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Department of Accounting


+  Accounting Programs

Bachelor of Business Administration (B.B.A.) (in French)

Specialization : Professional Accounting 

Profiles : Corporate Finance and Investment and Portfolio Management

Specialized Graduate Degrees in Professional Accounting – CPA (in French)

Specialized graduate degrees in taxation (in French)

Master of Law (LL.M.) (joint program with the Faculty of Law of the University of Montreal) (in French)

Master of Science in Management (M.Sc.) (in French)


Ph.D. in Administration

Certificate in management accounting of organizations (in French)

Certificate in Professional Accounting (in French)

+  Faculty

Name Title Telephone
Allain, Élodie Associate Professor (f) 514 340-1416
Bouchard, Philippe Senior Faculty Lecturer (m) 514 340-7160
Bozec, Yves Professor (m) 514 340-6560
Brouillette, Marie-Claude Senior Faculty Lecturer (f) 514 340-6539
Chagnon, André Senior Faculty Lecturer (m) 514 340-6667
Comeau, Kathleen Full-time Lecturer (f) 514 340-3178
Cziffra, Johnathon Assistant Professor (m) 514 340-3678
Daoust, Laurence Assistant Professor (f) 514 340-3856
Davidson, Martine Senior Faculty Lecturer (f) 514 340-6550
Deneuve, Emeline Assistant Professor (f) 514 340-6000 ext. 1224
Dermarkar, Simon Associate Professor (m) 514 340-3622
Despatie-Gagnon, Andrée-Anne Full-time Lecturer (f) 514 340-3849
Dissou, Zoffirath Full-time Lecturer (f) 514 340-6571
Di Vito, Jackie Professor (f) 514 340-6524
Fong, Margaret Assistant Professor (f) 514 340-7163
Francoeur, Claude Professor (m) 514 340-6847
Gagnon, Suzanne Adjunct Professor (f) n/a
Galarneau, Yves Full-time Lecturer (f) 514 340-7103
Gemmel, Céline Full-time Lecturer (f) 514 340-6526
Genest, Nadia Assistant Professor (f) 514 340-6795
Hahn, Till-Arne Assistant Professor (m) 514 340-6921
Hazgui, Mouna Associate Professor (f) 514 340-6000 ext. 2023
Jacques, Réal Full-time Lecturer (m) 514 340-6389
Lachance, Renaud Associate Professor (m) 514 340-7165
Lafortune, Andrée Professor (f) 514 340-6529
Lafrance, Serge Adjunct Professor (m) 438 492-3270
Lambert, Caroline Professor (f) 514 340-7794
Landry, Suzanne Professor (f) 514 340-6564
Laurin, Claude Professor (m) 514 340-6536
Le Maux, Julien Professor (m) 514 340-6552
Lesley, Hugo Senior Faculty Lecturer (m) 514 340-7231
Marmousez, Sophie Associate Professor (f) 514 340-6605
Miller, Danny Tenured Researcher (m) 514 340-6501
Moschella, Jason Assistant Professor (m) 514 340-7014
Nadon, Marc-André Full-time Lecturer (m) 514 340-6947
Naud, Marjolaine Associate Professor (f) 514 340-6786
Ouellette, Sylvie Full-time Lecturer (f) 514 340-7146
Overbeek, Louise Full-time Lecturer (f) 514 340-1304
Philion, Loëcha Full-time Lecturer (f) 514 340-7009
Quenneville, Marie-Ève Senior Faculty Lecturer (f) 514 340-7318
Rakoto, Philémon Associate Professor (m) 514 340-6517
Samsonova-Taddei, Anna Professor (f) 514 340-6946
Schiehll, Eduardo Professor (m) 514 340-6516
Singer, Zvi Professor (m) 514 340-1847
Sponem, Samuel Professor (m) 514 340-7019
Suleman, Rani Assistant Professor (f) 514 340-6000 ext. 3579
Tessier, Sophie Professor (f) 514 340-6865
Trottier, Kim Associate Professor (f) 514 340-5691
Turbide, Johanne Professor (f) 514 340-6305
Vidal, Jean-Pierre Professor (m) 514 340-6514

+  Officers of Teaching Programs

Bachelor's degree in Business Administration (BAA - CPA)

Graduate Diploma in Professional Accounting (DESS-CPA)

ACADEMIC manager of the 2nd cycle diplomas in taxation

Master of Science in Management (M.Sc.)

Doctorate (Ph.D.)

CPA Canada Professional Education Program (National CPA Program)

Scientific Seminars in Accounting Sciences

+  Interns



 Alexandra BIENFAIT


 Thomas LANG

Marie-Pier RICHARD


    • To consult the interns, we ask that you make an appointment.
    • The interns report to Louise Overbeek
      • March 2024 cc


      +  Groups, chairs etc.

      CPA International Research Chair in Management Control (Samuel Sponem)

      Stephen A. Jarislowsky Chair in Governance (Claude Francoeur)

      Professorship de recherche en sociologie de la profession comptable (Caroline Lambert)

      Research Professorship Roland-Chagnon in Accounting and Taxation  (Suzanne Landry)

      Research Professorship in Comparative Governance (Eduardo Schiehll)

      Research Professorship Roland-Chagnon in audit (Zvi Singer)

      IDEOS (Johanne Turbide)

      +  Seminars

      +  2024


      Icône de calendrier

      Friday May 24, 2024 | 10 a.m. to 11:30 a.m.

