Eric Tort

Eric Tort is an Associate Professor at iaelyon School of Management, Jean Moulin University Lyon 3, where he has been a permanent faculty member since 2013. He is authorized to direct research (HDR) and holds a doctorate in Management Sciences from Paris I-Sorbonne. His academic work is centered in the Finance and CCA Research Group, with a strong focus on accounting standards and financial reporting.

His educational background includes a degree from ESC Bordeaux (Kedge BS), a Chartered Accountant diploma (DEC), IFRS certification, and three postgraduate degrees (DESS Audit, DEA Finance, ICG Strategic Management). He is also a qualified University Professor (CNU, 2013) and holds the Certificate of Corporate Director (CAS) from Sciences Po/IFA (2021).

Eric Tort's research interests lie at the intersection of accounting policy, financial reporting, and corporate governance, with a special emphasis on French (ANC) and international (IFRS) standards. He investigates the accounting practices of both listed and unlisted companies, particularly in consolidation, mergers and acquisitions, and restructuring. His work bridges academic rigor and professional relevance, informed by over 35 years of industry experience.

The analysis of his recent publications reveals a sustained scholarly focus on the evolution of accounting research, practical applications of IFRS (especially IFRS 16 on leases), consolidation frameworks, and the financial reporting challenges faced by SMEs and unlisted firms. His publications span both academic journals and professional outlets, demonstrating his dual impact on theory and practice.

• Habilitation à Diriger des Recherches (HDR)
• Qualified University Professor (CNU, 2013)
• Certified Chartered Accountant in Business
• Certificate of Corporate Director (CAS) from Sciences Po/IFA (2021)

Eric Tort has supervised numerous students and currently co-directs the doctoral thesis of Thomas Estienne on consolidation frameworks for Euronext Growth-listed firms. He has led significant research projects funded by the French Accounting Standards Authority (ANC), including studies on the 'consolidation pack' (2017-2019) and IFRS 16 (2019-2023). He has also organized major academic events, such as the 1st IFRS Workshop of France Master CCA, and guest-edited special issues for journals like Revue Française de Comptabilité and Revue Française de Gestion.

He is an active member of the Magellan Finance Research Laboratory at iaelyon and has previously been affiliated with GREGOR at IAE Paris. His professional affiliations include serving on the national jury of the DEC, as an administrator of the ECE Institute, and as a member of the CNOEC accounting commission.