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Christopher HOSSFELD

Doctor in Management Science

Associate Professor

Financial Reporting and Audit

Scientific Director of the Specialized Master in Management Control and Business Performance

Campus : Paris

Tel : +33 1 49 23 26 46

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General information Biography Current research Publications

Biography

Christopher Hossfeld has been an Associate Professor in the Auditing and Accounting department at ESCP Europe Paris Campus since 2001. After his MSc in Business Administration at the University of Saarland (FRG), he worked for 7 years as an assistant professor for the Chair of Banking at the same institution. During this period he completed his Doctorate (his dissertation won the Award for Best Ph.D. Dissertation at the University of Saarland. He also worked as a part-time auditor in the banking industry. Subsequently he moved to France and joined the University of Paris III – Sorbonne Nouvelle as a lecturer in business administration.

His fields of expertise include financial accounting, international accounting, bank accounting and regulation. He teaches those subjects in the different programs of the school: Master course, Specialized Master, MBA and Executive Education. His research focuses especially on aspects of international accounting harmonization. He has published in numerous specialized journals and presented papers at the main conferences of different accounting associations. He is also author or co-author of several books in the above mentioned subject areas.

At ESCP Europe, Professor Hossfeld is Scientific Director of the Specialized Master "Management Control and Business Performance", member of the research committee and in charge of different courses. He is also member of several scientific associations, among them the Association Francophone de Comptabilité, the European Accounting Association, and SUERF – The European Money and Finance Forum.

Publications

Books

EGLEM J.-Y., DELVAILLE P. (eds), BONNIER C., HOSSFELD C., LAULUSA L., LE MANH A., MAILLET C., MIKOL A., SIMON C., (2010), Comptabilité financière : Approche IFRS et approche française, Business, Gualino, Paris, 7e éd., 378 p.

BIEG H., HOSSFELD C., KUSSMAUL H., WASCHBUSCH G., (2009), Handbuch der Rechnungslegung nach IFRS : Grundlagen und praktische Anwendung, IDW, Düsseldorf, 2. , erweiterte und aktualisierte Auflage, 688 p.

MAILLET C., LE MANH A. (eds), DELVAILLE P., EGLEM J.-Y., HOSSFELD C., KENNEDY J., MIKOL A., SIMON C., (2007), Les Normes comptables internationales IAS-IFRS, Collection LMD, Référence, Foucher, Vanves, 5e éd., 304 p, Web Link.

DELVAILLE P., EGLEM J.-Y., HOSSFELD C., LE MANH A., MAILLET C., MIKOL A., SIMON C., BONNIER C. (eds), (2006), Comptabilité financière des groupes, Collection Business, Éditions Montchrestien-Gualino, Paris, 407 p.

HOSSFELD C., KUSSMAUL H., WASCHBUSCH G., (2006), Handbuch der Rechnungslegung nach IFRS : Grundlagen und praktische Anwendung, IDW, Düsseldorf, 520 p.

HOSSFELD C., (1996), Financial statements of German and French banks : an inquiry of their comparability after the national implementation of the European directive about the financial statements of banks, Schäffer-Poeschel, Stuttgart.

Book chapters

HOSSFELD C., (2008), "Finanzierungsentscheidungen", in KÜTING K. (ed.), , Saarbrücker Handbuch der Betriebswirtschaftlichen Beratung, , 4. Aufl.

DELVAILLE P., MAILLET C., HOSSFELD C., LE MANH A., (2007), "Les états consolidés : Chapitre 7", in Information financière en IFRS, Collection Litec Professionnels - Entreprise, Éditions Litec, 56 p.

HOSSFELD C., (2006), "IAS / IFRS", in Enzyklopadie des Geld-, Bank- und Börsenwesens, , 5. Aufl.

HOSSFELD C., (2006), "IFRS-Rechnungslegung für Banken", in Enzyklopadie des Geld-, Bank- und Börsenwesens, , 5. Aufl.

HOSSFELD C., (2005), "Fair Value-Bewertung und Ausschüttung", in BIEG H. (ed.), , Fair Value, pp 155-177, 23 p.

HOSSFELD C., BANCEL F., DELVAILLE P., (2004), "Les pièges de la juste valeur", in VERON N. (ed.), , Les points de vue des utilisateurs des comptes sur l'adoption des normes IFRS, Éditions AFG, FFSA, pp 71-73, 3 p.

HOSSFELD C., (2003), "Finanzierungsentscheidungen", in Saarbrücker Handbuch der Betriebswirtschaftlichen Beratung, NWB Verlag, 3. Aufl.

HOSSFELD C., (2003), "Reinvermögen, Geldvermögen", in Lexicon der Betriebswirtschaftslehre.

