The formation of CDM haloes I: Collapse thresholds and the ellipsoidal collapse model

In the excursion set approach to structure formation initially spherical regions of the linear density field collapse to form haloes of mass $M$ at redshift $z_{\rm id}$ if their linearly extrapolated density contrast, averaged on that scale, exceeds some critical threshold, $\delta_{\rm c}(z_{\rm id})$. The value of $\delta_{\rm c}(z_{\rm id})$ is often calculated from the spherical or ellipsoidal collapse model, which provide well-defined predictions given auxiliary properties of the tidal field at a given location. We use two cosmological simulations of structure growth in a $\Lambda$ cold dark matter scenario to quantify $\delta_{\rm c}(z_{\rm id})$, its dependence on the surrounding tidal field, as well as on the shapes of the Lagrangian regions that collapse to form haloes at $z_{\rm id}$. Our results indicate that the ellipsoidal collapse model provides an accurate description of the mean dependence of $\delta_{\rm c}(z_{\rm id})$ on both the strength of the tidal field and on halo mass. However, for a given $z_{\rm id}$, $\delta_{\rm c}(z_{\rm id})$ depends strongly on the halo's characteristic formation redshift: the earlier a halo forms, the higher its initial density contrast. Surprisingly, the majority of haloes forming $today$ fall below the ellipsoidal collapse barrier, contradicting the model predictions. We trace the origin of this effect to the non-spherical shapes of Lagrangian haloes, which arise naturally due to the asymmetry of the linear tidal field. We show that a modified collapse model, that accounts for the triaxial shape of protohaloes, provides a more accurate description of the measured minimum overdensities of recently collapsed objects.