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Education
Post-doctoral fellow, Department of Accounting and Finance, London School of Economics and Political Science Ph.D. in Management, University of Montpellier II Master in Accounting and Management Control, University of Paris IX Dauphine Agrégation in Economics and Management, with Accounting and Finance option Ecole Normale Supérieure, Economics and Management departement, Cachan. ![]()
Biography
Chrystelle Richard is Associate Professor in Accounting. Former student of the Ecole Normale Supérieure, she holds a PhD in Management Studies and has been a visiting scholar at the London School of Economics as well as Sciences Po. She teaches Financial Accounting and Auditing in the Bachelor, Master, Executive and Ph.D programs. Her primary research interests focus on firms' oversight (financial audit, audit committees, Say-On-Pay principle) and also new forms of economic governance (public-private partnerships, discreet regulation of the financial industry). She has published articles on the topic of the quality of audit and financial reporting in various journals: European Accounting Review, Auditing: A Journal of Practice and Theory, Accounting and Business Research, Accounting in Europe or Comptabilité Contrôle Audit. She edited two collective research books: Finance: The Discreet Regulator – How Financial Activities Shape and Transform the World with Isabelle Huault (Palgrave Macmillan 2012), Comptabilité, Société, Politique with Marc Nikitn (Economica, 2012). The latter received the 2015 FNEGE Prize for the Best Collective Research Book. Chrystelle Richard is member of the board of the European Accounting Association (EAA) and member of the scientific committee of the European Auditing Research Network (EARNet). Between 2014 and 2016, she served the Securities and Markets Stakeholder Group (SMSG) of the European Securities Market Authority (ESMA). ![]() Research Areas
Areas
Firm oversight : financial audit, audit committees, proxy advisors. New forms of economic governance : public-private partnerships (PPP), discreet regulation of the financial industry. ![]()
On-going Projects
Working papers Value co-creation in auditing: Evidence from auditors, auditees and financial analysts, with D. Lambert, R. Meuwissen and A. Vanstraelen. Audit profession's knowledge base and the sustainability of audit: An exloratory study of auditors in Europe, with C. Humphrey, A. Samsonova-Taddei and S. Turley. Networks and risk transfers by financial institutions: The case of PPP contracting in France, with E. Lazega, A. Jeny and P. Wang. Contested director elections as celebrity contests: developing competing discursive strategies to influence voting decisions of investors, with D. Lambert and B. Leca. ![]() Academic Publications
Books
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Articles
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Working papers
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Press articles
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Teaching at ESSEC
CPTC 31124 - Informations comptables et financières EEE - Analyse Financière et Création de Valeur PhD Program - Auditing and Regulation ![]()
Other Teaching Activities
Teaching responsibilities Course coordinator for the CPTC31124 "Informations comptables et financières" (2009-present). Accounting & Auditing PhD Coordinator (2009-2016) ![]()
Awards and Distinctions
ESSEC Foundation PhD Award 2015 for Lisa Baudot's thesis supervision, A Study of the US GAAP - IFRS convergence process: institutions and institutionalization in global accounting change, ESSEC Business School, with M.-L. Djelic. Prix FNEGE Meilleur Ouvrage de Recherche Collectif 2014 pour l'ouvrage "Comptabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse", codirigé avec Marc Nikitin Prix IFA 2012 : Tiphaine Compernolle pour sa thèse en sciences de gestion, "Fonctionnement et efficacité du comité d'audit : une analyse des interactions entre les participants", Université Paris Dauphine, sous la direction de Bernard Colasse et Chrystelle Richard ![]() Scientific Activities
Editorial Board Membership
