{"id":1329,"date":"2021-07-30T04:40:29","date_gmt":"2021-07-30T14:40:29","guid":{"rendered":"https:\/\/recherche.upf.pf\/?post_type=membre&#038;p=1329"},"modified":"2026-03-18T12:59:55","modified_gmt":"2026-03-18T22:59:55","slug":"herve-kohler","status":"publish","type":"membre","link":"https:\/\/recherche.upf.pf\/fr\/membre\/herve-kohler\/","title":{"rendered":"Herve Kohler"},"content":{"rendered":"<h3 class=\"wp-block-heading\">Fonctions universitaires<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ma\u00eetre de conf\u00e9rences HDR<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9f\u00e9rent&nbsp;Entrepreneuriat de l&#8217;UPF pour le&nbsp;P\u00e9pite (P\u00f4le \u00e9tudiants pour l&#8217;innovation, le transfert et l&#8217;entrepreneuriat)<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Membre \u00e9lu de la Commission de la formation et de la vie universitaire<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Directeur-adjoint Laboratoire GDI<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Directeur-adjoint D\u00e9partement Droit Economie Gestion <\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Responsable p\u00e9dagogique Master Comptabilit\u00e9 Contr\u00f4le Audit <\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Responsable p\u00e9dagogique Licence 3 \u00c9conomie et Gestion<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Parcours<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025 : Habilitation \u00e0 diriger des recherches Universit\u00e9 de la Polyn\u00e9sie fran\u00e7aise<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2017 : Post-Doctorat Universit\u00e9 Laval sous la supervision des professeurs Henri Gu\u00e9nin et Yves Gendron (Qu\u00e9bec ville)&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2016 : Laur\u00e9at du prix de th\u00e8se<em>&nbsp;Jean-Bertrand Nogaro<\/em>, d\u00e9livr\u00e9 par la Chancellerie des Universit\u00e9s de Paris (Prix en sciences financi\u00e8res, \u00e9conomie politique)<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2015 : Docteur Sciences de Gestion Universit\u00e9 Paris 1 Panth\u00e9on Sorbonne<br><br><em>Th\u00e8se : &#8221;&nbsp;Le r\u00f4le des enforcers dans la construction sociale de la conformit\u00e9 aux normes IFRS &#8220;, sous la direction du Professeur Christine Pochet.<\/em>\n<ul class=\"wp-block-list\">\n<li><em>Jury : Pr. Yves Gendron (Universit\u00e9 Laval, Qu\u00e9bec Ville), Pr. C\u00e9dric Lesage (HEC Paris), Pr. Bernard Colasse (Universit\u00e9 Paris Dauphine), Pr. Chrystelle Richard &nbsp;(ESSEC)<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2013 &#8211; 2015 : ATER Universit\u00e9 Paris-Dauphine<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2012 : Dipl\u00f4me d&#8217;Expertise Comptable<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2009 : Master Recherche 124 Comptabilit\u00e9 Audit Contr\u00f4le (Mention bien) &#8211;&nbsp;Universit\u00e9 Paris-Dauphine, dipl\u00f4me co-habilit\u00e9 avec l&#8217;\u00c9cole Normale Sup\u00e9rieure de Cachan<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2005 &#8211; 2009 : Auditeur financier Big Four<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2005 : Dipl\u00f4m\u00e9 Grenoble Ecole de Management<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Domaines de recherche<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comptabilit\u00e9 <\/li>\n<\/ul>\n\n\n\n<div aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Audit<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Normes IFRS<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enforcement<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conformit\u00e9<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9gulation<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Publications significatives<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Articles dans des revues avec comit\u00e9s de lecture<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u201cNavigating global\u2013local epistemic tensions: how a Big Four shapes its IASB comment letters\u201d<\/em> avec Marion Brivot (Universit\u00e9 Laval, Ville de Qu\u00e9bec) et Anne Le Manh (ESCP), Revue : <strong>Accounting, Auditing &amp; Accountability Journal <\/strong>(2026) 1\u201325. (revue class\u00e9e 2 FNEGE, A* classement ABDC)&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u201cNetworks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm\u201d<\/em>&nbsp;avec Christine Pochet (IAE de Paris) et Yves Gendron (Universit\u00e9 Laval), Revue : <strong>Accounting Organizations and Society<\/strong>, Volume 95, November 2021, 101277&nbsp;(revue class\u00e9e 1 CNRS, 1* FNEGE et A HCERES)&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u201cAuditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry\u201d<\/em>&nbsp;avec Christine Pochet (IAE de Paris) et Anne Le Manh (ESCP), Revue: &nbsp;<strong>Accounting, Organizations and Society<\/strong>, Volume&nbsp;91, May 2021, 101227 (revue class\u00e9e 1 CNRS, 1* FNEGE et A HCERES).