HOSSFELD C., (2000), "Corporate Finance", in KÜTING K. (ed.), , Saarbrücker Handbuch der Betriebswirtschaftlichen Beratung, , 2. Aufl., pp 35-126, 92 p.

HOSSFELD C., (1999), "Financial Accounting: International Standards", in Knapps Enzyklopädisches Lexikon des Geld-, Bank- und Börsenwesens, , 4. Aufl., pp 1565-1572, 8 p.

HOSSFELD C., (1999), "International Accounting Standards", in Knapps Enzyklopädisches Lexikon des Geld-, Bank- und Börsenwesens, , 4. Aufl., pp 993-995, 3 p.

HOSSFELD C., (1998), "Investments", in LÜCK W. (ed.), , Lexikon der Rechnungslegung und Abschlußprüfung, pp 413-414, 2 p.

Published articles

HOSSFELD C., (2011), "Information sectorielle", JURISCLASSEURS DO COMPTABLE, novembre, C-16-400, pp 1-17, 17 p.

HOSSFELD C., (2011), "Résultat par action", JURISCLASSEURS DO COMPTABLE, novembre, C-16-300, pp 1-15, 15 p.

HOSSFELD C., (2010), "Information financière des banques", JURISCLASSEURS DO COMPTABLE, novembre, C-70-200, pp 1-16, 16 p.

HOSSFELD C., (2009), "L'information financière sur le risque de liquidité des banques", REVUE FRANCAISE DE COMPTABILITE, juin, n° 422, pp 22-26, 5 p.

HOSSFELD C., (2009), "NATIXIS : Informations 2008 sur le risque de liquidité d'une banque", REVUE FRANCAISE DE COMPTABILITE, mai, n° 421, pp 14-14, 1 p.

HOSSFELD C., KAJÜTER P., (2008), "IFRS et PME : Une enquête franco-allemande", REVUE FRANCAISE DE COMPTABILITE, décembre, n° 416, pp 48-53, 6 p.

HOSSFELD C., SIMON C., (2004), "La comptabilité des banques", JURISCLASSEURS DO COMPTABLE, Normalisation sectorielle, 13 p.

HOSSFELD C., (2002), "Ausgewählte neuerungen in der französischen Konzernrechnungslegung", DIE WIRTSCHAFTSPRÜFUNG, septembre, pp 450-461, 12 p.

HOSSFELD C., (1993), "Compensation possibilities in the income statement of banks after the national implementation of the European directive about the financial statements of banks", DIE WIRTSCHAFTSPRÜFUNG, November, pp 337-344, 8 p.

Conference proceedings

BONNIER C., DEMERENS F., HOSSFELD C., LE MANH A., (2011), "IFRS transition: more than a technical issue", Proceedings of the 34th EAA Annual Meeting, 2011, 20-22 April, Roma, Italy.

HOSSFELD C., (2011), "La comparabilité du compte de résultat IFRS", Actes du 32e congrès annuel de l'Association Francophone de Comptabilité, 2011, 9-11 mai, Montpellier, France.

HOSSFELD C., (2011), "The comparability of IFRS income statements - An empirical analysis", Proceedings of the 34th European Accounting Association Annual meeting, 2011, April 20-22, Rome, Italy.

DELVAILLE P., HOSSFELD C., (2006), "Implementation of the IFRS by French Listed Companies: Implications for External and Internal Reporting", Proceedings of the 29th Annual Congress of the European Accounting Association (EAA), 2006, March 22-24, Dublin.

HOSSFELD C., (2003), "'Performance Reporting on EVA by French and German Companies", Proceedings of the 2nd Conference on Performance Measurement and Management Control, 2003, September 18-19, Nice.

HOSSFELD C., KLEE L., (2003), "Informations financières sur la performance des entreprises allemandes et françaises", Actes du 24e Congrès de l'Association Française de Comptabilité, 2003, 21-23 mai, Louvain-la-Neuve, Belgique, Web Link.

HOSSFELD C., (2002), "L'application des normes IAS par les banques - L'exemple des banques allemandes", Actes du 23e Congrès de l'Association Française de Comptabilité, 2002, 16-17 mai, Toulouse, Web Link.

HOSSFELD C., (2001), "La comptabilisation des titres dans les comptes annuels des banques : normes françaises, allemandes, IAS", Actes du 22e congrès de l'AFC, 2001, 17-19 mai, Metz.

Research reports - Working papers

HOSSFELD C., KRAEMER G., (2001), "Auditing Operational Risk in Banks - A New Challenge", Discussion paper, University of Saarland (FRG), Department of Economics, September.

Dissertations

HOSSFELD C., (1996), "The Comparison of German and French financial statements of banks after the national implementation of the European directive about the financial statements of banks", Doctoral Dissertation in Business Administration , University of Saarland, Germany.

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