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RICHARD Chrystelle

Department : Accounting and Management Control 
Associate Professor
Campus de Cergy

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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 assistant professor at Dauphine University, as well as visiting scholar at the London School of Economics and Sciences Po. Chrystelle teaches financial accounting, financial analysis and auditing in the bachelor, master, executive and Ph.D programs. She is currently in charge of the fundamental course of accounting in the Master in Management (MiM) program and academic director of the Specialized Master "Audit Manager". Chrystelle Richard is the recipient of the "ESSEC Foundation Teaching Award" for 2019-2020.

Her primary research interests focus on firms' oversight (financial audit, audit committees, proxy advisors) and also new forms of economic governance (public-private partnerships, discreet regulation of the financial industry). Her research work has been published in European Accounting Review (EAR), Auditing: A Journal of Practice and Theory (AJPT), Accounting and Business Research (ABR), Accounting in Europe (AinE), Comptabilité Contrôle Audit / Accounting Auditing Control (CCA/AAC), and Revue Française de Gestion (RFG). Chrystelle 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 currently president of the French Accounting Association (AFC), vice-president at large of the International Association for Accounting Education & Research (IAAER), member of the scientific committee of the European Auditing Research Network (EARNet), and member of the editorial committees of AinE and CCA/AAC. She served between 2014 and 2016 the Securities and Markets Stakeholder Group (SMSG) of the European Securities Market Authority (ESMA) and has participated to the Less Complex Entities (LCE) Reference Group of the International Auditing and Assurance Standards Board (IAASB).

Diplomas

  • 2000 : PhD in Management Studies (Université de Montpellier, France)
  • 1996 : Research Master in Accounting and Management Control (Université Paris Dauphine, France)
  • 1995 : Agrégation in Economics and Management, with Accounting and Finance option (Ecole Normale Supérieure, France)
  • 1994 : Licence in Economics (Sorbonne Université, France)
  • 1994 : Master in Economics (Sorbonne Université, France)
  • 1992 : Ecole Normale Supérieure, Economics and Management departement (Ecole Normale Supérieure, France)

Career

    Full-time academic appointments

    • 2008 - Present : Associate Professor (ESSEC Business School, France)
    • 2001 - 2008 : Assistant Professor (Université Paris Dauphine, France)
    • 2000 - 2001 : Visiting Research Scholar (London School of Economics, United Kingdom)
    • 1996 - 2000 : Part-time teacher, IAE de Montpellier – IUT de Nîmes (Université de Montpellier, France)

    Other Academic Appointments

      • 2017 : Visiting Researcher at MaxPo (Sciences Po Paris, France)

Awards

  • 2020 : ESSEC Foundation Teaching Award for the academic year 2019-2020 (ESSEC Foundation, France)
  • 2015 : Award FNEGE-EFMD of Best Research Book in Management Studies (Category : Collective Research Books) for the book "Comptabilité, Société, Politique", with M. Nikitin (Fondation Nationale pour l'Enseignement de la Gestion des Entreprises (FNEGE), France)
  • 2015 : 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 (ESSEC Foundation, France)
  • 2012 : Award IFA 2012 : Tiphaine Compernolle for her PhD in Management Studies, "Fonctionnement et efficacité du comité d'audit : une analyse des interactions entre les participants", Université Paris Dauphine, with B. Colasse (IFA - Institut Français des Administrateurs, France)

Journal articles

Book editor

Book chapters

Presentations at an Academic or Professional conference

Working Papers

Book reviews

Press article, video or other popular media

Interviews: radio, TV, press

Services

  • 2020 : - Present : Member of the MiM Educational Committee, ESSEC Business School, France
  • 2008 - 2016 : Coordinator of the "Accounting & Auditing" Concentration of the PhD program, ESSEC Business School, France

Professional activities

    Member of an professional association, of an expert group or of a board of directors

  • 2020 : - Present : Member of the group of experts of the Haut Conseil au Commissariat aux Comptes (H3C) on the reform of auditors' activity controls
  • 2020 - 2021 : Member of the Reference Group on Less Complex Entities (LCEs) of the International Auditing and Assurance Standards Board (IAASB)
  • 2013 - 2016 : Member of the Academic Working Group of the Compagnie Nationale des Commissaires aux Comptes (CNCC)
  • 2014 - 2016 : Member of the ESMA Securities and Markets Stakeholder Group
  • Consulting

  • 2013 - 2015 : 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
  • 2009 - 2010 : Institut Français de l'Audit et du Contrôle Internes (IFACI), with P. André and A. Cazavan-Jeny : enquête sur les pratiques de l'audit et du contrôle internes en France en 2009
  • 2009 - 2010 : Standards Working Group (SWG) of the Global Public Policy Committee (GPPC), with Maastricht University: enquête sur la valeur de l'audit en Europe

