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Département de sciences comptables


Étudier les sciences comptables

+  Responsables pédagogiques

Baccalauréat en administration des affaires (BAA -filière CPA)

Diplôme d'études supérieures spécialisées en comptabilité professionnelle (DESS-CPA)

Responsable pédagogique des diplômes de 2e cycle en fiscalité

Maîtrise en sciences de la gestion (M.Sc.)

Doctorat (Ph.D.)

Programme national – CPA

Séminaires scientifiques en sciences comptables

+  Stagiaires


 Alexandra BIENFAIT

Émilie LANGE

  • Bureau : 5.621
  • Téléphone : (514) 340-6546
  • Courriel :
  • Cours assignés : 


Laurianne PIOLA

Marie-Pier RICHARD


    • Pour consulter les stagiaires, nous vous demandons de prendre rendez-vous.
    • La responsable des stagiaires est Louise Overbeek. 
      • Mise à jour : Octobre 2023 mf


      +  Les groupes, chaires etc.

      Chaire internationale CPA de recherche en contrôle de gestion (Samuel Sponem)

      Chaire de gouvernance Stephen-A.-Jarislowsky (Claude Francoeur)


      Professorship Roland-Chagnon en comptabilité et fiscalité (Suzanne Landry).

      Professorship de recherche en gouvernance comparative (Eduardo Schiehll).

      Professorship Roland-Chagnon en audit (Zvi Singer)

      Professorship en audit, gouvernance et société (Anna Samsonova-Taddei)

      IDEOS (Johanne Turbide)

      +  Séminaires

      +  Séminaires 2022

      Les informations concernant les séminaires peuvent-être modifiées sans préavis.

      Le 20 mai 2022 à 10h00 (en format hybride)

      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

      En présentiel : Section Bleue, Salle Serge Saucier  (CSC, 1er étage)

      Pour se joindre en virtuel : (via Zoom)

      Le 13 mai 2022 à 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 

      Pour se joindre en virtuel :  (via Zoom)

      Le 29 avril 2022 à 10h00 (en format hybride)

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

      Understanding the effects of platformisation on auditors

      En présentiel : Section Verte, Salle PWC  (CSC, 1er étage)

      Pour se joindre en virtuel : (via Zoom)

      Le 8 avril 2022 à 10h00 (en format hybride)

      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.

      En présentiel : Section Bleue, Serge Saucier (CSC, 1er étage)

      Pour se joindre en virtuel : (via Zoom)

      Le 11 mars 2022 à 10h00 (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.

      Le 18 février 2022 à 10h00 (en format hybride)

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

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

      En présentiel : Section Bleue, Hélène-Desmarais (CSC, 1er étage)

      Pour se joindre en virtuel : Séminaire de recherche Alessandro Ghio

      Le 4 février 2022 à 10h00 (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.

      +  Séminaires 2021

      Les informations concernant les séminaires peuvent-être modifiées sans préavis.

      Le 3 décembre 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

      Le 5 novembre 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

      Le 9 avril 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.

      Le 12 mars 2021 (via Zoom)

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

      Auditor secondments in globally networked firms.

      Le 19 février 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.

      Le 5 février 2021 (via Zoom)

      Desmond Tsang is an Associate Professor

      CEO Overconfidence and the COVID-19 Pandemic.

      Le 29 janvier 2021 (via Zoom)

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

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

      Le 15 janvier 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.

      +  Séminaires 2020

      Jeudi 10 Décembre 2020 via Zoom

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

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

      Vendredi 20 novembre 2020 via Zoom

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

      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

      Vendredi 16 octobre 2020 via Zoom

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

      Professor Hervé Stolowy is a Professor of accounting at HEC Paris.

      Vendredi 2 octobre 2020 via Zoom

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

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


      Vendredi 21 février 2020

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

      Sylvain Durocher, Ph.D., CPA, Professeur à Telfer School of Management of the University of Ottawa.

