We extend the complex-valued analytic torsion, introduced by Burghelea and Haller on closed manifolds, to compact Riemannian bordisms. We do so by considering a flat complex vector bundle over a compact Riemannian manifold, endowed with a fiberwise nondegenerate symmetric bilinear form. The Riemmanian metric and the bilinear form are used to define non-selfadjoint Laplacians acting on vector-valued smooth forms under absolute and relative boundary conditions. In order to define the complex-valued analytic torsion in this situation, we study spectral properties of these generalized Laplacians. Then, as main results, we obtain so-called anomaly formulas for this torsion. Our reasoning takes into account that the coefficients in the heat trace asymptotic expansion associated to the boundary value problem under consideration, are locally computable. The anomaly formulas for the complex-valued Ray–Singer torsion are derived first by using the corresponding ones for the Ray–Singer metric, obtained by Brüning and Ma on manifolds with boundary, and then an argument of analytic continuation. In odd dimensions, our anomaly formulas are in accord with the corresponding results of Su, without requiring the variations of the Riemannian metric and bilinear structures to be supported in the interior of the manifold.

Co-Euler structures were studied by Burghelea and Haller on closed manifolds as dual objects to Euler structures. We extend the notion of co-Euler structures to the situation of compact manifolds with boundary. As an application, by studying their variation with respect to smooth changes of the Riemannian metric, co-Euler structures conveniently provide correction terms that can be taken into account when considering the complex-valued analytic torsion on bordisms as a Riemannian invariant.

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