      Crawford Spence | King's College London

       Tax, Technology and Craftsmanship

      Côte-Sainte-Catherine Building | Serge-Saucier room | BLUE section | 1st floor

      Icône de calendrier

      Friday April 12, 2024 | 10 a.m. to 11:30 a.m.

      Donnie Young | Indiana University

      Do Non-Professional Investors Weight Auditor Disclosures in their Valuation Judgments? A Replication of Dennis, Griffin, and Zehms (2019)

      Côte-Sainte-Catherine Building | Serge-Saucier room | BLUE section | 1st floor

      Icône de calendrier

      Friday March 22, 2024 | 10 a.m. to 11:30 a.m.

      Carl Brousseau | Université Laval

      Accruals and long-term nonfinancial assets and liabilities

      Côte-Sainte-Catherine Building | Accra room | YELLOW section | 1st floor

      Icône de calendrier

      Thursday February 15, 2024 | 10:30 a.m. to 12:00 p.m.

      Amir Amel-Zadeh | University of Oxford

      Sustainable Retail Investing: Motivations, Portfolio Consequences and the Role of ESG Ratings

      Côte-Sainte-Catherine Building | Trudeau room | GREEN section | 1st floor

      Icône de calendrier

      Friday January 26, 2024 | 10 a.m. to 11:30 a.m.

      Gulliver Lux | Université du Québec à Montréal (UQAM)

      Émotions autour des outils d'évaluation de la performance: honte, culpabilité, genre et format de l'outil 

      Côte-Sainte-Catherine Building | Serge-Saucier room | BLUE section | 1st floor

      +  2023


      Icône de calendrier

      Friday December 1, 2023 | 10 a.m. to 11:30 a.m.

      Jonathan Farrar | Wilfrid Laurier University

      Investigating Why Immigrants Are Willing to Pay Income Taxes

      Côte-Sainte-Catherine Building | Accra room | YELLOW section | 1st floor

      Icône de calendrier

      Friday November 10, 2023 | 10 a.m. to 11:30 a.m.

      Bertrand Malsh | Queen’s University

      Prospective evaluation of a new audit standard: expert rhetoric and entrenchment in cost-Benefit analysis

      Côte-Sainte-Catherine Building | Hélène-Desmarais room | BLUE section | 1st floor

      Icône de calendrier

      Friday October 27, 2023 | 10 a.m. to 11:30 a.m.

      Aziza Laguecir | EDHEC Business School

      Backstage Emotional Repertoires in the Making of Social Reporting

      Côte-Sainte-Catherine Building | Esdras-Minville room | CSC-04.448

      Icône de calendrier

      Friday September 22, 2023 | 10 a.m. to 11:30 a.m.

      Seppo Ikäheimo |Aalto University

      Do pro-equality laws reduce gender pay gaps across countries? Evidence from the executive labor market

      Côte-Sainte-Catherine Building | Accra room | YELLOW section | 1st floor

      Icône de calendrier

      Friday September 15, 2023 | 10 a.m. to 11:30 a.m.

      Nourhene Ben Youssef |Université de Sherbrooke

      Cost Behavior Under Uncertainty: Evidence from the COVID 19 Pandemic

      Côte-Sainte-Catherine Building | Séoul room | YELLOW section | 1st floor

      Icône de calendrier

      Friday September 8, 2023 | 10 a.m. to 11:30 a.m.

      Xin Zheng | University of British Columbia (UBC Sauder)

      The Economic and Financial Impact of Negative Environmental and Social Practices:  Evidence from Consumers Store Visits

      Côte-Sainte-Catherine Building | Accra room | YELLOW section | 1st floor

      +  2022

      The information below is subject to change without notice.

      May 20,  2022 at 10h00 (in hybrid format)

      Harm Schütt is an assistant professor in the department of accountancy at the Tilburg University School of Economics and Management. 

      Forecasting Earnings Using k-Nearest Neighbors

      Join face-to-face : Blue section, Salle Serge Sauxier  (CSC, first floor)

      Join virtual : (via Zoom)

      May 13, 2022 at 10h00 (via Zoom)

      Chrystelle Richard, Ph.D, Associate Professor, ESSEC Business School.

      Accounting numbers as weapons: A study of competition repertoires of accounting in the battle for shareholders’ votes 

      Join virtual :  (via Zoom)

      April  29,  2022  at 10h00 (in hybrid format)

      George Salijeni, Ph. D. FCCA. MSc. FHEA, Assistant professor, Aston Business School

      Understanding the effects of platformisation on auditors

      Join face-to-face: Green section, Room PWC  (CSC, first floor)

      Join virtual : (via Zoom)

      April 8, 2022 at 10h00  (in hybrid format)

      Marie-Soleil Tremblay is a Fellow Chartered Professional Accountant and a full professor at the École nationale d'administration publique.

      Tactical ethics in corporate governance: Practicing assertiveness and patience.

      Join face-to-face :  Blue section, Serge Saucier (CSC,first floor)

      Join virtual: (via Zoom)

      March 11, 2022 at 10:00 AM (via Zoom)

      Tim Seidel joined the Marriott School at Brigham Young University in 2015.

      Common Auditors in Supply Chain Relationships and the Provision of Trade Credit.

      February 18, 2022 at 10:00 AM (in hybrid format)

      Alessandro GHIO is an Assistant Professor in Accounting, at Laval University.

      Applications for Dialogic Accounting: Exploring Gen Z’s Views.

