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Chrystelle Richard
Associate Professor, Accounting and Management Control Department

Photo de Chrystelle Richard
Curriculum Vitae (pdf)
General Information Research Areas Publications Teaching Other Activities
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 ReviewAuditing: A Journal of Practice and TheoryAccounting and Business ResearchAccounting 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
  Finance: The Discreet Regulator - How Financial Activities Shape and Transform the World. (with I. Huault). London (UK)  : Palgrave Macmillan, 2012
  Comptabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse. (with M. Nikitin). Paris (France)  : Economica, 2012


Articles
  "Le travail de démarcation des auditeurs : une histoire française de l'"expectation gap"" (I. Jedidi, C. Richard), Comptabilité Contrôle Audit, Dec 2018, Vol. 24, Issue 3, p. 39‑66
  "The Audit Committee as an Interactive Process: Insights on the AC Chairperson?s Power" (T. Compernolle, C. Richard), European Accounting Review, Jun 2018, Vol. 27, Issue 4, p. 623‑647
  "An International Study of Internal Audit Function Quality" (L. Jiang, P. André, C. Richard), Accounting and Business Research, Apr 2018, Vol. 48, Issue 3, p. 264‑298
  "Assessing France's Joint Audit Requirement: Are Two Heads Better than One?" (J. Francis, C. Richard, A. Vanstraelen), Auditing: A Journal of Practice and Theory
  "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger" (P. André, A. Cazavan‑Jeny, W. Dick, C. Richard, P. Walton), Accounting in Europe, Issue 1
  "Why an auditor can't be competent and independent: a French case study" (C. Richard), European Accounting Review, Jan 2006, Vol. 15, Issue N° 2, p. 153-179
  "L'indépendance de l'auditeur : pairs et manques" (C. Richard), Revue Française de Gestion, Dec 2003, Vol. 27, Issue N° 147, p. 119‑131
  "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et e commissaire aux comptes" (C. Richard, R. Reix), Comptabilité, Contrôle, Audit, May 2002, Vol. 8, Issue 1, p. 151‑174


Chapters
  Une brève histoire des agences en conseil de vote. In: L?histoire comme méthode pour comprendre le management ? Mélanges en l?honneur du Professeur Marc Nikitin (with D. Lambert). Paris (France) : L'Harmattan, 2017, p. 201-212
  L'internationalisation des normes d'audit : entre simplification et complexification. In: Les systèmes de gestion entre simplification et complexification (with I. Jedidi). Lonrai (France) : Economica, 2015, p. 101-111
  Banks as Masters of Debt, Cost Calculators and Risk-Sharing Mediators: A Discreet Regulatory Role Observed in French Public-Private Partnerships. In: Finance: The Discreet Regulator - How Financial Activities Shape and Transform the World (with E. Penalva-Icher, A. Jeny-Cazavan, E. Lazega). Basingstoke (UK) : Palgrave Macmillan, Isabelle Huault & Chrystelle Richard. 2012, p. 113-133
  Introduction: The Discreet Regulator. In: Finance: The Discreet Regulator - How Financial Activities Shape and Transform the World (with I. Huault, E. Lazega). Basingstoke (UK) : Palgrave Macmillan, Isabelle Huault & Chrystelle Richard. 2012, p. 1-16
  L'audit à l'épreuve de la crise. In: Comptabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse (with T. Compernolle). Paris (France) : Economica, 2012, p. 113-125
  Ne pas tuer le messager : la comptabilité dans la crise. In: Le leadership responsable. Un allier sûr contre la crise (with P. André, A. Cazavan-Jeny, W. Dick, P. Walton). Paris (France) : Gualino - Lextenso éditions, Alain Pekar Lempereur. 2009, p. 203-208
  L'audit est un gage de confiance. In: Petit bréviaire des idées reçues en management. Paris (France) : La Découverte - Direction Pezet A. & S. Sponem, 2008, p. 219-226
  Anthony G. Hopwood : la comptabilité en action. In: Les Grands Auteurs en Comptabilité. Colombelles (France) : Editions EMS - Direction Colasse B., 2005, p. 255-272
  Quelques voies de recherche françaises en audit. In: Faire de la recherche en comptabilité financière (with J. Bédard, N. Gonthier-Besacier). Paris (France) : Vuibert - Direction Dumontier P. et Teller R., 2001, p. 55-83


Working papers
  "Skills, competencies and the sustainability of the modern audit" (with S. Turley, C. Humphrey, A. Samsonova-Taddei, J. Siddiqui, M. Woods). ICAS and FRC Publications, Sep 16.


Other Publications
Press articles
  "Dissection des déboires juridico-fiscaux d'Apple". Juriste d'entreprise magazine, 02 Dec 2016, p. 28-29
  "La compétence relationnelle de l'auditeur : du partage du savoir explicite et tacite". Les Cahiers de l'Audit, 02 Jan 2001, p. 44-48


Book reviews
  "La société de l'audit - L'obsession du contrôle". (M. Power) Comptabilité Contrôle Audit, 2005, vol. Tome 11 - Volume 2, p. 182-184


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
  Accounting in Europe, Taylor & Francis


Direction of a collective book
  Finance: The Discreet Regulator - How Financial Activities Shape and Transform the World. (avec I. Huault, ). Basingstoke (UK) : Palgrave Macmillan, 2012
  Comptabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse. (avec M. Nikitin, ). Paris (France) : Economica, 2012


Conference Presentations

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
                     Dauphine Recherche en Management (DRM) / CREFIGE
                     Lecturer

2000 – 2001 London School of Economics and Political Science
                     Department of Accounting and Finance
                     Part-time teacher

1996 – 2000 University of Montpellier II
                      IAE de Montpellier – IUT de Nîmes 
                      Part-time teacher

Useful Links
Accounting and Management Control
Contact
E-mail
Tel: 00 33 (0)1 34 43 30 67
Fax: 00 33 (0)1 34 43 28 11

ESSEC Business School
Av. Bernard Hirsch
B.P. 50105
95021 Cergy Pontoise Cedex
France

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