معرفی
Professor François Aubert is affiliated with the IAE Clermont Auvergne - School of Management at Université Clermont Auvergne, specializing in Finance, Information and Corporate Responsibility (FIRE) Axis. His research focuses on accounting manipulations, financial analyst forecasts, IFRS adoption, information asymmetry, and non-GAAP results.
- Vice-President of the Clermont Auvergne University Foundation (UCAf) since 2021
- Director of the Doctoral School of Economic, Legal, Political and Management Sciences since 2022
Research Themes include earnings management techniques, regulatory impacts on financial reporting, and cross-country comparisons of accounting practices. His collaborative work with Daniel Taylor on IFRS 9 adoption demonstrates reduced income smoothing in European/Sub-Saharan African banks, while his studies on SOX and non-GAAP reconciliation highlight institutional quality's role in financial transparency.
Notable Trends from his 15 most recent publications (2012-2023) reveal consistent focus on:
- IFRS 9's impact on loan loss provisions and earnings management
- Income smoothing behaviors under regulatory frameworks
- Market reactions to earnings manipulations
- Non-GAAP disclosure quality and investor responses
- Legal system effects on banking sector stability
- Analyst forecast efficiency during profit warnings
Leadership Roles encompass editorial responsibilities at Finance Contrôle Stratégie and leadership in academic governance structures. His work bridges theoretical accounting research with practical implications for regulators, standard setters, and stakeholders concerned with financial reporting integrity.