      Join face-to-face : Blue section, Hélène-Desmarais (CSC, first floor)

      Join virtual : Séminaire de recherche Alessandro Ghio

      February 4, 2022 (via Zoom)

      Merridee Bujaki is a full professor in Accounting at Carleton University

      Striving to be an ‘Ideal Worker’ in a ‘Greedy Institution’: An Investigation of Public Accountants’ Mental Health.

      +  2021

      The information below is subject to change without notice.

      December 3, 2021 (via Zoom)

      Lukas Goretzki is an associate professor at Stockholm School of Economics

      The productive accountant as (un-)wanted self: Exploring the role of productivity measures in accountants’ identity work

      November 5, 2021 (via Zoom)

      Lisa Baudot is an Associate Professor in the Kenneth G. Dixon School of Accounting in the College of Business at the University of Central Florida.

      How Auditees Experience Data Analytic-Driven Audits: Constructing Audit Expectations through Professional Ideals

      April 9, 2021 (via Zoom)

      Maria Goranova is a Professor of Organizations and Strategic Management in Lubar School of Business at the University of Wisconsin - Milwaukee

      Shareholders investing in competing firms:  investigating the impact on corporate stock buybacks.

      March 12, 2021 (via Zoom)

      Dr. Kim Westermann is an associate professor of Accounting in the Orfalea College of Business

      Auditor secondments in globally networked firms.

      February 19, 2021 (via Zoom)

      Emer Mulligan is a Personal Professor in Taxation and Finance in the J.E. Cairnes School of Business and Economics at NUI Galway

      Contextualising digital technology adoption in tax administration.

      February 5, 2021 (via Zoom)

      Desmond Tsang is an Associate Professor, McGill University

      CEO Overconfidence and the COVID-19 Pandemic.

      January 29, 2021 (via Zoom)

      Brian J. Arnold is Senior Adviser, Canadian Tax Foundation, Toronto

      Institutional Arrangements for International Tax and the Pillar Two Globe Proposals.

      January 15, 2021 (via Zoom)

      Allison Christians is the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law

      The Rise of Cooperative Surplus Taxation.

      +  2020

      December 10, 2020 (on Zoom)

      Claire Dambrin is Professor in Management Control at ESCP Europe Paris campus.

      Assetizing the self: how peer-to-peer platforms consolidate a culture of capitalization

      November 20, 2020 (on Zoom)

      Belén Villalonga is a Professor of Management and Organizations and a Professor of Finance (by courtesy) at New York University’s Stern School of Business.

      To whom does the family sell the firm? The choice between strategic and financial buyers in acquisitions

      October 16, 2020 (on Zoom)

      Professor Hervé Stolowy is a Professor of accounting at HEC Paris

      Competing for Narrative Authority in Capital Markets: Financial Analysts vs. Activist Short Sellers


      October 2, 2020 (on Zoom)

      Professor Krista Lewellyn, Assistant Professor of Management and MBA Director - Florida Southern College, USA

      A Configurational Exploration of how Female and Male CEOs Influence their Compensation


      February 21, 2020

      Professeur Sylvain Durocher, Telfer School of Management of the University of Ottawa 

      Framing accounting for goodwill: intractable controversies between users and standard setters


      +  2019

      13 décembre 2019

      Rucsandra Moldovan, professeure assistante en comptabilité à l'école de commerce John Molson, Université Concordia (Montréal)

      The Effects of MiFID II on Sell-Side Analysts, Buy-Side Analysts, and Firms

      November 1, 2019

      Célia Lemaire, Associate Professor and Head of the Master Degree in Management Control at EM Strasbourg School of Management of the University of Strasbourg (France)

      A processual approach of organizational responses to institutional pressures

      October 18, 2019

      Katherine Gunny, Associate Professor at University of Colorado, Denver and Director of the MS Accounting Program

      The Role of Earnings Management via Real Activities and Accrual Management in PIPEs” co-authored with Troy Pollard

      October 4, 2019

      Kim Trottier, Associate Professor at the Beedie School of Business at SFU, B.-C. (Canada)

      Data Analytics Seminar

      September 13, 2019

      Corinne Post, C. Scott Hartz ’68 Term Professor  and Chair of the Department of Management, College of Business at Lehigh University, PA USA

      Theorizing and testing shareholder reactions to female director candidates in board elections

      June 6, 2019

      Pascal Langevin, Professor in Management Accounting & Control Systems - Emlyon business school - France

      Subjective performance measures and perceived procedural justice: Exploring the combined effects of uncertainty and trust

      May 17, 2019

      Jeremy Morales, Professor - King’s College, LONDON

      Resistance in the name of discipline. Maintaining command and control in the armed forces

      May 3, 2019

      Aleksandra Gregorič, Associate Professor - Copenhagen Business School

      Board-level employee representation (BLER) and workers’ propensity to leave the organization

      March 29, 2019

      Sophie Audousset-Coulier, Associate Professor, Accountancy Chair -John Molson School of Business (Concordia University)

      Framing “Investors’ Needs” in the Context of Audit Committee Disclosures: Evidence from the Comment Letters

      March 22, 2019

      Marcia Annisette, Associate Dean Students and the Program Director of the Master of Accounting at the Schulich School of Business, York University

