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Cédric Poretti

Dr Cédric Poretti

Dr Cédric Poretti

Associate Professor

Expertise

  • Audit
  • Capital markets
  • Corporate governance
  • Financial accounting
  • Valuation
  • Comptabilité de gestion

Biography

Cédric Poretti, PhD, is Associate Dean and Associate Professor of Accounting at EHL Hospitality Business School. He has developed courses and teaches financial and management accounting, as well as financial statement analysis. Before joining EHL, Dr. Poretti worked in the financial industry (private banking, trading, and asset management).
His main areas of research are auditing, finance and corporate governance, and financial reporting. Dr. Poretti has published numerous articles in scientific journals and regularly participates in international conferences.

Awards

Academic Excellence Award, 'Prix de la Solidarité Confédérale 2016', HEC Lausanne.

Education

PhD in Financial Accounting, HEC Lausanne
Chartered Financial Analyst®

Courses Taught

BACHELOR OF SCIENCE IN INTERNATIONAL HOSPITALITY MANAGEMENT
• Comptabilité de gestion
MASTER IN HOSPITALITY MANAGEMENT
• Accounting for hospitality firms

Teaching Location

EHL Campus Lausanne

Journal publications

Aoun, A., & Poretti, C. (Forthcoming). Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe. International Journal of Auditing. https://doi.org/10.1111/ijau.70030

Poretti, C., Blengini, I., & Nicolau, J. L. (Forthcoming). Sustainability, innovation, and competitive advantage in tourism: An event study of the inflation reduction act. Journal of Travel Research. https://doi.org/10.1177/00472875251398438

Poretti, C., Weisskopf, J. P., & Zuchuat, K. (2025). Ownership and innovation in the hospitality industry. International Journal of Hospitality Management, 130, 104270. https://doi.org/10.1016/j.ijhm.2025.104270

Poretti, C., & Jérôme, T. (2025). Hospitality firms’ fee orientation and tax avoidance. Tourism Economics, 31(6), 1236-1251. https://doi.org/10.1177/13548166251347494

Jérôme, T., Poretti, C., & Schatt, A. (2025). Female lead auditors, audit fees, and audit quality. The British Accounting Review, 57(3), 101497. https://doi.org/10.1016/j.bar.2024.101497

Brousseau, C., & Poretti, C. (2025). Accruals and Long-Term Nonfinancial Assets and Liabilities. European Accounting Review, 34(4), 1555–1586. https://doi.org/10.1080/09638180.2024.2404218

Jérôme, T., & Poretti, C. (2025). Stock market reaction to the voluntary adoption of nature-related financial disclosure: An event study. Finance Research Letters, 71, 106389. https://doi.org/10.1016/j.frl.2024.106389

Poretti, C., Aoun, A., & Singal, M. (2025). Fee-Oriented Strategies, Ownership Structure and Analyst Forecast Accuracy in the Hospitality Industry. Journal of Hospitality & Tourism Research, 49(2), 282-297. https://doi.org/10.1177/10963480231179995

Poretti, C., Jérôme, T., & Das, P. (2024). Plural form business strategy and financial reporting quality in hospitality firms. Journal of Hospitality and Tourism Management, 59, 60-69. https://doi.org/10.1016/j.jhtm.2024.03.008

Poretti, C., Weisskopf, J. P., & de Régie, P. D. V. (2024). Innovative business strategies, corporate performance, and firm value in the travel and leisure industry. International Journal of Hospitality Management, 118, 103683. https://doi.org/10.1016/j.ijhm.2023.103683

Masset, P., Poretti, C., & Weisskopf, J.-P. (2024). In family we trust—In good and bad times. International Review of Finance, 24(1), 128-138. https://doi.org/10.1111/irfi.12429

Nicolau, J. L., Poretti, C., & Heo, C. Y. (2024). Solidarity actions with Ukraine and hospitality firm value. Tourism Management, 100, 104813. https://doi.org/10.1016/j.tourman.2023.104813

Poretti, C., Jérôme, T., & Heo, C. Y. (2023). Business strategies and financial reporting complexity in hospitality firms. International Journal of Hospitality Management, 110, 103429. https://doi.org/10.1016/j.ijhm.2023.103429

Poretti, C., Jérôme, T., & Brousseau, C. (2023). Family Identification and Earnings Management in Listed Firms. Accounting in Europe, 20(3), 339-369. https://doi.org/10.1080/17449480.2023.2231964

Poretti, C., & Heo, C. Y. (2022). Asset-light strategies and stock market reactions to COVID-19’s pandemic announcement: The case of hospitality firms. Tourism Economics, 28(6), 1692-1701. https://doi.org/10.1177/13548166211005198

Poretti, C., & Heo, C. (2022). Covid-19 and firm value drivers in the tourism industry. Annals of Tourism Research, 95, 103433. https://doi.org/10.1016/j.annals.2022.103433

Poretti, C., Schatt, A., & Magnan, M. (2022). An empirical examination of relative valuation of publicly listed firms using French GAAP after IFRS adoption. Accounting Auditing Control, 28(2), 55-81. https://doi.org/10.3917/cca.282.0055

Martin-Rios, C., Poretti, C., & Derchi, G.-B. (2021). Three Anchoring Managerial Mechanisms to Embed Sustainability in Service Organizations. Sustainability, 14(1), 265. https://doi.org/10.3390/su14010265

Poretti, C., Schatt, A., & Jérôme, T. (2020). Impact of Leverage on Financial Information Quality: International Evidence from the Hospitality Industry, Journal of Hospitality Financial Management, 28(1), 30–43. https://doi.org/10.7275/bp3n-mw53

Poretti, C., & Blal, I. (2020). The asset-light strategies and the dividend puzzle: international evidence from the hospitality industry. International Journal of Hospitality Management, 91, 102639. https://doi.org/10.1016/j.ijhm.2020.102639

Poretti, C., & Das, P. (2020). What explains differing holding periods across hotel investments? A hazard rate framework. International journal of hospitality management, 89, 102564. https://doi.org/10.1016/j.ijhm.2020.102564

Poretti, C., & Schatt, A. (2019). Existe-t-il un plafond de verre dans les cabinets d’audit suisses ? Expert-Focus, 8, 566-569.

Bessieux-Ollier, C., Schatt., A., & Poretti, C. (2018). La gestion des résultats par les nouveaux dirigeants: Quels enjeux pour les conseils d'administration ? Revue Française de Gouvernance d'Entreprise, 19, 68-89. https://iris.unil.ch/handle/iris/137363

Poretti, C., Schatt, A., & Bruynseels, L. (2018). Audit committees’ independence and the information content of earnings announcements in Western Europe. Journal of Accounting Literature, 40, 29-53. https://doi.org/10.1016/j.acclit.2017.11.002

Poretti, C., & Schatt, A. (2017). Comment sont évaluées les cibles d'OPA en Suisse et en France? Similitudes et différences. Expert-Focus, 1, 31-37.