      +  Séminaires 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

      1 novembre 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

      18 octobre 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

      4 octobre 2019

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

      Data Analytics Seminar

      13 septembre 2019

      Corinne Post, Scott Hartz ’68 Term Professor & Chair of the Department of Management, College of Business at Lehigh University, États-Unis (Pennsylvanie)

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

      6 juin 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

      17 mai 2019

      Jeremy Morales - Professeur - King’s College, LONDON

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

      3 mai 2019

      Aleksandra Gregorič, Associate Professor - Copenhagen Business School

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

      29 mars 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

      22 mars 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

      22 février 2019

      Gopal Krishnan, Trustee Professor, Bentley University

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

      25 janvier 2019

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

      Management Accounting Ethnography: A Review

      +  Séminaires 2018

      16 février 2018

      Erik Strauss, Witten/Herdecke University

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


      23 février 2018

      Teemu Malmi, Alto University

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


      16 mars 2018

      Anna Samsonova-Taddei, Alliance Manchester Business School

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


      13 avril 2018

      David Cooper, School of Business, University of Alberta

      Assembling an accountability workspace: Engaging performance measurement in international development


      4 mai 2018

      Jingjing Zhang, Desautels Faculty of Management - McGill University

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


      25 mai 2018

      Ewa Sletten, Boston College

      Does Litigation Encourage or  Deter Real Earnings Management?


      8 juin 2018

      Vedran Capkun, HEC Paris

      Public Demand for Firm Information and Economic Confidence

      23 novembre 2018

      Aida Sijamic Wahid, University of Toronto

      The Effectiveness of SEC monitoring of Foreign Firm Disclosures

      6 décembre 2018 (10h00 à 11h30)

      David Godsell, University of Illinois

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

      +  Séminaires 2017

      Le 28 février 2017

      Delphine Gibassier, Toulouse Business School

      Can Accounting Save Nature? The Case of Conservation Performance


      Le 17 mars 2017

      Mary Barth, Stanford University, Graduate School of Business

      Forecasts of Earnings Announcements Dates: Evidence from a Mandatory Regime


      Le 24 avril 2017

      Martin Messner, University of Innsbruck, Austria

      The temporal experience of budgeting


      Le 12 mai 2017

      Hemang Desai, Cox School of Business, Southern Methodist University

      Bank Capital Structure and Loan Monitoring


      Le 19 mai 2017

      Mark Bradshaw, Boston College

      Soft information in the Financial Press and Analysts’ Recommendation Revisions


      Le 15 septembre 2017

      Thomas JeanJean, ESSEC

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


      Le 29 septembre 2017

      Robert Bushman, UNC Kenan-Flagler

      Bank CEO Materialism: Risk Controls, Culture and Tail Risk


      Le 13 octobre 2017

      Hollis Skaife, Graduate School of Management, university of California, Davis

      Corporate Lobbying and CEO Pay

      +  Séminaires 2016

      Le 20 janvier 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


      Le 5 février 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


      Le 12 février 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


      Le 11 mars 2016

      Cédric Lesage, HEC Paris

      Inspecting the auditors: a wrong kind of transparency?


      Le 22 avril 2016

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

      Greenhouse Gas Emissions Data and Measures Revisited


      Le 29 avril 2016

      Peter Wilson, Boston College

      Flipping the classroom


      Le 18 novembre 2016

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

      Auditor Dismissals, Transparency, and Dealing with Opacity

      +  Séminaires 2015

      Le 29 janvier 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


      Le 31 mars 2015

      Paul André, ESSEC Business School

      Management Guidance at the Segment Level


      Le 16 avril 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


      Le 21 mai 2015

      Gulliver Lux, Institut de gestion, Université de Rennes

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


      Le 9 juin 2015

      Thomas Jeanjean, ESSEC Business School, Paris Dauphine

      Government Intervention, Audit Fees, and Audit Quality


      Le 20 novembre 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


      Le 27 novembre 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


      Le 11 décembre 2015

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

      Navigating the Review Process at Major Accounting Journals

      +  Séminaires 2014

      Le 20 mars 2014

      Liz Warren, University of Greenwich

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


      Le 10 avril 2014

      Jérémy Morales, ESCP Europe

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


      Le 24 avril 2014

      Martin Quinn, DCU Business School

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


      Le 1er mai 2014

      Eva Eberhartinger, Vienna University of Economic and Business

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


      Le 5 juin 2014

      Niamh Brennan, University College Dublin (UCD)