      Positional competition in transnational accountancy

      February 22, 2019

      Gopal Krishnan, Trustee Professor, Bentley University

      Economic Benefits of Principles-Based Standards: Evidence from the Debt Market

      January 25, 2019

      Matt Bamber, Assistant Professor of Accounting, Schulich School of Business

      Management Accounting Ethnography: A Review

      +  2018

      February 16 2018

      Erik Strauss, Witten/Herdecke University

      The Quantification of Private Life – The case of constructing docile bodies of policyholders


      February 23 2018

      Teemu Malmi, Alto University

      The Use of Management Controls in Different Cultural Regions: An Empirical Study of Anglo-Saxon, Germanic and Nordic Practices


      March 16 2018

      Anna Samsonova-Taddei, Alliance Manchester Business School

      Dynamics and limits of regulatory privatization: Re‐organizing audit oversight in Russia


      April 13 2018

      David Cooper, School of Business, University of Alberta

      Assembling an accountability workspace: Engaging performance measurement in international development


      May 4 2018

      Jingjing Zhang, Desautels Faculty of Management - McGill University

      The impact of creditor control rights on corporate social responsibility: Evidence from covenant violations


      May 25 2018

      Ewa Sletten, Boston College

      Does Litigation Encourage or  Deter Real Earnings Management?


      June 8 2018

      Vedran Capkun, HEC Paris

      Public Demand for Firm Information and Economic Confidence

      November 23 2018

      Aida Sijamic Wahid, University of Toronto

      The Effectiveness of SEC monitoring of Foreign Firm Disclosures

      December 6 2018

      David Godsell, University of Illinois

      Local visibility shocks to war profiteers: New tests of the political cost hypothesis

      +  2017

      February 28, 2017

      Delphine Gibassier, Toulouse Business School

      Can Accounting Save Nature? The Case of Conservation Performance


      March 17, 2017

      Mary Barth, Stanford University, Graduate School of Business

      Forecasts of Earnings Announcements Dates: Evidence from a Mandatory Regime


      April 24, 2017

      Martin Messner, University of Innsbruck, Austria

      The temporal experience of budgeting


      May 12, 2017

      Hemang Desai, Cox School of Business, Southern Methodist University

      Bank Capital Structure and Loan Monitoring


      May 19, 2017

      Mark Bradshaw, Boston College

      Soft information in the Financial Press and Analysts’ Recommendation Revisions

      September 15, 2017

      Thomas JeanJean, ESSEC

      Using Pro forma earnings to predict future cash-flows: The impact of subtotal earnings and income statement presentation


      September 29, 2017

      Robert Bushman, UNC Kenan-Flagler

      Bank CEO Materialism: Risk Controls, Culture and Tail Risk

      +  2016

      January 20, 2016

      Yves Gendron, École de comptabilité, Faculté des sciences de l’administration, Université Laval

      The contribution of whistleblowers’ stories to the perception of fairness in financial markets: A discourse analysis


      February 5, 2016

      Martin Persson, IVEY Business School, Western University

      Elmer G. Beamer and the American Institute of Certified Public Accountants: The pursuit of a cognitive standard for the accounting profession


      February 12, 2016

      Matthäus Tekathen, John Molson School of Business, Concordia

      Bringing Risk to Control and Control to Risk: The Role of Objects in Integrating Risk Management and Management Control


      March 11, 2016

      Cédric Lesage, HEC Paris

      Inspecting the auditors: a wrong kind of transparency?


      April 22, 2016

      Matthew Wegener, Saint John Faculty of Business, University of New Brunswick

      Greenhouse Gas Emissions Data and Measures Revisited


      April 29, 2016

      Peter Wilson, Boston College

      Flipping the classroom


      November 18, 2016

      Jeff Burks, Mendoza College of Business, University of Notre Dame, Notre Dame, IN

      Auditor Dismissals, Transparency, and Dealing with Opacity

      +  2015

      January 29, 2015

      Walid Ben Amar, École de gestion Telfer, Université d’Ottawa

      Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project


      March 31, 2015

      Paul André, ESSEC Business School

      Management Guidance at the Segment Level


      April 16, 2015

      Janne Järvinen, University of Oulu, Oulu Business School, Finlande

      Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector


      May 21, 2015

      Gulliver Lux, Institut de gestion, Université de Rennes

      Les représentations de la performance par les directeurs d’Établissements et Services Médico-sociaux


      June 9, 2015

      Thomas Jeanjean, ESSEC Business School, Paris Dauphine

      Government Intervention, Audit Fees, and Audit Quality


      November 20, 2015

      Natalia Kochetova-Kozloski, Sobey School of Business, Saint Mary’s University, Halifax

      Auditors’ and specialists’ views about the use of specialists during an audit


      November 27, 2015

      Hannele (Janne) Kantola, University of Oulu, Oulu Business School, Finlande

      Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector


      December 11, 2015

      Jeffrey Pittman, Chair in Corporate Governance and Transparency, Memorial University of Newfoundland

      Navigating the Review Process at Major Accounting Journals

      +  2014

      March 20, 2014

      Liz Warren, University of Greenwich

      Using investment appraisal models in strategic negotiation: the cultural political economy of electricity generation     


      April 10, 2014

      Jérémy Morales, ESCP Europe

      Interfaces, narrations and the legitimization of financialization: The discursive activity of management accountants


      April 24, 2014

      Martin Quinn, DCU Business School

      War risk costs: management accounting change at Guinness during World War 1


      May 1st, 2014

      Eva Eberhartinger, Vienna University of Economic and Business

      Why don't they minimize their tax? An experimental approach to cross border hybrid finance


      June 5, 2014

      Niamh Brennan, University College Dublin (UCD)

      Reconceptualising Investment Fund Board Effectiveness: The Critical Role of Fund Promoter Organizations


      October 24, 2014

      Rashad Abdel-Khalik, University of Illinois

      Risk Seekers in Settings of Weak Accounting Controls: Prospect Theory Predictions in the Field


      November 27, 2014

      Samir Trabelsi, Goodman School of Business, Brock University

      Corporate Social Responsibility, Corporate Governance, and Managerial Risk-Taking

      +  2013

      January 31, 2013

      Nicolas Berland, Université Paris-Dauphine et membre de DRM (Dauphine Recherche en Management)

      Everything must change - so nothing changes: IFRS 8 for nothing?


