Peter Walton
Professor, Accounting and Management Control Department
Chair Financial Reporting ESSEC KPMG, Chair's Co-Director
Education
Ph.D., London School of Economics M. Sc. Accounting & Finance, London School of Economics B.A. French, German, Economics, London University, External FCCA Chartered Certified Accountant
Academic Publications
Books
Global Financial Accounting and Reporting : 2ème édition. (with W. Aerts). Hampshire (Royaume‑Uni) : South-western Cengage Learning, 2009
An Executive's Guide for Moving From U.S. GAAP to IFRS . New York (US) : Business Expert Press, 2009
La comptabilité anglo-saxonne. 3rd edition. : La découverte, 2008
The Routledge Companion to Fair Value and Financial Reporting. : Peter Walton, 2007
Global Financial Accounting and Reporting. (with W. Aerts). Londres (Royaume‑Uni) : Thomson Learning, 2006
International Accounting. (with A. Haller, B. Raffournier). 2d edition. ( ) : Thomson Learning, 2003
La comptabilité anglo-saxonne. 2d edition. Paris (France) : La découverte, 2001
Financial Statement Analysis. London (Grande‑Bretagne) : Business Press. Thomson Learning, 2000
International Accounting. (with A. Haller, B. Raffournier). th edition. ( ) : London International Thomson Publishing, 1998
Comptabilité internationale. (with A. Haller, B. Raffournier). th edition. Paris (France) : Vuibert, 1997
International Stock Exchange Listing. London (Grande‑Bretagne) : Financial Times Financial Publishing, 1996
Articles
"Recherche et normalisation comptables" (P. Walton), Revue Française de Comptabilité , Dec 2009, Issue 427, p. 32‑33
"Fair Value Accounting and the Banking Crisis in 2008 : Shooting the Messenger" (P. Walton, P. André, A. Cazavan‑Jeny, W. Dick, C. Richard), Accounting in Europe , Dec 2009, Vol. 6, Issue 1-2, p. 3‑24
"European adoption of IFRS : a poisoned chalice ?" (P. Walton), eaa newsletter , Sep 2009, Vol. Issue 3/2009, Issue 27, p. 11‑14
"Analyse exacte Conclusions erronées" (P. Walton), Revue Française de Comptabilité , Jul 2009, Issue 423, p. 22‑25
"Audit et comptabilité en Grande-Bretagne pour les PME" (P. Walton), Revue Française de Comptabilité , Sep 2007, Issue 402, p. 12‑12
"The IASB Agenda - A Moving Target" (P. Walton, W. Dick), Australian Accounting Review , Jul 2007, Vol. 17, Issue 42, p. 8‑17
"Petit historique de l'IASC/IASB" (P. Walton), Les IFRS en pratique , Jun 2007, Issue Hors-série n° C7, p. 18‑19
"Quel financement pour l'IASB ?" (P. Walton), Les IFRS en pratique , Jun 2007, Issue Hors-série n° C7, p. 76‑77
"Fair value and executory contracts: moving the boundaries in international financial reporting" (P. Walton), Accounting and Business Research , Dec 2006, Vol. 36, Issue 4, p. 337‑343
"Got your number" (P. Walton), Quality World , Nov 2006, Issue November 2006, p. 23‑26
"Creating a supranational institution: the role of the individual and the mood of the times" (P. Walton, C. Bocqueraz), Accounting History , Aug 2006, Vol. 11, Issue 3, p. 271‑288
"Boardroom battles" (P. Walton), Financial Regulator (The) , Mar 2006, Vol. 10, Issue 4
"La convergence IASB-FASB et ses implications" (P. Walton), Revue Française de Comptabilité , Sep 2005, p. 10‑12
"International financial statement analysis" (P. Walton), The Blackwell Encyclopedia of Management , Jan 2005, Vol. 1, p. 255‑260
"Le processus d'élaboration des normes internationales" (P. Walton), La Revue du financier , Jan 2004, p. 18‑24
"IAS 39: where different accounting models collide" (P. Walton), Accounting in Europe , Jan 2004, p. 5‑16
"La normalisation comptable internationale : origine, pratique et et enjeux" (P. Walton), Revue française de gestion , Nov 2003, p. 21‑32
"Dancing with Dinosaurs" (P. Walton), Accounting & Business , Mar 2003
"Shattering Complacency: Building Trust" (P. Walton), Accounting & Business , Oct 2002
"Norwalking on Egg Shells" (P. Walton), Accounting & Business , Oct 2002
"The Trouble with Comprehensive Income" (P. Walton), Accounting & Business , Sep 2002
"Accounting Principles or Anti-abuse Rules?" (P. Walton), Accounting & Business , Jul 2002
"To Boldly Go....." (P. Walton), Accounting & Business , May 2002
"Oh to be Inconsistent, Now that Winter's Here" (P. Walton), Accounting & Business , Feb 2002
"From Newsletter to Academic Journal: Creating the European Accounting Review" (A. Loft, A. Jorissen), European Accounting Review , Jan 2002, Vol. 11, Issue 1
"Conformité aux normes comptables internationales : comparaison franco-allemande" (W. Dick), Revue Française de Comptabilité , Dec 2001, Issue 339
