Education. Biography. Research Areas. Publications. Wolfgang Dick. Contact. Academic Publications Books

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1 Education Wolfgang Dick Teaching Professor, Department Accounting and Management Control Academic Director of Executive Master Financial Management & Control Contact Mail: Avenue Bernard Hirsch. BP Cergy Pontoise cedex FRANCE Doctorat ès Sciences de Gestion (Ph D), University Paris XII (France) : "L'image de la performance à travers les comptes annuels : le cas de la France et de l'allemagne" (Performance measurement through financial staments : The case of France and Germany) Diplôme ESCP (MSc in Management), Paris (France), major Audit management. Diplom-Kaufmann (MSc in Management), University of Saarland (Germany), majors Taxation and Auditing. Biography Wolfgang Dick is Professor of financial reporting and general management. He teaches in the Bachelor, Master and Executive programs at ESSEC campuses in Paris and Singapore. His teaching languages are French, English and German. He is Academic Director of the Executive Master in Financial Management and Control, since From 2005 to 2012, he has been a co-director of the ESSEC-KPMG Financial Reporting Chair. His research interests focus on national and international financial accounting and reporting, as well as on corporate governance. Wolfgang has co-edited with F. Missonier-Piera the textbooks "Comptabilité financière en IFRS" (3rd ed. published in 2012) and "Financial Reporting under IFRS - A topic based approach" (2010). He has also published articles in various academic and professional journals: Accounting in Europe, Option finance, Australian Accounting Review, Comptabilité contrôle Audit, Les Echos, Immobilier & Services... In addition to his academic work, Wolfgang Dick worked for almost three years for PSA Peugeot-Citroen as Head of Accounting Studies and Methods and was in charge of preparing the groups first time adoption of IFRS ( ). Research Areas National and international accounting normalisation. Publications Academic Publications Books Comptabilité financière en IFRS. (with F. Missonier-Piera). 4th edition. Paris (France) : Pearson, 2015 Financial Reporting under IFRS : A Topic Based Approach. (with F. Missonier-Piera). Chichester (UK) : Wiley, 2010 Comptabilité financière en IFRS 1ère édition. (with F. Missonier-Piera). Paris (France) : Pearson Education, 2006 Dictionnaire comptable français-allemand-français. (with J. Boelcke, A. Burlaud.). : Chotard éditeurs, /5

2 Articles "Bank debt and performance of Continental European firms" (W. Dick, V. Krivogorsky, G. Grudnitski), Int. J. Economics and BUsiness Research, Feb 2011, Vol. 3, Issue 6, p "Les IFRS dans l'immobilier : juste valeur ou coût amorti?" (W. Dick), Immobilier & Services, Nov 2008, Issue 21, p. P 20-P21 "The IASB Agenda - A Moving Target" (W. Dick, P. Walton), Australian Accounting Review, Jul 2007, Vol. 17, Issue 42, p "Les IFRS dans l'enseignement de la comptabilité : challenge ou opportunité?" (W. Dick), Les IFRS en pratique, Jun 2007, Issue hors-série n C7, p "La norme IFRS? Quelle incidence pour l'immobilier d'exploitation?" (W. Dick), Immobilier & Services, May 2005, Issue 3, p "Les provisions pour risques et charges en France et en Allemagne à la lumière des évolutions internationales récentes" (E. Eberhartinger), Comptabilité Contrôle Audit, May 2002, Vol. 2002, Issue Numéro spécial "Ansatz, Bewertung und Analyse von Rückstellungen in Frankreich und Deutschland vor dem Hintergrund Internationaler Entwicklungen" (E. Eberhartinger), Comptabilité Contrôle Audit, May 2002, Issue Numéro spécial "Conformité aux normes comptables internationales : comparaison franco-allemande" (P. Walton), Revue Française de Comptabilité, Dec 2001, Issue 339 "Planspiele im Sprachunterricht als Vorbereitung auf wirtschaftliches Handeln" (W. Dick), Nouveaux Cahiers d'allemand, Jan 1994, p Book Chapters Naandi Foundation: Delivering High Quality Elementary Education in India. In: Experiencing Innovation in Asia. Singapore (Singapore) : World Scientific, ESSEC Business School. 2015, p Veolia Water Inndia: Bringing a 24/7 Water Supply to the People of Karnataka. In: Experiencing Innovation in Asia. Singapore (Singapore) : World Scientific, ESSEC Business School. 2015, p Evolution (et perspectives) de l'harmonisation comptable internationale. In: Comptabilité, Finance et Politique - De la pratique à la théorie : l'art de la conceptualisation (with P. Delvaille). Paris (France) : Ordre des Experts Comptables, 2015, p New Corporate Governance Rules and Practices. In: Law, Corporate Governance, and Acounting (with V. Krivogorsky). New York (US) : Routledge, 2011, p Ne pas tuer le messager : la comptabilité dans la crise. In: Le leadership responsable : un allié sûr contre la crise (with P. Walton, A. Cazavan-Jeny, P. Andre, C. Richard). ESSEC - Cergy (France) : lextensoéditions, Alain Pekar Lempereur. 2009, p Les innovations imposées par les IFRS : ce que le nouveau référentiel a changé. In: L'art de l'innovation (with F. Missonier-Piera). Paris (France) : 2/5