<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&#8221;&nbsp;<em>Une analyse de la participation de l&#8217;industrie des t\u00e9l\u00e9communications au &#8221;&nbsp;due process &#8221;&nbsp;de l&#8217;IASB&nbsp;\u00e0 l&#8217;aune de la th\u00e9orie de la traduction<\/em>&nbsp;&#8221;&nbsp;avec Anne Le Manh (ESCP), Revue : <strong>Comptabilit\u00e9 Contr\u00f4le Audit<\/strong>, Tome 24, Volume 1, Avril 2018, p. 43 \u00e0 79 (revue class\u00e9e 2 CNRS, 2 FNEGE, et A HCERES).<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&#8221;&nbsp;<em>Une question de normalisation internationale : la d\u00e9pr\u00e9ciation des instruments de capitaux propres<\/em>&nbsp;&#8220;, avec St\u00e9phane Lefrancq (CNAM), <strong>Revue Fran\u00e7aise de Comptabilit\u00e9<\/strong>, n\u00b0478, juillet-ao\u00fbt 2014, p.26-30<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Contribution \u00e0 un ouvrage collectif<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&#8221; L\u2019implication de l\u2019industrie des t\u00e9l\u00e9communications dans l\u2019\u00e9laboration de la norme IFRS 15 &#8221; avec Anne Le Manh (ESCP),&nbsp;<em>in<\/em>&nbsp;Chambost Isabelle et Lefrancq St\u00e9phane (dir.),&nbsp;Comptabilit\u00e9 Internationale,&nbsp;Entreprise et Soci\u00e9t\u00e9&nbsp;Paris, Editions Ellipses, 2024, p. 69-91 <strong><em>ouvrage labellis\u00e9 par la FNEGE<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&#8221; Une analyse de la participation de l&#8217;industrie des t\u00e9l\u00e9communications au &#8221;&nbsp;due process &#8221;&nbsp;de l&#8217;IASB \u00e0 l&#8217;aune de la th\u00e9orie de la traduction \u00bb avec Anne Le Manh (ESCP), in Rouba Chantiri et Bernard Colasse (dir.), Normaliser la comptabilit\u00e9 des entreprises: Enjeux socio-organisationnels et jeux d&#8217;acteurs, Paris, Editions EMS, 2019, p. 297-346.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Ouvrages p\u00e9dagogiques<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>&#8221; Consolidation en normes IFRS &#8220;<\/em>&nbsp;avec St\u00e9phane Lefrancq (CNAM Paris) et Elisabeth Albertini &nbsp;(IAE Paris). Editeur : Vuibert 2018&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Communications dans des conf\u00e9rences \u00e0 comit\u00e9 de lecture<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025 &#8220;Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB&#8221;&nbsp;avec<em>&nbsp;<\/em>Marion Brivot (Universit\u00e9 Laval) et Anne Le Manh (ESCP),&nbsp;Congr\u00e8s de l\u2019Association Francophone de Comptabilit\u00e9, Saint Malo, 12-14 Mai 2025&nbsp;<strong><u>Prix de la meilleure communication du congr\u00e8s<\/u><\/strong><\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025 &#8220;Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB&#8221;<em>&nbsp;<\/em>avec<em>&nbsp;<\/em>Marion Brivot (Universit\u00e9 Laval) et Anne Le Manh (ESCP),&nbsp;The Canadian Academic Accounting Association (CAAA), Toronto Metropolitan University, 13-14 juin 2025, Toronto<em>&nbsp;<\/em><\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025: &#8220;Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB&#8221;<em>&nbsp;<\/em>avec<em>&nbsp;<\/em>Marion Brivot (Universit\u00e9 Laval) et Anne Le Manh (ESCP),&nbsp;Conf\u00e9rence&nbsp;: Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA)<em>,&nbsp;<\/em>University of South Australia (UniSA), 2-4 juillet 2025, Adelaide (Australie)<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2024<em> <\/em>&#8220;Resuscitating the \u201cAndersen way\u201d:&nbsp;&nbsp;Reconfiguring memory and reenacting the past following an organizational demise &#8220;<em>&nbsp;<\/em>avec<em>&nbsp;<\/em>Christine Pochet (IAE de Paris), Yves Gendron (Universit\u00e9 Laval) et Henri Gu\u00e9nin (Universit\u00e9 Laval),&nbsp;Congr\u00e8s de l\u2019Association Francophone de Comptabilit\u00e9, Dijon, 30-31 Mai<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2024 &#8220;Une analyse de la finalisation in situ d\u2019une norme comptable internationale: le cas de IFRS 15 dans le secteur des Telcos&#8221;&nbsp;avec&nbsp;Anne Le Manh (ESCP),&nbsp;Congr\u00e8s de l\u2019Association Francophone de Comptabilit\u00e9, Dijon, 