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Invitations 2016 Networks and risk transfers by financial institutions: The case of PPP contracting in France, Networks in Finance Event, University of Manchester, Manchester, December. 2016 Finance. The Discreet Regulator – How Financial Activities Shape and Transform the World, with Huault I., Chaire Ethique et Finance, Collège d’Etudes Mondiales, Fondation Maison des Sciences de l’Homme (FMSH), Paris, Avril. 2016 La régulation financière : des conflits d’intérêt aux conflits d’épistémè, Journée Finance et Société, Université Paris Ouest Nanterre La Défense, Paris, Avril. 2015 Comment optimiser le jeu des acteurs dans la gouvernance d’entreprise, Conférence-débat du Club Recherche, Institut Français des Administrateurs (IFA), Paris, Décembre. 2013 Authors Meet Critics: Finance. The Discreet Regulator, with Huault I., SASE Research Network, Milano, June. 2012 Constructing Market as an Answer to a Regulatory Accounting Vacuum: The Case of Public Private Partnerships (PPP) in France, Manchester Business School, Manchester, November. 2012 L’audit à l’épreuve de la crise, avec T. Compernolle, 1er Workshop « Audit », EM Lyon Business School, Mars. 2008 Assessing France’s Joint Audit Requirement: Are Two Heads Better Than One?, Seminar on ‘Financial Market Regulation and Competition between Market Places’, IAE de Paris and University of Paris Panthéon-Sorbonne, Paris, novembre.2004 Comment prendre en compte la dépréciation d’actif ?, Séminaire ‘Nouvelles normes comptables : quels enjeux pour l’enseignement et la comptabilité ?’, Ministère de l’Education Nationale et Université Paris Dauphine, Paris, septembre. 2003 La relation de confiance dans l’ordre comptable, Séminaire « Objets et Dimensions de la Confiance », Ecole des Hautes Etudes en Sciences Sociales (EHESS), Paris, mars. 2002 La qualité d’une relation de pairs, facteur déterminant de la qualité d’un audit, Premières Journées de Sociologie de la Quantification, Groupe HEC, Paris, mai. Communications dans des congrès nationaux et internationaux 2018 Audit profession’s knowledge base and the sustainability of audit: An exploratory study of auditors in Europe, 12th IPA Conference, Edinburgh, July. 2018 Audit profession’s knowledge base and the sustainability of audit: An exploratory study of auditors in Europe, 41st EAA Annual Congress, Milan, May. 2017 Networks and risk transfers by financial institutions: The case of PPP contracting in France, New Public Sector Seminar, Edinburgh, November. 2017 Audit profession’s knowledge base and the sustainability of audit: An exploratory study of auditors in Europe, SASE 29th Annual Meeting, Lyon, July. 2017 Networks and risk transfers by financial institutions: The case of PPP contracting in France, 40th Annual Congress of the European Accounting Association, Valencia, May. 2016 Value co-creation in auditing: Evidence from auditors, auditees and financial analysts, International Symposium on Audit Research (ISAR 2016), Singapore, June. 2015 Value Co-Creation in Auditing: Understanding the Importance of Interactions Within the Financial Reporting Process, 38th Annual Congress of the European Accounting Association, Glasgow, April. 2014 The Value of Auditing for CFOs, Internal Auditors and Audit Committees: Creation and Co-Creation, 5th Workshop on Audit Quality, Venice, September. 2014 Determinants of Internal Audit Function Quality: An International Study, with L. Jiang, 20th International Symposium on Audit Research (ISAR 2014), Maastricht, June. 2013 Shaping the Audit Committee Process: The Unsung Role of the AC Chairman, with T. Compernolle, 36th Annual Congress of the European Accounting Association, Paris, May. 2012 Constructing Market as an Answer to a Regulatory Accounting Vacuum: The Case of Public Private Partnerships (PPP) in France, with A. Jeny-Cazavan, 5th Alternative Perspectives in Accounting Research Conference, Québec, April. 