Eduardo Schiehll

Professor, Department of Accounting

Contact information

HEC Montréal
3000, chemin de la Côte-Sainte-Catherine
Montréal (Québec)
Canada H3T 2A7

Email : [email protected]
Phone : 514 340-6516
Secretary: n/a
Fax : n/a
Office : 5.509

Other title(s)

Fellow de l'Ordre des comptables professionnels agréés du Québec (FCPA)
Visiting Professor Aalto University School of Business (Helsinki, Finland)
Editor Corporate Governance: An International Review (ISSN 1467-8683); IF:2.294
Member, Editorial Board of Journal of Management and Governance (MAGO)

Education

Ph. D., University of Montréal (Canada)
M. Sc. (Finance) Universidade Federal de Rio Grande do Sul (Brésil)
D.E.S.S. (Accounting) Universidade Federal de Rio Grande do Sul (Brésil)
International Teaching Program (ITP :2007)

Expertise

Management accounting
Performance measurement
Corporate governance
Executive compensation

This publication selection covers the last five years.

Journal articles (13)

SCHIEHLL, Eduardo, MARTINS, Henrique, LEWELLYN, Krista; « Symbolic or Substantive? How Shareholder Heterogeneity Shapes the Purpose of the Corporation », Long Range Planning : International Journal of Strategic Management, vol. 58, no 6, 2025, p. 1-22.

SINHA, Vikash Kumar, ARENA, Marika, SCHIEHLL, Eduardo; « Discretion in the Governance Work of Internal Auditors: Interplay Between Institutional Complexity and Organizational Embeddedness », British Journal of Management, vol. 36, no 2, 2025, p. 686-706.

SRAJ, Farah, SCHIEHLL, Eduardo; « Tracing the Shifting Materiality of ESG Issues: Insights from Media Attention », Sustainability, vol. 17, no 16, 2025, p. 1-25.

SCHIEHLL, Eduardo, MARTINS, Henrique, LEWELLYN, Krista; « Competing Voices, Persistent Gaps: Shareholder Proposal Activism and ESG Decoupling », Business & Society, 2025, p. 1-39 (status : online).

LOKO, Atta Guy Sylvestre, SCHIEHLL, Eduardo; « ESGPolicy–Practice Decoupling: A Measurement Framework and Empirical Validation », Sustainability, vol. 17, no 3, 2025, p. 1-26.

SCHIEHLL, Eduardo, KOLAHGAR, Sam; « Common ownership and investor-focused disclosure: Evidence from ESG financial materiality », Business Strategy and the Environment, vol. 34, no 1, 2025, p. 497-515.

DUONG, Hong Kim, WU, Ying, SCHIEHLL, Eduardo, YAO, Hong; « Environmental and social disclosure, managerial entrenchment, and investment efficiency », Journal of Contemporary Accounting & Economics, vol. 20, no 3, 2024, p. 1-18.

IKÄHEIMO, Seppo, SCHIEHLL, Eduardo, SINHA, Vikash Kumar; « Board Response to Transnational Regulation on Corporate Governance: A Case Study on EU Banking Regulation », Risks, vol. 12, no 1, 2024, p. 1-20.

SCHIEHLL, Eduardo, LEWELLYN, Krista, YAN, Wenxi; « A configurational perspective of boards' attention structures », Corporate Governance: An International Review, vol. 31, no 5, 2023, p. 676-696.

KABBACH DE CASTRO, Luiz Ricardo, MARTINS, Henrique, SCHIEHLL, Eduardo, TERRA, Paulo Renato Soares; « Investment–cash flow sensitivity and investor protection », Journal of Business Finance & Accounting, vol. 50, no 7-8, 2023, p. 1402-1438.

MADISON, Nicolas, SCHIEHLL, Eduardo; « The Effect of Financial Materiality on ESG Performance Assessment », Sustainability, vol. 13, no 7, 2021, p. 1-21.

SCHIEHLL, Eduardo, KOLAHGAR, Sam; « Financial materiality in the informativeness of sustainability reporting », Business Strategy and the Environment, vol. 30, no 2, 2021, p. 840-855.

PARADIS, Gabriel, SCHIEHLL, Eduardo; « ESG Outcasts: Study of the ESG Performance of Sin Stocks », Sustainability, vol. 13, no 17, 2021, p. 1-18.

This selection of supervision activities covers the last five years.

Supervised project supervision – MSc in Management (5)

Découplage entre les pratiques et les politiques ESG : pourquoi et comment le mesurer ? , by Atta Guy Sylvestre Loko
October 2024

Tableau de bord du département aquatique , by Laurence Bellemare
March 2023

Étude comparative entre la performance et la divulgation volontaire de l'information ESG: Le cas des entreprises du secteur minier , by Aissata Diallo
September 2021

Le processus budgétaire et les relations d'affaires : Le cas de l'Autorité régionale de transport métropolitain , by Aminata Seydi
March 2021

La divulgation volontaire des informations ESG dans un contexte de "CEO Duality" , by Louis-Antoine Locas
September 2020

Integrative project supervision – Master's (6)

Analyse ESG du transport ferroviaire canadien et de ses acteurs pour la période 2017-2021 , by Laurent Pépin-Matte
November 2023

Mesurer, monétiser et évaluer les impacts environnementaux des entreprises et améliorer les informations de leurs états financiers , by Linghan Li
March 2023

Élaboration d'une matrice de matérialité , by Stéphanie Marcotte
November 2022

La transition énergétique au Québec est-elle juste ? , by Nastassia Moutard
October 2022

Uncovering the EU Taxonomy: Testing its application for product development , by Mélissa Paris St-Amour
September 2021

Rapport d'expérience en entreprise - Support chef de projet bas-carbone - Safran Landing Systems , by Frédérique Poulet
October 2020