WALTON Peter
Department : Accounting and Management Control
Emeritus Professor
Campus de Cergy
Contact
- email : walton@essec.edu
- tél : +33 (0)1 34 43 33 79
Diplomas
- 1989 : Ph.D. in Accounting and Finance (London School of Economics and Political Science (LSE), United Kingdom)
- 1989 : Ph.D. in Accounting and Finance (London School of Economics and Political Science (LSE), United Kingdom)
- 1984 : M. Sc. in Accounting & Finance (London School of Economics and Political Science (LSE), United Kingdom)
- 1984 : M. Sc. in Accounting & Finance (London School of Economics and Political Science (LSE), United Kingdom)
- 1968 : B.A. French, German and Economics (London University, United Kingdom)
- 1968 : B.A. French, German and Economics (London University, United Kingdom)
Certificates
- 1971 : FCCA Chartered Certified Accountant (Association of Chartered Certified Accountants (ACCA), United Kingdom)
- 1971 : FCCA Chartered Certified Accountant (Association of Chartered Certified Accountants (ACCA), United Kingdom)
Career
- 2013 - Present : Emeritus Professor (ESSEC Business School, France)
- 2013 - Present : Emeritus Professor (ESSEC Business School, France)
- 2000 - 2013 : Accounting Professor (ESSEC Business School, France)
- 2000 - 2013 : Accounting Professor (ESSEC Business School, France)
- 2012 - Present : Emeritus Professor (Open University Business School, United Kingdom)
- 2012 - Present : Emeritus Professor (Open University Business School, United Kingdom)
- 2004 - 2011 : Accounting Professor (Open University Business School, United Kingdom)
- 2004 - 2011 : Accounting Professor (Open University Business School, United Kingdom)
- 1991 - 2002 : Visiting Professor (Université Paris-Dauphine, PSL University, France)
- 1991 - 2002 : Visiting Professor (Université Paris-Dauphine, PSL University, France)
- 1994 - 2000 : Accounting Professor (Université de Genève, Switzerland)
- 1994 - 2000 : Accounting Professor (Université de Genève, Switzerland)
Full-time academic appointments
Other Academic Appointments
Awards
- 2021 : Anthony Hopwood award for academic leadership (European Accounting Association)
- 2021 : Anthony Hopwood award for academic leadership (European Accounting Association)
Journal articles
- WALTON, P. (2020). Accounting and Politics in Europe: Influencing the Standard. Accounting in Europe, 17(3), pp. 303-313.
- WALTON, P. (2018). Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15). Accounting in Europe, 15(2), pp. 193-199.
- VAN MOURIK, C. and WALTON, P. (2018). The European IFRS Endorsement Process – in Search of a Single Voice. Accounting in Europe, 15(1), pp. 1-32.
- WALTON, P. (2015). IFRS in Europe – an Observer’s Perspective of the Next Ten Years. Accounting in Europe, 12(2), pp. 135-171.
- WALTON, P. and RUTTERFORD, J. (2014). The War, Taxation and the Blackpool Tower Company. Accounting History Review (ex Accounting, Business and Financial History), 24(2-3), pp. 103-117.
- WALTON, P., BARKER, R., LENNARD, A., NOBES, C. and TROMBETTA, M. (2014). Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting. Accounting in Europe, 11(2), pp. 149-184.
- BARKER, R., BARONE, E., BIRT, J., GAEREMYNCK, A., MCGEACHIN, A. and O'CONNOR, P. (2013). Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure. Accounting in Europe, 10(1), pp. 1-26.
- WALTON, P. (2012). Atlantic Face-off. Accountancy.
- WALTON, P. (2012). Still on Track. Accountancy, 149, pp. 72-73.
- HALLER, A., NOBES, C., CAIRNS, D., HJELSTROM, A., MOYA, S. and O'CONNOR, P. (2012). The Effects of Accounting Standards – A Comment. Accounting in Europe, 9(2), pp. 113-125.
- DANJOU, P. and WALTON, P. (2012). The Legitimacy of the IASB. Accounting in Europe, 9(1), pp. 1-15.