2011 Do Public Authorities Learn from Business? New Public Management, Risk Allocation and Advice Networks in French Public Private Partnerships, with Lazega E., Cazavan-Jeny A. and E. Penalva-Icher, Organization Studies Summer Workshop “Bringing Public Organization and Organizing Back In”, Abbaye des Vaux de Cernay, May. 2011 Constructing Market as an Answer to a Regulatory Accounting Vacuum: The Case of Public Private Partnerships (PPP) in France, with A. Cazavan-Jeny: - 34th Annual Congress of the European Accounting Association, Roma, April; - 32ème Congrès de l’Association Francophone de Comptabilité, Montpellier, Mai. 2010 The Social Construction of the Audit Expectation Gap: the Market of Excuses, with I. Jedidi, 3rd Workshop on Audit Quality, Bellagio, October. 2010 Les Partenariats Public Privé trop complexes et trop coûteux ? Un regard sociologique porté sur un nouveau processus régulatoire, avec Penalva-Icher E., Cazavan-Jeny A. et E. Lazega, 2èmes Etats Généraux du Management, FNEGE, Paris, Octobre. 2009 The “Generalized Other” or How to Make its Voice Heard in an Audit Committee, with T. Compernolle: - 5th European Auditing Research Network Symposium, Valencia, November; - 4th Alternative Perspectives in Accounting Research Conference, Québec, April; - 32nd Annual Congress of the European Accounting Association, Tampere, May; - 30ème Congrès de l’Association Francophone de Comptabilité, Strasbourg. 2009 The Social Construction of the Audit Expectation Gap: the Market of Excuses, with I. Jedidi: - 32nd Annual Congress of the European Accounting Association, Tampere, May; - 30ème Congrès annuel de l’Association Francophone de Comptabilité, Strasbourg, Mai. 2008 Audit Quality and Auditee Satisfaction: Chronicle of an Ordinary Innovation, with F. Cerutti: - 31st Annual Congress of the European Accounting Association, Rotterdam, May; - Congrès de l’Association Francophone de Comptabilité, Cergy-Pontoise, Mai. 2007 Assessing France’s Joint Audit Requirement: Are Two Heads Better Than One?, with J. Francis & A. Vanstraelen: - 30th Annual Congress of the European Accounting Association, Lisbon, April; - Midyear Auditing Meeting – American Accounting Association, Charleston, USA, January. 2006 Assessing France’s Joint Audit Requirement: Are Two Heads Better Than One?, with J. Francis & A. Vanstraelen : - EIASM workshop on Audit Quality, Milan, November; - International Symposium on Audit Research, Sydney, 22-23 June. 2003 To make risk invisible: the institutionalization of the relationship between the board of directors and the auditors, 26th Annual Congress of the European Accounting Association, Seville, April. 2001 The quality of a peers’ relationship, a determinant of audit quality: an understanding of: - Workshop on the Future of Audit and the Profession, Copenhagen, June; - 24th Annual Congress of the European Accounting Association, Athens, April. ![]() Affiliations and Academic Responsibilities
Affiliations Member of the European Accounting Association Membre de l'Association Francophone de Comptabilité Membre de la Société Française de Management Member of the Society for the Advancement of Socio-Economics (SASE) Activities in Scientific Associations Member of the Scientific Committee of the European Auditing Research Network (EARNet), 2008 - currently. National Representative for the European Accounting Association (EAA) Board, 2014 - present. Member of the Scientific Committee of the Annual Conference of the European Accounting Association (EAA), Auditing and Corporate Governance area, 2008 - present. Membre du conseil d'administration de l'Association Francophone de Comptabilité (AFC), 2007 - 2011. Activities in Scientific Associations Associate Editor of Accounting in Europe (AinE), 2014 - present. Editorial Board Member of Auditing, A Journal of Practice and Theory (AJPT), 2012 - 2014. Reviewer ad hoc for Accounting Auditing & Accountability Journal (AAAJ), Accounting and Business Research (ABR), Accounting Organizations and Society (AOS), Comptabilité Contrôle Audit (CCA), European Accounting Review (EAR), International Journal of Auditing (IJA), M@nagement, Revue Française de Gestion (RFG). Organisation of workshops Organisatrice d'une table ronde autour du Futur de l'Audit, ESSEC La Défense, avec Deloitte, KPMG, PWC, Grant Thornton, SPICOFI, Ledouble, CNCC et H3C, 4 octobre 2013. Responsable de la Journée AFC de formation à la méthode de recherche par l'étude de cas, jeudi 23 septembre 2010 (intervenants : C. Chapman, M.