRS 3), International Review of Financial Analysis (CNRS 3), Management International (CNRS 3), Finance Contrôle Stratégie (CNRS 3), Research in International Business and Finance (CNRS 4), The European Journal of Finance (CNRS 4), Journal of Financial Reporting and Accounting, International Journal of Accounting & Finance (HCERES C), Journal of Accounting and Taxation, AFC, EAA, AFFI annual meetings


PUBLICATIONS

Aubert François, Wang Jeff & Grudnitski Gary (Forthcoming), "Convergence Consensus Analyst Earnings Estimates and Option Pricing in Modeling Material Accounting Misstatements", Review of Accounting and Finance. CNRS 4 {the article DOI (10.1108/RAF-05-2017-0101)}

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/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 et chapitres d’ouvrages scientifiques (OS)

Aubert François (2019), “Pre/Postdisclosure Information Asymmetry and Non-GAAP Earnings: some European Evidence” in : Non-GAAP financial measures and disclosure: a theoretical and empirical analysis in the European institutional setting (Ed. Nicola Moscariello), Cambridge Scholars Publishing (forthcoming)

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.





PUBLICATIONS

Analyst Earnings Forecast Revision Activity around Profit Warnings Across Four European Countries

2015 - Aubert F,Louhichi W ournal of Applied Accounting Research n°16 (1) - pp 58-87

The Role of Reconciliation Quality in Limiting Mispricing of Non-GAAP Earnings Announcements by EuroStoxx Firms

2014 - Aubert F,Grudnitski G Advances in Accounting Incorporating Advances in International Accounting n°30(1) - pp 154-167

The Impact of SOX on Opportunistic Management Behavior

2014 - Aubert F,Grudnitski G International Review of Financial Analysis n°32 - pp 188-198

Analyst Earnings Forecast Revision Activity around Profit Warnings Across Four European Countries

2014 - Aubert F,Louhichi W Jounal of applied accounting research n°16

Analysts’ estimates : What they could be telling us about the impact of IFRS on earnings manipulation in Europe ?

2012 - Aubert F,Grudnitski G Review of Accounting and Finance n°11 - pp 53-72

Analysts estimates: What they could be telling us about the impact of IFRS on earnings manipulation in Europe ?

2012 - Aubert F,Grudnitski G Review of accounting and finance

The impact of mandatory IFRS adoption on Income Statement and Balance Sheet Properties in Europe

2011 - Grudnitski G,Aubert F Law, Corporate Governance and Accounting. European Perspectives n°6 - pp 117-128

Determinants of Financial Corporate Disclosures Timing: An Empirical Examination with French Data

2011 - Aubert F The Dynamic World of Accounting: Research, Practice and Education in a Changing Environment n°6 - pp 75-89

The impact of mandatory IFRS adoption on income statement and balance sheet properties in Europe (Chapter 6)

2011 - Grudnitski G,Aubert F Law, Corporate Governance and Accounting. European Perspectives, Ed. Victoria Krivogorsky - pp 117-28

L’impact informationnel de l’alerte aux résultats sur l’annonce du résultat annuel

2011 - Aubert F,Louhichi W Comptabilité Contrôle Audit n°17(2) - pp 11-35

The impact and importance of mandatory adoption of International Financial Reporting Standards in Europe

2011 - Aubert F,Grudnitski G Journal of International Financial Management and Accounting n°22(1) - pp 1-26

The impact and importance of mandatory adoption of International Financial Reporting Standards in Europe

2011 - Aubert F,Grudnitski G Journal of International Financial Management and Accounting n°22(1) - pp 1-24

The impact and importance of mandatory adoption of IFRS in Europe

2011 - Aubert F,Grudnitski G Journal of International Financial Management and Accounting

Determinants of annual financial disclosure timing : an empirical examination with French data

2010 - Aubert F ATINER collective book

IFRS adoption in the European Union

2010 - Aubert F,Grudnitski G Law, Corporate Governance and Accounting. European Perspectives, Ed. Victoria Krivogorsky - pp 256

The relative informativeness of Pro Forma and GAAP earnings in France

2010 - Aubert F Journal of Accounting and Taxation n°2(1) - pp 01-14

The relative informativeness of Pro Forma and GAAP earnings in France

2010 - Aubert F Journal of Accounting and Taxation

L'impact informationnel des avertissements aux résultats sur l'annonce des résultats comptables annuels: le cas du marché des actions d'Euronext Paris

2010 - Aubert S,Louhichi W Comptabilité Contrôle Audit

Determinants of corporate financial reporting lag: The French empirical evidence

2009 - Aubert F Journal of Accounting and Taxation n°1 - pp 053-060