- DANJOU, P. and WALTON, P. (2011). La légitimité du normalisateur comptable international IASB : commentaires sur "Normalisation comptable internationale : le retour du politique ?". Comptabilité, Contrôle, Audit, 17(3), pp. 101-114.
- WALTON, P. (2009). Analyse exacte, conclusions erronées. Revue Française de Comptabilité, (423), pp. 22-25.
- ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. and WALTON, P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. Accounting in Europe, 6(1), pp. 3-24.
- WALTON, P. (2009). Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique. Comptabilité, Contrôle, Audit, 15(1), pp. 35-54.
- WALTON, P. (2009). Recherche et normalisation comptables. Revue Française de Comptabilité, (427), pp. 2-3.
- DICK, W. and WALTON, P. (2007). A Moving Target. Australian Accounting Review, pp. 8-17.
- WALTON, P. (2007). Le cadre conceptuel : une ancienne querelle. Revue Française de Comptabilité, pp. 5.
- WALTON, P. (2007). Petit historique de l'IASC/IASB. Option Finance, pp. 18-19.
- WALTON, P. (2007). Quel financement pour l'IASB ? Option Finance, pp. 76-77.
- WALTON, P. (2006). A Research Note. Fair Value and Executory Contracts: Moving the Boundaries in International Financial Reporting. Accounting and Business Research.
- WALTON, P. (2006). Boardroom battles. The Financial Regulator, pp. 25-30.
- BOCQUERAZ, C. and WALTON, P. (2006). Creating a Supranational Institution: The Role of the Individual and the Mood of the Times. Accounting History, pp. 271-288.
- WALTON, P. (2006). Got your Number. Quality World, pp. 23-26.
- WALTON, P. (2005). La convergence IASB-FASB et ses implications. Revue Française de Comptabilité, pp. 10-12.
- WALTON, P. (2003). Dancing with Dinosaurs. Accounting & Business, pp. 17.
- WALTON, P. (2002). Accounting Principles or Anti-abuse Rules? Accounting & Business, pp. 11.
- LOFT, A., JORISSEN, A. and WALTON, P. (2002). From Newsletter to Academic Journal: Creating the European Accounting Review. European Accounting Review, pp. 43-75.
- WALTON, P. (2002). Norwalking on Egg Shells. Accounting & Business, pp. 13.
- WALTON, P. (2002). Oh to be Inconsistent, Now that Winter's Here. Accounting & Business, pp. 10.
- WALTON, P. (2002). Shattering Complacency: Building Trust. Accounting & Business, pp. 20-21.
- WALTON, P. (2002). The Trouble with Comprehensive Income. Accounting & Business, pp. 10.
- WALTON, P. (2002). To Boldly Go..... Accounting & Business, pp. 9.
- DICK, W. and WALTON, P. (2001). Conformité aux normes comptables internationales : comparaison franco-allemande. Revue Française de Comptabilité, pp. 36-39.
- WALTON, P. (2001). Fighting Talk and the New IASB. Accounting & Business, pp. 10.
- WALTON, P. (2001). Oh, No! It's that Value Thing Again. Accounting & Business, pp. 10.
- WALTON, P. (2001). Plan comptable ? Yes, Please. Revue Française de Comptabilité, pp. 30-31.
- WALTON, P. (2001). Tin Hat Time at the IASB? Accounting & Business, pp. 10-10.
- WALTON, P. (2000). Accounting in Developing Countries: Challenges for the 21st Century. United Nations: International Accounting and Reporting Issue: 2000 Review, pp. 134-141.
- WALTON, P. (2000). Harmonisation and Cultural Obstacles: International Accounting Standards in Switzerland and the UK. Accounting, pp. 72-75.
- WALTON, P. and MESSINA, M. (1998). The Impact of Government on Company Cash Flows in France and the UK. Journal of International Accounting, Auditing and Taxation, pp. 273-293.
Books
- WALTON, P. and AERTS, W. (2020). Global Financial Accounting and Reporting: Principles and Analysis. 5th ed. Cengage Learning, 520 pages.
- WALTON, P. (2019). Piers, Paddle Steamers and Profits. European Research Associates, 112 pages.
- WALTON, P. and AERTS, W. (2017). Global Financial Accounting and Reporting: Principles and Analysis. 4 ed. London: Cengage Learning.