"Tin Hat Time at the IASB?" (P. Walton), Accounting & Business , Sep 2001
"Oh, No! It's that Value Thing Again" (P. Walton), Accounting & Business , Jul 2001
"Fighting Talk and the New IASB" (P. Walton), Accounting & Business , Jun 2001
"Plan comptable ? Yes, Please" (P. Walton), Revue Française de Comptabilité , Jan 2001, Issue 329
"Harmonisation and Cultural Obstacles: International Accounting Standards in Switzerland and the UK" (P. Walton), Accounting , May 2000, Vol. 52, Issue 5
"Accounting in Developing Countries: Challenges for the 21st Century" (P. Walton), United Nations: International Accounting and Reporting Issue: 2000 Review , Jan 2000
"The Impact of Government on Company Cash Flows in France and the UK" (M. Messina), Journal of International Accounting, Auditing and Taxation , Jan 1998, p. 273‑293
Chapters
Origins and Rationale fo IFRS Convergence. In: QFINANCE . 2010
Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique. In: Comptabilité Contrôle Audit . Paris (France) : Vuilbert, 2009, p. 35-54
Comptabilité en Grande-Bretagne. In: Encyclopédie de Comptabilité, Contrôle de Gestion et Audit . Paris (France) : Economica, Bernard Colasse. 2009, p. 385-397
Ne pas tuer le messager : la comptabilité dans la crise. In: Le leadership responsable : un allié sûr contre la crise (with W. Dick, A. Cazavan-Jeny, P. Andre, C. Richard). ESSEC - Cergy (France) : lextensoéditions, Alain Pekar Lempereur. 2009, p. 205-210
IASB et élaboration des IFRS. In: Comptabilité financière en IFRS (with W. Dick, F. Missonier-Piera). Paris (France) : Pearson Education , 2006
Bouleversement des frontières en comptabilité financière. In: Mélanges en l'honneur du Professeur Jean-Claude Scheid . Paris : CSOEC, BURLAUD & LAND. 2005
What kind of financial literacy do employee representatives need ?. In: Adding Value through Information and Consoltation . London : Palgrave, STOREY J.. 2005
In: European Accounting Guide (with J. Scheid). : Aspen Press, 2003
International Finance and Accounting. In: International Business . Londres (Grande-Bretagne) : Thomson, McDONALD F., BURTON F.. 2002
France. In: European Accounting Guide (with J. Scheid). Gaithersburg, New York (USA) : Aspen Law and Business, ALEXANDER D., ARCHER S.. 2001
L'éphémère introduction du coût de remplacement en Grande-Bretagne : bilan d'une tentative pour remettre en cause le modèle en coûts historiques. In: Juste valeur - enjeux techniques et politiques . Paris (France) : Economica, CASTA J.F., COLASSE B.. 2001
European Harmonization (Revised). In: International Accounting and Finance Handbook: 2001 Cumulative Supplement . New York (Etats-Unis) : John Wiley, CHOI F.D.S.. 2001
Other Publications
Press articles
"Pourquoi les banques espagnoles résistent mieux ?". La Tribune , 01 Apr 2009, p. P11
"The Role of the IASB". Review 2001 UNCTAD , 01 Jan 2003
Book reviews
"Financial Reporting and Global Capital Markets : a History of the IASC, 1973-2000". Accounting History , 2008, vol. Volume 13, Issue 3e, p. 387-390
"Worldwide Financial Reporting, the Development and Future of Accounting Standards". European Accounting Review , 2007, vol. 16, p. 22-229
Scientific Activities
Editorial Board Membership
Comptabilité Contrôle Audit , Vuibert
Review of Economic & Business Studies , FEAA
Comptabilité Contrôle Audit , Vuibert
Comptabilité Contrôle Audit , Vuibert
Review of Economic & Business Studies , FEAA
European Accounting Review , Routledge
Accounting in Europe , Taylor & Francis
Accounting in Europe , Taylor & Francis
Comptabilité Contrôle Audit , Vuibert
Accounting History , Sage Publications
Accounting in Europe , Taylor & Francis
European Accounting Review , Talylor & Francis Group
Comptabilité Contrôle Audit , Vuibert
Accounting History , Sage Publications
Accounting in Europe , Taylor & Francis
Comptabilité Contrôle Audit
European Accounting Review
Accounting in Europe , Taylor & Francis
European Accounting Review
International Journal of Accounting (The)
Comptabilité Contrôle Audit
Accounting History
European Accounting Review
International Journal of Accounting (The)
Accounting History
Comptabilité Contrôle Audit
Accounting History
European Accounting Review
European Accounting Review
Professional Experience
Visiting Professor, Université Paris IX-Dauphine. Adviser, UN intergovernmental working froup of experts on international standards of accounting and reporting (ISAR) Editor, World Accounting Report.