      April 18, 2013

      Samir Trabelsi, Goodman School of Business, Brock University

      Information Asymmetry and Accounting Conservatism under IFRS Adoption


      April 25, 2013

      Sophie Hoozée, Erasmus School of Economics, Erasmus University Rotterdam

      Who determines management accounting practice?


      May 2, 2013

      Kim Brooks, Schulich School of Law, Dalhousie University

      Tax-Free Reorganizations: A Growing Business Tax Expenditure?


      May 29, 2013

      Aude Deville, IAE de Nice, Université de Nice et Isabelle Martinez, Université de Toulouse, Université Paul Sabatier.

      Titre : Information non disponible


      June 13, 2013

      Palash Bera, Saint Louis University et Anand Jha, Texas A&M International University.

      Titre : Information non disponible


      November 28, 2013

      Erik Strauss, Assistant Professor of the Institute of Management Accounting and Control of WHU – Otto Beisheim School of Management.

      The Rise and Fall of The Management Accountant – Swinging between Bean Counter and Business Partner

      +  2012

      January 26, 2012

      Jean Bédard, Université Laval

      Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services


      February 9, 2012

      Jean-François Henri, Université Laval

      Budgeting and MCS Package


      February 17, 2012

      Roberto Di Petra, University of Siena (Italy)

      The Influence of regulatory change and IASB’s “IFRS Practice Statement Management Commentary” on innovative disclosure in Management’s Reports prepared by Italian listed companies


      April 5, 2012

      Paul André, Accounting ESSEC Business School

      Voluntary adoption of IFRS: A study of determinants for UK unlisted firms


      April 19, 2012

      Hervé Stolowy, HEC Paris

      Economic consequences of adopting English for annual reports


      April 26, 2012

      Cedric Lesage, HEC Paris

      Why are auditors over-blamed in accounting frauds? An attribution theory based perspective


      September 6, 2012

      Martin Messner, University of Innsbruck (Austria)

      Tensions in the Promotion of Innovations: Beyond Budgeting and the “Love of Technology”


      October 24, 2012

      David Cooper, Alberta University

      Globalization discourse and performance measurement systems in a multinational firm


      November 15, 2012

      Seppo Ikäheimo, AALTO University

      Do White Collar Employee Incentives Improve Firm Performance?


      November 22, 2012

      Yves Gendron, Université Laval

      The normalization of organizational deviance and the conceptualization of the “dangerous” individual: A genealogy of the fraud triangle


      December 13, 2012

      Claudine Grisard, Université Paris-Dauphine

      Accountability and Bottom of the Pyramid projects: the two sides of the mirror

      +  2011

      February 17, 2011

      Rick D. Hackett, University of Windsor, Canada

      Publishing research of high potential impact in top academic journals


      February 24, 2011

      Charles Piot, CERAG-CNRS Université de Grenoble, France

      IFRS consequences on accounting conservatism within Europe


      March 11, 2011

      Ruth Aguilera, University of Illinois at Urbana-Champaign, États-Unis

      Bundles of Corporate Governance Mechanisms: A Fuzzy Set Analysis


      March 17, 2011

      Caroline Lambert, HEC Montréal, Canada /HEC Paris, France

      Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy     


      March 31, 2011

      Jennifer Grafton, University of Melbourne, Australie

      Managing Tensions In Co-opetitive Inter-organizational Relationships: Co-operation, Competition & Control


      June 1st, 2011

      Michael Power, London School of Economics, Royaume-Uni

      Organizations and Audit Trails


      June 6, 2011

      Robert Knechel, University of Florida, États-Unis

      Financial Incentives in Big 4 Accounting Partnerships and the Implications for Audit Quality


      October 6, 2011

      Jere R. Francis, University of Missouri-Columbia, États-Unis

      The role of auditors in financial statement comparability

      +  2009-2010

      November 5, 2009

      Anne Cazavan-Jeny, ESSEC Business School, France

      Evaluating the Value Relevance of IFRS Reports and Reconciliations during the Mandatory, Adoption in the European Union


      January 7, 2010

      Andrea Melis, University of Cagliari, Accounting and Business Economics, Italie

      Board Remuneration in Blockholder-dominated firms. Why do Italian Firms use Stock Options?