-L. Gomez, P. Lorino & A. Metiu). Coorganisatrice (avec F. Panozzo, Université de Venise, et L. Van Lent, Université de Tilburg) de l'Euroconference Financial Reporting and Regulatory Practices in Europe (FIRRE), soutenue par l'EIASM et la Commission Européenne, 2001-2003. PhD Jurys Krishnan S., IFRS and IPSAS convergence in India – Transnational perspectives, supervision: A. Samsonova-Taddei and P. Stappleton, Manchester Business School, 30th October 2015, referee. Kolher H., Le rôle des enforcers dans la construction sociale de la conformité aux normes IFRS, direction : C. Pochet, IAE de Paris, 8 décembre 2015, président. Garnier C., Qui sont les associés d’audit des cabinets Big 4 ? Une lecture interactionniste des carrières des auditeurs dans les cabinets Big 4 en France, direction : C. Ramirez, HEC Paris, 9 décembre 2014, suffragant. Hazgui M., Stratégies et jeux de pouvoir dans l'espace régulatoire de l'audit légal en France (2003-2012), dir. : C. Pochet et C. Lesage, IAE de Paris, 20 septembre 2013, président. Fournes-Dattin C., Du Code de Commerce de 1807 à la loi de 1966 : la lente émergence du commissariat aux comptes. De la fonction à la profession, dir. : Y. Lemarchand, Université de Nantes, 7 novembre 2012, suffragant. De Lagarde O., L'invention du contrôle des risques dans les organismes d'assurance, dir. : N. Berland, Université Paris Dauphine, 23 juin 2010, suffragant. Garmilis G., Le rôle du processus disciplinaire dans la quête de légitimité d'un organisme professionnel : Le cas des professions comptables française et américaine, dir. : E. Cohen, Université Paris Dauphine, 4 février 2009, suffragant. PhD Supervision Karasiewicz-Baudot L., "A study of the US GAAP - IFRS convergence proces: institutions and institutionalization in global accounting change", ESSEC Business School, 25 juin 2014 (co-direction avec Marie-Laure Djelic). Poste : assistant professor at University of Central Florida (Orlando, USA). Jedidi I., "Contribution à la compréhension de l'expectation gap en audit", Université Paris Dauphine, 24 juin 2013 (co-direction avec Bernard Colasse). Poste : maître de conférences à l'IAE de Lille (Université Lille 1, France). Compernolle T., "Fonctionnement et efficacité du comité d'audit : une analyse des interactions entre les participants", Université Paris Dauphine, 21 juin 2011 (co-direction avec Bernard Colasse). Poste : professeure adjointe à l'Université Laval (Québec, Canada). ![]() Consulting & Other Activities
Consulting Experience ICAS/FRC Research Funding Opportunity, with Aston Business School and Manchester Business School: The Skills and Competency Requirements of Auditors in Today's Complex Global Business Environment (2013 - 2015). Institut Français de l'Audit et du Contrôle Internes (IFACI), avec P. André et A. Cazavan-Jeny : enquête sur les pratiques de l'audit et du contrôle internes en France en 2009 (juin 2009 - février 2010) Standards Working Group (SWG) of the Global Public Policy Committee (GPPC), avec l'université de Maastricht : enquête sur la valeur de l'audit en Europe (juin 2009 - mars 2010) Programme ANR Entreprises et formes d’organisation économique, dir. par I. Huault : La construction sociale d’interfaces. Le cas d’activités financières en émergence (2007-2011). Institutional Activities Member of the ESMA Securities and Markets Stakeholder Group, 2014 - 2016. Membre du Groupe de travail Universitaires de la CNCC, 2013 - 2016. Media Exposure "La régulation financière ? Les acteurs financiers ont encore une puissance inégalée sur leur propre système, www.huffigntonpost.fr, novembre 2013. "Discreet Regulators", Accountancy, décembre 2012, avec Huault I. "L'audit à l'épreuve de la crise", Tribune, www.actuel-expert-comptable.fr, 3 septembre 2012, avec Compernolle T. "Auditeur - Audité : le lien social, plus fort que les techniques comptables", Article rédigé par Antoine Reverchon, Le Monde, 22 octobre 2002. ![]() Professional Experience
2001 – 2008 University of Paris-Dauphine 2000 – 2001 London School of Economics and Political Science 1996 – 2000 University of Montpellier II ![]() |
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