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Department of Accounting Studies

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Friday, March 29, 2019 (10 to 11:30)

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

Sophie Audousset-Coulier Associate Professor, Accountancy Chair

John Molson School of Business (Concordia University)


The paper analyzes the comment letters submitted in response to a SEC concept release on the enhancements of audit committee disclosures. The comment letters, total of 102 letters, are drafted by a cross-section of governance actors, with different roles with respect to audit committee disclosures: preparers (audit committees), users (investors), agents whose actions are judged and reported (external auditors, management, legal) or researchers (academics). We analyze how the comment letters’ respondents to the SEC concept release interpret "investors' needs" in the context of audit committee disclosures. The aim is to provide insight as to how each respondent group attempts to define “investors’ needs,” and on the motivation underlying the proposed changes to audit committee disclosures they ultimately address at the SEC. We implement the framing theory as a tool to structure the respondents’ arguments and proposed solutions for the current situation. Our findings reveal that there is a wide divergence in views regarding the “investors’ needs”. Also, the discourse analysis shows that there a wide discrepancy in the views among the respondents regarding several governance topics such as audit committees’ role, power, independence, and effectiveness.


Salle Louis-Laberge (section rouge) (Ascenseur SUD)
HEC Montréal, 3000, chemin de la Côte-Ste-Catherine, Montréal, H3T 2A7

Pour information :

Zvi Singer 514-340-1847 
Eduardo Schiehll 514-340-6516
Caroline Lambert 514-340-7794

La conférence sera donnée en français.  La période de questions sera bilingue.


Department of Accounting Sciences

3000, Cote-Ste-Catherine Road, Suite 5.468

Montreal (QC) H3T 2A7

Site français

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Certificate Programs Office

5255, Decelles Ave., 6th floor

Montreal QC H3T 2B1

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+  Publications in 2017

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

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


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

SCHIEHLL, Eduardo, Lewellyn, K. and Muller-Kahle, M. (2017) Pilot, Pivot and Advisory Boards: The Role of Governance Configurations in Innovation Commitment. Organization Studies.

Fedyk, T., SINGER, Zvi and Soliman, M. (2017) The Sharpest Tool in the Shed: IPO Financial Statement Managemenet of STEM vs Non-STEM firms, Review of Accounting Studies, 22(4), 1541-1581.

Chatelain-Ponroy, S., Mignot-Gérard, S., Musselin, C. and SPONEM, Samuel (2017) Is Commitment to Performance-based Management Compatible with Commitment to University "Publicness"? Academics' Values in French Universities. Organization Studies.

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

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Postgraduate Diploma in Taxation (Master's degree in Law, tax option, Faculty of Law, University of Montreal)

Master of Science in Management (M.Sc.)

Doctorate (Ph.D.)

CPA Canada Professional Education Program (National CPA Program)

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September 2018, mf

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