      March 25, 2010

      Paul André, ESSEC Business School, France

      Boards: Does who you know matter? A look at professional and social ties Bidder and Target


      April 7, 2010

      Robert Knechel, Ernst&Young, Professor of Accounting, Director of International Center for Research in Accounting and Auditing, Fisher School of Accounting, University of Florida, États-Unis

      Muddying the water: The Impact of Corporate Tax Avoidance on Auditor Remuneration


      April 15, 2010

      Frank Hartmann, Management Accounting and Management Control, Rotterdam School of Management, Erasmus University, Pays-Bas

      The Effect of Long-Term Bonus Frame and Feedback Dissemination Breadth on Temporal Discounting of Investment Returns


      October 21, 2010

      Joshua Ronen, Stern School of Business, NYU, États-Unis

      Financial Statements Insurance


      December 3, 2010

      Steve Salterio, Queens’ School of Business, Canada

      Do More Rigorous Audits Deter Potentially Fraudulent Earnings Management? An Experimental Investigation

      +  Publications

      +  Publications in 2023

      MOSCHELLA, Jason, BOULIANNE, Emilio, MAGNAN, Michel; « Risk Management in Small- and Medium-Sized Businesses and How Accountants Contribute », Contemporary Accounting Research, vol. 40, no 1, 2023, p. 668-703.

      KRISHNAN, Gopal, SINGER, Zvi, ZHANG, Jing; « Audit partner ethnicity and salient audit phenomena », Accounting, Organizations and Society, vol. 107, 2023, p. 1-29.

      BEN AMAR, Walid, GARCÍA MECA, Emma, FRANCOEUR, Claude, MARTÍNEZ-FERRERO, Jennifer; « Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting? », Accounting Horizons, 2024, Forthcoming.

      ALTIERO POZIEMSKI, Elizabeth, BAUDOT, Lisa, HAZGUI, Mouna; « Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic », AUDITING: A Journal of Practice & Theory, 2023, Forthcoming.

      LE THEULE, Marie-Astrid, LAMBERT, Caroline, MORALES, Jérémy; « Accounting to the end of life. Scarcity, performance and death », Critical Perspectives on Accounting, vol. 90, 2023, p. 1-16.

      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.

      MIGNOT-GÉRARD, Stéphanie, SPONEM, Samuel, CHATELAIN PONROY, Stéphanie, MUSSELIN, Christine; « Kaleidoscopic collegiality and the use of performance research metrics. The case of French universities », Higher Education: The International Journal of Higher Education Research, vol. 85, no 4, 2023, p. 887-918.

      FRANCOEUR, Claude, LI, Yuntian, SINGER, Zvi, ZHANG, Jing. Earnings Forecasts of Female CEOs: Quality and Consequences. Review of Accounting Studies, vol. 28, no 3, 2023, p. 1721-1764.

      +  Publications in 2022

      ALLAIN, Élodie, LEMAIRE, Célia, LUX, Gulliver; « Managers' subtle resistance to neoliberal reforms through and by means of management accounting », Accounting, Auditing & Accountability Journal, vol. 34, no 3, 2021, p. 591-615.

      HUANG Yunglin., FRANCOEUR Claude., BRAMMER Stephen. 2022. What drives and curbs brownwashing? Business Strategy and the Environment, vol. 31, no 5, 2022, p. 2518-2532.

      DERMARKAR, Simon, HAZGUI, Mouna; « How auditors legitimize commercialism: A micro-discursive analysis », Critical Perspectives on Accounting, vol. 83, 2022, p. 1-20

      LE THEULE, Marie-Astrid, LAMBERT, Caroline, MORALES, Jérémy; « Accounting to the end of life. Scarcity, performance and death », Critical Perspectives on Accounting, 2022 (statut : en ligne).

      HAZGUI, Mouna, BRIVOT, Marion; « Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics », Journal of Business Ethics, vol. 175, no 4, 2022, p. 741-758.

      COUCHOUX, Oriane, MALSCH, Bertrand. How Firms’ Quality Experts Shape CPAB Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third-Party Influences, and Relational Strategies. Contemporary Accounting Research, Forthcoming.

      SINGER, Zvi, ZHANG, Jing. Do companies try to conceal financial misstatements through auditor shopping? Journal of Business, Finace and accounting, vol. 49, no 1-2, 2022, p. 140-180.

      CZIFFRA, Johnathon, SINGER, Zvi, FORTIN, Steve, Differences in Government Accounting Conservatism across Jurisdictions, their Determinants and Consequences: The Case of Canada and the U.S. Review of Accounting Studies, vol. 28, no 2, 2022, p. 1035-1073.

      +  Publications in 2021

      VAÏSÄNEN, Marjo, TESSIER, Sophie, JARVINEN, Janne. Fostering Enabling Perceptions of Management Controls during Post-Acquisition Integration. Contemporary Accounting Research, vol. 38, no 2, 2021, p. 1341-1367.

      ALLAIN, Élodie, TESSIER, Sophie. Atteindre les objectifs organisationnels non priorisés par les individus : le rôle des Systèmes de Contrôle de Gestion au sein du processus de régulation de l’attention, Comptabilité-Contrôle-Audit, vol. 27, no 3, 2021, p. 71-100.

      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.

      SALIJENI, George, SAMSONOVA-TADDEI, Anna, et TURLEY, Stuart. Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis. European Accounting Review, 2021, 30, no. 3, 531-555.

      +  Publications in 2020

      FEDYK Tatiana, SINGER, Zvi, SOUGIANNIS Theodore; « The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty » ». Contemporary Accounting Research. vol. 37, no 2, 2020, p. 885-916.

      M HAZGUI, B. MALSCH,  "Navigating through the Spatial and Institutional Contradictions of Public Audit Oversight". European Accounting Review vol. 29, no 4, 2020, p. 781-802.