Research activities

    Senior or Associate Editor

  • 2014 - 2017 : Associate editor - Accounting in Europe
  • 2012 - 2014 : Associate Editor - Auditing, A Journal of Practice and Theory
  • Editorial Board Membership

  • 2021 - 2024 : Editorial Membership - Comptabilité Contrôle Audit / Accounting Auditing Control (CCA/AAC)
  • 2018 - 2021 : Editorial Membership - Audit Comptabilité Contrôle : Recherches Appliquées (ACCRA)
  • 2018 - 2021 : Editorial board membership - Accounting in Europe
  • Reviewer for a journal

  • Reviewer for Accounting and Business Research; Accounting Forum; Accounting, Auditing & Accountability Journal; Accounting, Organizations and Society; Comptabilité, Contrôle, Audit; Critical Perspectives on Accounting; European Accounting Review; International Journal of Auditing; Journal of Business Ethics; Management; Revue Française de Gestion
  • Organization of a conference or a seminar

  • 2013 : Organizer of a round table about the Future of Audit, ESSEC La Défense, with Deloitte, KPMG, PWC, Grant Thornton, SPICOFI, Ledouble, CNCC and H3C
  • 2010 : Supervisor of the Journée AFC de formation à la méthode de recherche par l'étude de cas, (speakers: C. Chapman, M.-L. Gomez, P. Lorino & A. Metiu).
  • 2001 - 2003 : Co-organizer (with F. Panozzo, Université de Venise, and L. Van Lent, Université de Tilburg) of the Euroconference Financial Reporting and Regulatory Practices in Europe (FIRRE), sponsored by the EIASM and the European Commission
  • Function in an academic association

  • 2008 : - Present : Member of the Scientific Committee of the European Auditing Research Network (EARNet)
  • 2020 : - Present : Vice-President At-Large of the International Association for Accounting Education & Research (IAAER)
  • 2021 - 2024 : President of the French Accounting Association (AFC)
  • 2019 - 2021 : Vice-President of the French Accounting Association (AFC)
  • 2014 - 2019 : National Representative for the European Accounting Association (EAA) Board
  • 2007 - 2011 : Member of the board of directors of the Association Francophone de Comptabilité (AFC)
  • Role as an expert or appraisor in a research organization

  • 2007 - 2011 : Member of the ANR Program "Firms and forms of economic organization - The social construction of interfaces: the case of emerging financial activities
  • Member of an academic association

  • 1998 : - Present : Member of the European Accounting Association (EAA)
  • 1996 : - Present : Member of the French Accounting Association (AFC)
  • 2001 : - Present : Member of the Société Française de Management (SFM)
  • Participation in scientific commissions or reviewer for a conference

  • 2008 : - Present : Member of the Scientific Committee of the Annual Conference of the European Accounting Association (EAA), Auditing and Corporate Governance area
  • 2008 : - Present : Member of the Scientific Committee of the Conferences of the European Auditing Research Network (EARNet)
  • 2002 : - Present : Member of the Scientific Committee of the annual congress of the French Accounting Association (AFC)

Theses

  • 2020 : BLUNTZ C. (Université Paris Dauphine), Thesis jury member
  • 2020 : HOTTEGINDRE G. (Université Côte d'Azur), Thesis jury president
  • 2019 : HOANG THI HONG Nhung (ESSEC Business School), Thesis co-director, First placement: Assistant Professor - SKEMA Business School
  • 2017 : LAMBERT Damien (ESSEC Business School), Thesis co-director, First placement: Assistant Professor - Monash University
  • 2015 : JIANG Like (ESSEC Business School), Thesis co-director, First placement: Senior Lecturer - University of Melbourne
  • 2015 : KRISHNAN S. (Alliance Manchester Business School), Thesis referee
  • 2015 : KOHLER H. (IAE Paris - Sorbonne Business School), Thesis jury president
  • 2014 : KARASIEWICZ BAUDOT Lisa (ESSEC Business School), Thesis co-director, First placement: Assistant Professor - Kenneth G. Dixon School of Accounting, University of Central Florida
  • 2014 : GARNIER C. (HEC Paris), Thesis jury member
  • 2013 : JEDIDI I. (Université Paris Dauphine), Thesis co-director, First placement: maître de conférences à l'IAE de Lille (Université Lille 1, France).
  • 2013 : HAZGUI M. (IAE Paris - Sorbonne Business School), Thesis jury president
  • 2012 : FOURNES-DATTIN C. (Université de Nantes), Thesis jury member
  • 2011 : COMPERNOLLE T. (Université Paris Dauphine), Thesis co-director, First placement: professeure adjointe à l'Université Laval (Québec, Canada)
  • 2010 : DE LAGARDE O. (Université Paris Dauphine), Thesis jury member
  • 2009 : GARMILIS G. (Université Paris Dauphine), Thesis jury member