30-31 Mai 2024<em>&nbsp;<\/em><\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2019 \u201cTerritoriality and mediation over expertise in IFRS implementation: an ethnography within a large accounting firm\u201d avec Christine Pochet (IAE de Paris) et Yves Gendron (Universit\u00e9 Laval), Conf\u00e9rence : Asia-Pacific Interdisciplinary Research in Accounting Conference, University of Auckland, 1-3 luillet 2019<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2019 \u201cTerritoriality and mediation over expertise in IFRS implementation: an ethnography within a large accounting firm\u201d avec Christine Pochet (IAE de Paris) et Yves Gendron (Universit\u00e9 Laval), Congr\u00e8s de l\u2019Association Francophone de Comptabilit\u00e9, Paris, 21-22 Mai 2019<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2018 \u201cAuditors\u2019 contribution to the social construction of IFRS compliance during the standard-setting process: revealing a facet of large accounting firms\u2019 role in the transnational regulation of accounting\u201d avec Christine Pochet (IAE de Paris) et Anne Le Manh (ESCP Europe), Conf\u00e9rence : Interdisciplinary Perspectives on Accounting Conference, University of Edinburgh, 11-13 juillet 2018<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2018 \u201cAuditors\u2019 contribution to the social construction of IFRS compliance during the standard-setting process: revealing a facet of large accounting firms\u2019 role in the transnational regulation of accounting\u201d avec Christine Pochet (IAE de Paris) et Anne Le Manh (ESCP Europe), Conf\u00e9rence : Alternative Accounts Conference, HEC Montr\u00e9al, 11-12 mai 2018<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2018 \u201cAuditors\u2019 contribution to the social construction of IFRS compliance during the standard-setting process: revealing a facet of large accounting firms\u2019 role in the transnational regulation of accounting\u201d avec Christine Pochet (IAE de Paris) et Anne Le Manh (ESCP Europe), Congr\u00e8s de l\u2019Association Francophone de Comptabilit\u00e9, Nantes, 16-17 Mai 2018<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2017 \u201cClaiming sovereignty over expertise in IFRS implementation: a study of logics rivalry within a large accounting firm\u201d avec Christine Pochet (IAE de Paris) et Yves Gendron (Universit\u00e9 Laval, Qu\u00e9bec), Conf\u00e9rence : Critical Perspectives on Accounting, Universit\u00e9 Laval, Qu\u00e9bec City, 3 au 5 juillet 2017<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2015 &#8221;&nbsp;En qu\u00eate de la conformit\u00e9 : le traitement comptable de la crise de la dette souveraine grecque &#8220;, avec St\u00e9phane Lefrancq (CNAM), Congr\u00e8s de l&#8217;Association Francophone de Comptabilit\u00e9, Toulouse, 19 et 20 mai 2015<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2015 &#8221; Une analyse de la participation de l&#8217;industrie des t\u00e9l\u00e9communications au due process de l&#8217;IASB dans le cadre du projet revenue recognition &#8220;, avec Anne Le Manh (ESCP), Congr\u00e8s de l&#8217;Association Francophone de Comptabilit\u00e9, Toulouse, 19 et 20 mai 2015<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2014 &#8221;&nbsp;Etude exploratoire de la participation au &#8221;&nbsp;due processus &#8221;&nbsp;de l&#8217;IASB de l\u2019industrie des t\u00e9l\u00e9communications, dans le cadre du projet revenue recognition &#8220;, avec Anne Le Manh (ESCP), Congr\u00e8s de l&#8217;Association Francophone de Comptabilit\u00e9, Lille, 26-28 Mai 2014<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Communications dans des s\u00e9minaires<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2026 \u00ab\u00a0<em>La double manag\u00e9rialisation des normes comptables : Une analyse de la finalisation in situ d\u2019IFRS 15 dans le secteur des t\u00e9l\u00e9communications<\/em>\u00a0\u00bb\u00a0avec Anne Le Manh (ESCP) et Zachary Huxley (Universit\u00e9 Laval, Ville de Qu\u00e9bec). Pr\u00e9sentation s\u00e9minaire Universit\u00e9 Laval le 1<sup>er<\/sup>avril 2026<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2026 <em>\u00ab<\/em>\u00a0<em>Applying regulatory capacities in enforcing IFRSs: The case of the European banks\u2019 impairments of Greek government bonds<\/em>\u00a0<em>\u00bb\u00a0<\/em>avec<em>\u00a0<\/em>Anna Samsonova-Taddei, (HEC Montreal) et Omiros Georgiou, (University of Birmingham),\u00a0Presentation at the Research Brown Bag HEC Montr\u00e9al, Montr\u00e9al, 25 March 2026<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2026 <em>\u00ab<\/em>\u00a0<em>Applying