- WALTON, P. (2016). Blackpool Tower: A History. Amberley Publishing, 208 pages.
- WALTON, P. and AERTS, W. (2013). Global Financial Accounting and Reporting - Principles and Analysis (3ème édition). 3 ed. South-Western Cengage Learning, 510 pages.
- WALTON, P. (2009). An Executive's Guide for Moving From U.S. GAAP to IFRS. Business Expert Press, 127 pages.
- WALTON, P. and AERTS, W. (2009). Global Financial Accounting and Reporting (2ème édition). 2 ed. South-Western Cengage Learning, 521 pages.
- WALTON, P. and AERTS, W. (2006). Global Financial Accounting and Reporting. Principles and Analysis. Thomson Learning, 493 pages.
- WALTON, P. (2001). La comptabilité anglo-saxonne. La Découverte, 126 pages.
- WALTON, P. (2000). Financial Statement Analysis. Business Press. Thomson Learning, 304 pages.
- WALTON, P., HALLER, A. and RAFFOURNIER, B. (1998). International Accounting. Thomson.
- WALTON, P., HALLER, A. and RAFFOURNIER, B. (1997). Comptabilité internationale. Paris: Vuibert.
- WALTON, P. (1996). International Stock Exchange Listing. London: Financial Times.
Book editor
- VAN MOURIK, C. and WALTON, P. [Eds] (2013). The Routledge Companion to Fair Value and Financial Reporting. Routledge.
- PREVITS, G., WALTON, P. and WOLNIZER, P. [Eds] (2012). A Global History of Accounting, Financial Reporting and Public Policy: Eurasia, the Middle East and Africa (Volume 4). Emerald.
- PREVITS, G., WALTON, P. and WOLNIZER, P. [Eds] (2011). A Global History of Accounting, Financial Reporting and Public Policy: Asia and Oceana. Emerald.
- PREVITS, G., WALTON, P. and WOLNIZER, P. [Eds] (2011). A Global History of Accounting, Financial Reporting and Public Policy: Americas. Emerald.
- PREVITS, G., WALTON, P. and WOLNIZER, P. [Eds] (2010). A Global History of Accounting, Financial Reporting and Public Policy: Europe. Emerald.
- WALTON, P. [Ed] (2007). The Routledge Companion to Fair Value and Financial Reporting. Routledge.
Book chapters
- NÄSI, S., SACCON, C., WŰSTEMANN, S. and WALTON, P. (2013). European Accounting Theory: Evolution and Evaluation. In: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 72-92.
- WALTON, P. (2013). Fair Value and Accounting. In: Handbook of Key Global Financial Markets, Institutions, and Infrastructure. 1st ed. Elsevier, pp. 423-433.
- BAUDOT, L. and WALTON, P. (2013). Influences on the Standard-Setting and Regulatory Process. In: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 318-337.
- WALTON, P. (2013). Recognition and Measurement. In: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 113-127.
- VAN MOURIK, C. and WALTON, P. (2013). The Role of Conceptual Frameworks in Accounting Standard-Setting. In: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 113-127.
- WALTON, P. (2010). Origins and Rationale fo IFRS Convergence. In: QFINANCE. 1st ed. Bloomsbury Publishing Plc, pp. 347-350.
- ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. and WALTON, P. (2009). Ne pas tuer le messager : la comptabilité dans la crise. In: Le leadership responsable. Un allié sûr contre la crise. 1st ed. Gualino. Lextenso éditions, pp. 205-210.
- WALTON, P. (2007). CCA - An Unsuccessful Attempt to Change the Measurement Basis. In: The Routledge Companion to Fair Value and Financial Reporting. 1st ed. Routledge, pp. 173-180.
- WALTON, P. (2006). IASB et élaboration des IFRS. In: Comptabilité financière en IFRS. 1st ed. Pearson Education, pp. 311-325.
- WALTON, P. (2002). International Finance and Accounting. In: International Business. 1st ed. Thomson, pp. 285-318.
- WALTON, P. (2001). European Harmonization (Revised). In: International Accounting and Finance Handbook: 2001 Cumulative Supplement. 1st ed. John Wiley & Sons, Inc. pp. 1-14.