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


      Le 24 octobre 2014

      Rashad Abdel-Khalik, University of Illinois

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


      Le 27 novembre 2014

      Samir Trabelsi, Goodman School of Business, Brock University

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

      +  Séminaires 2013

      Le 31 janvier 2013

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

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


      Le 18 avril 2013

      Samir Trabelsi, Goodman School of Business, Brock University

      Information Asymmetry and Accounting Conservatism under IFRS Adoption


      Le 25 avril 2013

      Sophie Hoozée, Erasmus School of Economics, Erasmus University Rotterdam

      Who determines management accounting practice?


      Le 2 mai 2013

      Kim Brooks, Schulich School of Law, Dalhousie University

      Tax-Free Reorganizations: A Growing Business Tax Expenditure?


      Le 29 mai 2013

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

      Titre : Information non disponible


      Le 13 juin 2013

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

      Titre : Information non disponible


      Le 28 novembre 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

      +  Séminaires 2012

      Le 26 janvier 2012

      Jean Bédard, Université Laval

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


      Le 9 février 2012

      Jean-François Henri, Université Laval

      Budgeting and MCS Package


      Le 17 février 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


      Le 5 avril 2012

      Paul André, Accounting ESSEC Business School

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


      Le 19 avril 2012

      Hervé Stolowy, HEC Paris

      Economic consequences of adopting English for annual reports


      Le 26 avril 2012

      Cedric Lesage, HEC Paris

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


      Le 6 septembre 2012

      Martin Messner, University of Innsbruck (Austria)

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


      Le 24 octobre 2012

      David Cooper, Alberta University

      Globalization discourse and performance measurement systems in a multinational firm


      Le 15 novembre 2012

      Seppo Ikäheimo, AALTO University

      Do White Collar Employee Incentives Improve Firm Performance?


      Le 22 novembre 2012

      Yves Gendron, Université Laval

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


      Le 13 décembre 2012

      Claudine Grisard, Université Paris-Dauphine

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

      +  Séminaires 2011

      Le 17 février 2011

      Rick D. Hackett, University of Windsor, Canada

      Publishing research of high potential impact in top academic journals


      Le 24 février 2011

      Charles Piot, CERAG-CNRS Université de Grenoble, France

      IFRS consequences on accounting conservatism within Europe


      Le 11 mars 2011

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

      Bundles of Corporate Governance Mechanisms: A Fuzzy Set Analysis


      Le 17 mars 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     


      Le 31 mars 2011

      Jennifer Grafton, University of Melbourne, Australie

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


      Le 1er juin 2011

      Michael Power, London School of Economics, Royaume-Uni

      Organizations and Audit Trails


      Le 6 juin 2011

      Robert Knechel, University of Florida, États-Unis

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


      Le 6 octobre 2011

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

      The role of auditors in financial statement comparability

      +  Séminaires 2009-2010

      Le 5 novembre 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


      Le 7 janvier 2010

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

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


      Le 25 mars 2010

      Paul André, ESSEC Business School, France

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


      Le 7 avril 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


      Le 15 avril 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


      Le 21 octobre 2010

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

      Financial Statements Insurance


      Le 3 décembre 2010

      Steve Salterio, Queens’ School of Business, Canada

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


      +  Publications

      +  Publications de 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. Forthcoming

      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, 2022 Forthcoming.

      CZIFFRA, Johanathon, 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, 2022 Forthcoming.

      FRANCOEUR, Claude, LI, Yuntian, SINGER, Zvi, ZHANG, Jing. Earnings Forecasts of Female CEOs: Quality and Consequences. Review of Accounting Studies, 2022 Forthcoming.

      +  Publications de 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 de 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.

      +  Publications de 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 de 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 de 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 de 2016

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

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

      +  Publications de 2015

      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

      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,

      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

      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 de 2014

      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.

      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.

      +  Publications de 2013

      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

      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.

      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

      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

      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

      +  Publications de 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 

      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

      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

      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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