regulatory capacities in enforcing IFRSs: The case of the European banks\u2019 impairments of Greek government bonds<\/em>\u00a0<em>\u00bb\u00a0<\/em>avec<em>\u00a0<\/em>Anna Samsonova-Taddei, (HEC Montreal) et Omiros Georgiou, (University of Birmingham),\u00a0Presentation at the Research Away Afternoon, Birmingham, 18 March 2026<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025 <em>\u00ab<\/em>\u00a0<em>Applying regulatory capacities in enforcing IFRSs: The case of the European banks\u2019 impairments of Greek government bonds<\/em>\u00a0<em>\u00bb\u00a0<\/em>avec<em>\u00a0<\/em>Anna Samsonova-Taddei, (HEC Montreal) et Omiros Georgiou, (University of Birmingham),\u00a0Presentation at the Workshop on the Politics of Accounting, Passau, 30 Sept 2025<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025 Paneliste invit\u00e9 au symposium de la revue symposium CCA-AAC. Th\u00e8me \u00ab\u00a0<em>Les enjeux actuels de la recherche en\u00a0audit \/ les pratiques contemporaines des professionnels de l&#8217;audit et\u00a0leurs implications<\/em>\u00a0\u00bb. Congr\u00e8s AFC 2025 13 mai 2025<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2022 &#8221; Resuscitating The \u201cAndersen Way\u201d: A Process Model Of Memory Reconfiguration And Past Reenactment Following Organizational Demise &#8221;&nbsp;avec Christine Pochet (IAE de Paris), Yves Gendron (Universit\u00e9 Laval, Qu\u00e9bec) et Henri Gu\u00e9nin (Universit\u00e9 Laval, Qu\u00e9bec),&nbsp;Journal of Management Studies Online Workshop for the Special Issue on \u201cOccupations and Memory in Organization Studies,\u201d June 15<sup>th<\/sup>&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2017 &#8220;<em> <\/em>Claiming sovereignty over expertise in IFRS implementation: a study of logics rivalry within a large accounting firm &#8220;<em> <\/em>avec<em>&nbsp;<\/em>Christine Pochet (IAE de Paris) et Yves Gendron (Universit\u00e9 Laval, Qu\u00e9bec),&nbsp;&nbsp;S\u00e9minaire de recherche le 16 juin 2017, Ecole de comptabilit\u00e9, Facult\u00e9 des sciences de l\u2019administration Universit\u00e9 Laval, Qu\u00e9bec.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2015 &#8221;&nbsp;En qu\u00eate de la conformit\u00e9 : le traitement comptable de la crise de la dette souveraine grecque &#8220;, avec St\u00e9phane Lefrancq (CNAM), S\u00e9minaire LIRSA, CNAM, Paris, le 10 f\u00e9vrier 2015<\/li>\n<\/ul>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2014 &#8221;&nbsp;Etude exploratoire de la participation au &#8221;&nbsp;due processus &#8221;&nbsp;de l&#8217;IASB de l&#8217;industrie des t\u00e9l\u00e9communications, dans le cadre du projet revenue recognition &#8220;, avec Anne Le Manh (ESCP), S\u00e9minaire LIRSA, CNAM, Paris, le 7 mars 2014<\/li>\n<\/ul>","protected":false},"author":45,"featured_media":6448,"template":"","coauthors":[411],"class_list":["post-1329","membre","type-membre","status-publish","has-post-thumbnail","hentry","position-maitre-de-conference","section_cnu-86","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Herve Kohler &#8226; Recherche UPF<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/recherche.upf.pf\/fr\/membre\/herve-kohler\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Herve Kohler &#8226; Recherche UPF\" \/>\n<meta property=\"og:description\" content=\"Fonctions universitaires Parcours Domaines de recherche Publications significatives Articles dans des revues avec comit\u00e9s de lecture Contribution \u00e0 un ouvrage collectif Ouvrages p\u00e9dagogiques Communications dans des conf\u00e9rences \u00e0 comit\u00e9 de lecture Communications dans des s\u00e9minaires\" \/>\n<meta property=\"og:url\" content=\"https:\/\/recherche.upf.pf\/membre\/herve-kohler\/\" \/>\n<meta property=\"og:site_name\" content=\"Recherche UPF\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/univpf\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-18T22:59:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/recherche.upf.pf\/wp-content\/uploads\/2021\/07\/Kohler-herve-photo-UPF-1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1477\" \/>\n\t<meta property=\"og:image:height\" content=\"1704\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@univpf\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"16 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Herve Kohler\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/recherche.upf.pf\\\/membre\\\/herve-kohler\\\/\",\"url\":\"https:\\\/\\\/recherche.upf.pf\\\/membre\\\/herve-kohler\\\/\",\"name\":\"Herve Kohler &#8226; 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