      LE THEULE Marie-Astrid, LAMBERT Caroline, MORALES Jérémy; « Governing death. Organizing end-of-life situations », Organization Studies, 2020,  vol 41, no 2 p. 523-542

      DAOUST, Laurence et MALSCH, Bertrand. When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence. Contemporary Accounting Research, 2020, vol. 37, no 3, p. 1333-1369.

      MARTINS, Henrique, SCHIEHLL, Eduardo, TERRA, Paulo Renato Soares. Do shareholder protection and creditor rights have distinct effects on the association between debt maturity and ownership structure? Journal of Business Finance & Accounting, vol. 47, no 5-6, 2020, p. 708-729

      MOHANNA, Dima, SPONEM, Samuel; The impact of the budget process on budgetary slack: The moderating role of uncertainty avoidance and individualism. Comptabilité-Contrôle-Audit, vol. 26, no 2, 2020, p. 45-87.

      MURPHY Pamela, WYNES, Michael, HAHN, TILL-Arne, DEVINE Patricia; « Why are People Honest? Internal and External Motivations to Report Honestly ». Contemporary Accounting Research. Vol 37, no 2 p. 945-981.

      HAZGUI, Mouna, BRIVOT, Marion; Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics. Journal of Business Ethics, 2020 Forthcoming

      +  Publications in 2019

      BRIEGER S.,  C. FRANCOEUR, C. WELZEL et W. BEN AMAR, 2019. Empowering Women: The Role of Emancipative Forces in Board Gender Diversity.  Journal of Business Ethics, 155(2), 495-511.

      DAOUST Laurence, MALSCH Bertrand; « How ex-auditors remember their past: The transformation of audit experience into cultural memory » Accounting, Organizations, and Society, vol 77: 1-20.

      DERMARKAR, Simon et GENDRON, Yves. L’incursion du néolibéralisme dans les arènes de la normalisation en audit: une influence démesurée?. Comptabilite-Controle-Audit, 2019, vol. 25, no 2, p. 55-85.

      FRANCOEUR C., R. LABELLE, S. BALTI et S. EL BOUZAIDI, 2019. To what extent do gender diverse boards enhance corporate social performance?  Journal of Business Ethics, 155(2), 343-357.

      JEANJEAN, Thomas, MARMOUSEZ, Sophie; Que savons-nous sur les réseaux du conseil d’administration? Comptabilité-Contrôle-Audit, vol. 25, no 2, 2019, p. 123-167.

      VALEAU, Patrick, EYNAUD, Philippe, CHATELAIN PONROY, Stéphanie, SPONEM, Samuel; « Toward a Reassessment of the Role of Rank-and-File Stakeholders in Nonprofit Organizations », Nonprofit and Voluntary Sector Quarterly, vol. 48, no 1, 2019, p. 146-172

      +  Publications in 2018

      CHATELAIN PONROY, Stéphanie, MIGNOT-GÉRARD, Stéphanie, MUSSELIN, Christine, SPONEM, Samuel; « Is Commitment to Performance-based Management Compatible with Commitment to University “Publicness”? Academics’ Values in French Universities », Organization Studies, vol. 39, no 10, 2018, p. 1377-1401

      Bozec, Yves et Di Vito, Jackie. (2018), Founder-Controlled Firms and R&D Investments: New Evidence from Canada, Family Business Review, vol. 32, no 1, p. 76-96.

      De la Bruslerie H. et LE MAUX, Julien. (2018). Litigation risk: Measurement and Impact on M&A Transaction Terms. Journal of Business Finance & Accounting, vol. 45, no 7-8, p. 952-996.

      LABELLE, Real, HAFSI, T., FRANCOEUR, Claude et BEN AMAR, W. (2018). Family Firms' Corporate Social Performance: A Calculated Quest for Socioemotional Wealth. Journal of Business Ethics, 148(3), 511- 525.

      SCHIEHLL, Eduardo, LEWELLYN, Krista, MULLER-KAHLE, Maureen I.; « Pilot, Pivot and Advisory Boards: The Role of Governance Configurations in Innovation Commitment », Organization Studies, vol. 39, no 10, 2018, p. 1449-1472.

      SINGER, Zvi et Zhang, J. (2018). Auditor Tenure and the Timeliness of Misstatement Discovery. The Accounting Review, 93(2), 315-338.

      +  Publications in 2017

      BRIEGER, S., FRANCOEUR, Claude, WELZEL, C., BEN AMAR, W. (2017) Empowering Women: The Role of Emancipative Forces in Board Gender Diversity, Journal of Business Ethics, Forthcoming

      CHATELAIN-PONROY, S., MIGNOT-GÉRARD, S., MUSSELIN, C. et SPONEM, Samuel. (2017). Is Commitment to Performance-based Management Compatible with Commitment to University “Publicness”? Academics’ Values in French Universities. Organization Studies, à paraître.


      DAMBRIN, C. and LAMBERT, Caroline (2017) Beauty or not beauty: Making up the producer of popular culture, Management Accounting Research, 35: 35-46


      FEDYK, Tatiana, SINGER, Zvi et SOLIMAN, M. (2017). The Sharpest Tool in the Shed: IPO Financial Statement Management of STEM vs. Non-STEM firms. Review of Accounting Studies, 22(4), 1541-1581.

