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Hervé Kohler

15
Documents

Publications

Territoriality and mediation over expertise in IFRS implementation: an ethnography within a large accounting firm

Hervé Kohler , Christine Pochet , Yves Gendron
9th Asia-Pacific Interdisciplinary Research in Accounting Conference, Jul 2019, Auckland, New Zealand
Conference papers hal-03154065v1

Territoriality and mediation over expertise in IFRS implementation: an ethnography within a large accounting firm

Hervé Kohler , Christine Pochet , Yves Gendron
Congrès de l’Association Francophone de Comptabilité, May 2019, Paris, France
Conference papers hal-03338658v1

Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process: revealing a facet of large accounting firms’ role in the transnational regulation of accounting

Hervé Kohler , Christine Pochet , Anne Le Manh-Béna
Congrès de l’Association Francophone de Comptabilité, IAE Nantes, May 2018, Nantes, France
Conference papers hal-03338662v1

Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process: revealing a facet of large accounting firms’ role in the transnational regulation of accounting

Hervé Kohler , Christine Pochet , Anne Le Manh-Béna
Alternative Accounts Conference, HEC Montréal, May 2018, Montréal, Canada
Conference papers hal-03338660v1

Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process

Hervé Kohler , Christine Pochet , Anne Le Manh-Béna
Interdisciplinary Perspectives on Accounting Conference, Jul 2018, Edinburgh, United Kingdom
Conference papers hal-02138649v1

Claiming sovereignty over expertise in IFRS implementation: a study of logics rivalry within a large accounting firm

Hervé Kohler , Christine Pochet , Yves Gendron
Critical Perspectives on Accounting, Jul 2017, Québec, Canada
Conference papers hal-03338663v1

Une analyse de la participation de l'industrie des télécommunications au due process de l'IASB dans le cadre du projet revenue recognition

Hervé Kohler , Anne Le Manh-Béna
Congrès de l'Association Francophone de Comptabilité, May 2015, Toulouse, France
Conference papers hal-03338667v1

En quête de la conformité : le traitement comptable de la crise de la dette souveraine grecque

Hervé Kohler , Stéphane Lefrancq
Congrès de l'Association Francophone de Comptabilité, May 2015, Toulouse, France
Conference papers hal-03338665v1
Image document

ETUDE EXPLORATOIRE DE LA PARTICIPATION AU « DUE PROCESSUS » DE L'IASB DE L'INDUSTRIE DES TELECOMMUNICATIONS, DANS LE CADRE DU PROJET « REVENUE RECOGNITION »

Hervé Kohler , Anne Le Manh
Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom
Conference papers hal-01899618v1

Une analyse de la participation de l'industrie des télécommunications au « due process » de l’IASB à l'aune de la théorie de la traduction

Hervé Kohler , Anne Le Manh-Béna
Normaliser la comptabilité des entreprises: Enjeux socio-organisationnels et jeux d'acteurs, Editions EMS, pp. 297-346, 2019, 978-2-37687-305-1
Book sections hal-03139452v1