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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



  • Bureau : 5.621
  • Téléphone : (514) 340-6546
  • Courriel :
  • Cours assignés : 20910, 20921, MBA



  • Bureau : 5.625
  • Téléphone : (514) 340-6545
  • Courriel :
  • Cours assignés : 20905, 20916, MBA



    • Bureau : 5.629
    • Téléphone : (514) 340-6547
    • Courriel :
    • Cours assignés : 20911, 20925, MBA


    • Bureau : 5.631
    • Téléphone : (514) 340-6548
    • Courriel :
    • Cours assignés : 20902, 20929, MBA


        • Pour consulter les stagiaires, nous vous demandons de prendre rendez-vous.
        • La responsable des stagiaires est Louise Overbeek. 
          • Mise à jour : Septembre 2022 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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