      FRANCOEUR, Claude, MELIS, A., GAIA, S. and ARESU, S. (2017) Green or Greed? An Alternative Look At CEO Compensation and Corporate Environmental Commitment, Journal of Business Ethics, 140(3), 439-453

      FRANCOEUR, Claude, LABELLE, Réal, BALTI, S. and EL BOUZAIDI, S. (2017) To what extent do gender diverse boards enhance corporate social performance?, Journal of Business Ethics, Forthcoming


      LE THIEULE, M.A., LAMBERT, Caroline et MORALES, J. (2017) Accompagner la mort, organiser la fin de vie Ethnographie d’un service de soins aigus de gériatrie Revue Française de Gestion, 262 (1): 105-121


      SCHIEHLL, Eduardo, LEWELLYN, K. et MULLER-KAHLE, M. (2017). Pilot, Pivot and Advisory Boards: The Role of Governance Configurations in Innovation Commitment. Organization Studies

      SINGER, Zvi, and ZHANG, J. (2017) Auditor Tenure and the Timeliness of Misstatement Discovery, The Accounting Review, Forthcoming

      +  Publications in 2016

      SPONEM, Samuel and LAMBERT, Caroline (2016) Exploring Differences in Budget Characteristics, Roles and Satisfaction: A Configurational Approach, Management Accounting Research, 30: 47–61

      GARCIA-CASTRO, R., FRANCOEUR, Claude (2016) When More Is Not Better: Complementarities, Costs and Contingencies in Stakeholder, Strategic Management Journal, 37 (2): 406-424

      +  Publications in 2015

      HAZGUI, Mouna (2015) Dynamique de pouvoir dans l’espace régulatoire de l’audit légal en France, Comptabilité, Contrôle, Audit, 21 (1): 11-43

      HAZGUI, Mouna and GENDRON, Y. (2015) "Blurred roles and elusive boundaries: On contemporary forms of oversight surrounding professional work", Accounting, Auditing & Accountability Journal, Vol. 28 Issue: 8, pp.1234-1262,

      CARASCO, A., FRANCOEUR, Claude, LABELLE, Réal, LAFFARGA J. and RUIZ-BARBADILLO, E. (2015) Appointing women to boards: Is there a cultural bias?, Journal of Business Ethics, 129 (2): 429-444

      MAZOUZ, B., ROUSSEAU, A. et SPONEM, Samuel (2015) Le gestionnaire public en question; La difficile conciliation des logiques bureaucratique et managériale, Revue Française de Gestion, 41(250):89-104

      SPONEM, Samuel (2015) Introduction aux numéros spéciaux de la Revue Française de Gestion :

      • Vol 41, No 250 (Juin-Juillet); Le gestionnaire public en question : 1 Institution et organisation
      • Vol 41, No 251 (Août–Septembre); Le gestionnaire public en question : 2 Administration et instrumentation

      GOSSELIN, M., HENRI, J.F. and LAURIN, Claude (2015) Costing Governmental Services in a Reformed Environment: Unreachable Goal or Unfinished Business?, Canadian Public Administration, Vol. 58 (3), Sept., pp. 384-405.

      VINING, A.R., LAURIN, Claude and WEIMER, D.E. (2015) The Longer-Run Performance Effects of Agencification: Theory and Evidence from Quebec Agencies, Journal of Public Policy, Vol. 35 (2), Aug., pp. 193-222.

      +  Publications in 2014

      MARMOUSEZ, Sophie, FILIP, A., ANDRÉ, P. (2014) L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement, Comptabilité Contrôle, Audit, Tome 20 (3) : 101-124

      BOZEC, Yves, LAURIN, Claude and MEIER, I. (2014) The Relation between Excess Control and Cost of Capital under Different Law Regimes, International Journal of Managerial Finance, Vol. 10 (1), jan., pp. 93-114.

      +  Publications in 2013

      MORALES, J. and LAMBERT, Caroline (2013) Dirty work and the construction of identity An ethnographic study of management accounting practices, Accounting Organizations and Society, 38 (3): 228-244

      BEN AMAR, W., FRANCOEUR, Claude, HAFSI, T. and LABELLE, Réal (2013) What Makes Better Boards? A Closer Look at Diversity and Ownership, British Journal of Management, 24 (1): 85-101

      LE MAUX, Julien, SMAILI, N. and BEN AMAR, W. (2013) De la fraude en gestion à la gestion de la fraude, Revue Française de Gestion, 39/231: 73-85

      MULLER-KAHLE, M. I., SCHIEHLL, Eduardo (2013) Gaining the ultimate power edge: Women in the dual role of CEO and Chair, Leadership Quarterly, 24 (5), 666-679

      BOZEC, Yves, MEIER, I. and LAURIN, Claude (2013) Financial Flexibility and the Performance During the Recent Financial Crisis, International Journal of Commerce and Management, Vol. 23 (2), juin, pp. 2-22.

      +  Publications in 2012

      LAMBERT, Caroline and SPONEM, Samuel (2012) Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective, European Accounting Review, 21 (3): 565-589


      OZKAN, N., SINGER, Zvi and YOU, H. (2012) Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation, Journal of Accounting Research, 50 (4): 1077-1107


      MALSCH, Bertrand, GENDRON, Y. and TREMBLAY, M.S. (2012) Sense making in Compensation Committees: A cultural theory perspective, Organization Studies, 33: 389-421


      MARMOUSEZ, Sophie (2012) Étude d’une exception française : Les déterminants du choix de la composition du collège de commissaires aux comptes, Comptabilité, Contrôle, Audit, 1: 121-151


      TESSIER, Sophie and OTLEY D. (2012) A conceptual development of Simons’ Levers of Control Framework, Management Accounting Research, 23 (3): 171-185

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