3 L'Harmattan, MOTTIS N , p La diffision de normes comptables internationales. In: La montée en puissance des fonds d'investissement. Quels enjeux pour les entreprises? (with P. Zarlowski). Paris (France) : La Documentation Française, PLIHON D., PONSSARD J.P Other Publications Articles published in Conference Proceedings "The Association between Bank Debt and Performance of Continental European Firms", With V. Krigovorsky, G. Grudnitski. In : Edited by the journal of Emerging Markets Finance and Trade (EMFT), EBES Istamboul (Turquie) : EMFT, 2009 "Corporate Governance Regulations and Practices in Europe - Comparative Study", With V. Krivogorsky. In : Proceedings of 2009 Annual International Accounting section AAA, 2009 Mid Year Conference. Floride (Etats Unis) : Social Science Research Network, 2008, p Press Articles "Mais de quel résultat parle-t-on?". Echos (Les), 02 Oct 2013, p ""Goodwill", vous avez dit "Goodwill"?". Echos (Les), 26 Jun 2013, p "A propos des ventes et de leur enregistrement". Echos (Les), 10 Apr 2013, p "Louer un bien ou acheter le droit de l'utiliser?". Echos (Les), 20 Mar 2013, p ""Impairment tests" et valeur d'actifs". Echos (Les), 27 Feb 2013, p "Les rapports annuels et le risque d'indigestion". Echos (Les), 09 Jan 2013, p "Joint-venture : mue comptable en vue". Echos (Les), 28 Nov 2012, p "Comptabilité : ce que le nouveau référentiel a changé". Echos (Les), 22 Jun 2006, p "La réconciliation des pratiques françaises de consolidation avec les normes américaines et internationales : une étude empirique et comparative". 01 Jan 1998, p Other Activities Scientific Activities Editorial Board Membership Journal of Risk Management 3/5

4 Conference Presentations "Conformité avec les normes comptables internationales: une comparaison franco-allemande" (with P. Walton). Communication to the 22th AFC (French Accounting Association) Congress, Metz, "The Internationalisation of Accounting Rules and Practices: A French-German Comparative Analysis". Communication to the 24th annual congress of the EAA (European Accounting Association), Athens, The New International Standards Dealing With Disclosure about Segments of an Enterprise and Related Information: What do they bring to Financial Communication of Corporate Groups and Investors : A French-German Comparative Analysis" (with P. Delvaille and J.Y. Eglem). Communication to the 23rd annual congress of the EAA (European Accounting Association), Munich, "Les nouvelles normes internationales sur l'information sectorielle des entreprises multinationales : Quels apports pour la communication financière des groupes et pour les investisseurs? Une analyse comparative France - Allemagne" (with P. Delvaille and J.Y. Eglem), Communication to the 20th AFC (French Accounting Association) Congress, Bordeaux, "La réconciliation des pratiques françaises de consolidation avec les normes américaines et internationales : une étude empirique et comparative." (with S. Zambon) Communication to the 19th AFC (French Accounting Association) Congress, Nantes, 1998, volume 1, pp "Comparative Study of Accounting for Provisions in Three European Countries: Austria, France and Germany" (with E. Eberhartinger.) Communication to the 21st annual congress of the EAA (European Accounting Association), Antwerp, "Alternative Accounts: Reconciling National to International and U.S. Accounting Rules. Empirical evidence from France, Germany and Italy" (with S. Zambon.) Communication to the 20th annual congress of the EAA (European Accounting Association), Graz, "Les choix comptables dans les groupes européens à cotation multiple." (with P. Delvaille et J. Kennedy.) Communication to the 13th AFC (French Accounting Association) Congress, Bordeaux, 1992, volume 1, pp Affiliations and Academic Responsibilities Member of the European Accounting Association (EAA). Member of the Association Française de Comptabilité (AFC). Member of the American Accounting Association (AAA). Secretary of the Association ECOSIP - Economy of Integrated Production Systems. Consulting and Other Activities Seminar director: "Financial Analysis." in the DESS Program: "French - German Management and Marketing" at the University Paris III - Sorbonne Nouvelle (Since 1996). Led the seminar "Reading and Understanding a German Balance Sheet." Francis Lefebvre - Formation et Préparation Viète, Paris ( ). Seminar director: "Accounting and Management in German Businesses." In the DESS Program: "Languages and Applied International Commerce in Anglo-Saxon and German Markets," at the University of Cergy-Pontoise ( ). Fachlektor Wirtschaftswissenschaft the German Institute at the University of 4/5

5 the New Sorbonne (Paris III) within the context of a bilateral exchange program between France and Germany ( ): - Director of bilingual seminars in accounting, business management, international commerce. - Director for the seminar: "Management Techniques and Financial Analysis." In the DESS Program ("Economie et Société dans les Pays de Langue Allemande"), curriculum director, Professor M. Hubert and D. Hentschel, lecturer. - Responsible for integrating information in the pedagogical program, particularly for the simulation of balances and interactions between an enterprise's functions, and for a comparative financial analysis. - Representative of the German Institute in the Information Systems Committee and at Cellule Université - Entreprises de l'université Sorbonne Nouvelle. Research-Assistant at the ESCP, specializing in international comparative accounting ( ) : - European research on accounting principles: Analysis of international accounting practices in twelve European countries and the creation of a computerized database. With P. Delvaille (ESCP), S. Archer (London), and S. Maclay (Bangor); Development of a computerized program of conversion for annual accounts within a national context. (France, Germany, Spain, Great Britain). In collaboration with: J.Y. Eglem and P. Delvaille; /5