- SCHEID, J.C. and WALTON, P. (2001). France. In: European Accounting Guide. 1st ed. Aspen Law and Business, pp. 303-357.
- WALTON, P. (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. 1st ed. Economica, pp. 289-297.
Presentations at an Academic or Professional conference
- ANDRÉ, P., KALIGOROU, F., WALTON, P. and YANG, D. (2013). Determinants of the Voluntary Adoption of IFRS by UK Unlisted Firms. In: 12ème Congrès International de Gouvernance 2013.
- ANDRÉ, P., WALTON, P. and YANG, D. (2013). Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms. In: 2013 American Accounting Association Annual Meeting.
- ANDRÉ, P., WALTON, P. and YANG, D. (2012). Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms. In: 33e Congrès de l’Association Francophone de Comptabilité (AFC) 2012.
- ANDRÉ, P., WALTON, P. and YANG, D. (2012). Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms. In: 8th EUFIN Workshop on European Financial Reporting.
Prefaces of a journal
Working Papers
Book reviews
- WALTON, P. (2008). Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000. Accounting History, United Kingdom.
- WALTON, P. (2007). Worldwide Financial Reporting. The Development and Future of Accounting Standards. European Accounting Review, United Kingdom.
Press article, video or other popular media
- WALTON, P. (2015). No Good Solutions for Insurance Companies. Wiley Insight IFRS.
- WALTON, P. (2015). Ten Years of IFRS in the EU: All's Well That Starts Well. Wiley Insight IFRS.
- WALTON, P. (2015). UN Reviews State of Financial Reporting. Wiley Insight IFRS.
- WALTON, P. (2014). IFRS on insurance: Mission impossible? Wiley Insight IFRS.
- WALTON, P. (2009). European Adoption of IFRS: A Poisoned Chalice? EAA Newsletter, pp. 11-14.
- WALTON, P. (2009). Pourquoi les banques espagnoles résistent mieux ? La Tribune, pp. 11.
Professional activities
- 2014 - 2019 : Adviser, UN intergovernmental working group of experts on international standards of accounting and reporting (ISAR)
- 2014 - 2019 : Adviser, UN intergovernmental working group of experts on international standards of accounting and reporting (ISAR)
Consulting
Research activities
- 2010 : Chief editor - Accounting in Europe
- 2010 : Chief editor - Accounting in Europe
- 2010 - 2016 : Editorial board membership - Accounting in Europe
- 2010 - 2016 : Editorial board membership - Accounting in Europe
- 2011 - 2015 : Editorial board membership - Comptabilité, Contrôle, Audit
- 2011 - 2015 : Editorial board membership - Comptabilité, Contrôle, Audit
- 2009 - 2011 : Editorial board membership - European Accounting Review
- 2009 - 2011 : Editorial board membership - European Accounting Review
- 2005 - 2009 : Editorial board membership - Comptabilité, Contrôle, Audit
- 2005 - 2009 : Editorial board membership - Comptabilité, Contrôle, Audit
- 2006 - 2007 : Editorial board membership - Accounting History
- 2006 - 2007 : Editorial board membership - Accounting History
- 2005 - 2007 : Editorial board membership - Accounting in Europe
- 2005 - 2007 : Editorial board membership - Accounting in Europe
- 2005 - 2007 : Editorial board membership - European Accounting Review
- 2005 - 2007 : Editorial board membership - European Accounting Review
- 2002 - 2003 : Editorial board membership - European Accounting Review
- 2002 - 2003 : Editorial board membership - European Accounting Review
- 2002 - 2003 : Editorial board membership - The International Journal of Accounting
- 2002 - 2003 : Editorial board membership - The International Journal of Accounting
- 2000 - 2002 : Editorial board membership - Accounting History
- 2000 - 2002 : Editorial board membership - Accounting History
- 2001 - 2002 : Editorial board membership - Comptabilité, Contrôle, Audit
- 2001 - 2002 : Editorial board membership - Comptabilité, Contrôle, Audit
- 2000 : Editorial board membership - European Accounting Review
- 2000 : Editorial board membership - European Accounting Review