RICHARD Chrystelle

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, Sciences Po and Mines Paris - PSL. Chrystelle teaches financial accounting and sustainable reporting, 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 is participating to the Less Complex Entities (LCE) Reference Group of the International Auditing and Assurance Standards Board (IAASB). In 2021-2022, she has served as a member of the jury for the national competitive examination for the recruitment of university professors in management sciences.

• 2000 : PhD in Management Studies (Université de Montpellier, France)
• 1996 : Research Master in Accounting and Management Control (Université Paris-Dauphine, PSL University, France)
• 1995 : Agrégation in Economics and Management, with Accounting and Finance option (École 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 (École Normale Supérieure, France)

Full-time academic appointments

• 2008 - Present : Associate Professor (ESSEC Business School, France)
• 2001 - 2008 : Assistant Professor (Université Paris-Dauphine, PSL University, France)
• 2000 - 2001 : Visiting Research Scholar (London School of Economics and Political Science (LSE), 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)

• 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)

• JIANG, L., ANDRE, K. and RICHARD, C. (2018). An International Study of Internal Audit Function Quality. Accounting and Business Research, 48(3), pp. 264-298.
• JEDIDI, I. and RICHARD, C. (2018). Le travail de démarcation des auditeurs : une histoire française de l'"expectation gap". Comptabilité, Contrôle, Audit, 24(3), pp. 39-66.
• COMPERNOLLE, T. and RICHARD, C. (2018). The Audit Committee as an Interactive Process: Insights on the AC Chairperson’s Power. European Accounting Review, 27(4), pp. 623-647.
• BOUTHINON-DUMAS, H. and RICHARD, C. (2016). Dissection des déboires juridico-fiscaux d'Apple. Juriste d'Entreprise Magazine, (27), pp. 28-29.
• FRANCIS, J.R., RICHARD, C. and VANSTRAELEN, A. (2009). Assessing France's Joint Audit Requirement: Are Two Heads Better than One? Auditing, A Journal of Practice and Theory, 198(8-9), pp. 35-63.
• ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. and WALTON, P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. Accounting in Europe, 6(1), pp. 3-24.
• RICHARD, C. (2006). Why an auditor can't be competent and independent: a French case study. European Accounting Review, 15(2), pp. 153-179.
• RICHARD, C. (2003). L'indépendance de l'auditeur : pairs et manques. Revue Française de Gestion, 27(147), pp. 119-131.
• RICHARD, C. and REIX, R. (2002). 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. Comptabilité, Contrôle, Audit, 8(1), pp. 151-174.

• NIKITIN, M. and RICHARD, C. [Eds] (2012). Comptabilité, Société, Politique. Mélanges en l'honneur du Professeur Bernard Colasse [Label FNEGE 2014]. Economica.
• HUAULT, I. and RICHARD, C. [Eds] (2012). Finance: The Discreet Regulator - How Financial Activities Shape and Transform the World. Palgrave Macmillan.

• RICHARD, C. and LAMBERT, D. (2017). Une brève histoire des agences en conseil de vote. In: Floquet M., Labardin P. & Y. Levant eds. L'histoire comme méthode pour comprendre le management - Mélanges en l'honneur du Professeur Marc Nikitin. 1st ed. Paris: L'Harmattan, pp. 201-212.
• RICHARD, C. and JEDIDI, I. (2015). L'internationalisation des normes d'audit : entre simplification et complexification. In: Naro G. & D. Travaillé (ed.). Les systèmes de gestion entre simplification et complexification - Mélanges en l'honneur du Professeur Yves Dupuy. 1st ed. Paris: Economica, pp. 101-111.
• HUAULT, I., LAZEGA, E. and RICHARD, C. (2012). How Financial Acitvities Shape and Transform the World - Introduction: The Discreet Regulator. In: Finance: The Discreet Regulator - How Financial Acitvities Shape and Transform the World. 1st ed. Palgrave Macmillan, pp. 1-16.
• PENALVA-ICHER, E., RICHARD, C., JENY, A. and LAZEGA, E. (2012). How Financial Activities Shape and Transform the World - 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. 1st ed. Palgrave Macmillan, pp. 113-133.
• COMPERNOLLE, T. and RICHARD, C. (2012). Mélanges en l'honneur du Professeur Bernard Colasse - L'audit à l'épreuve de la crise. In: Comptabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse. 1st ed. Economica, pp. 113-125.
• ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. and WALTON, P. (2009). Ne pas tuer le messager : la comptabilité dans la crise. In: Le leadership responsable. Un allié sûr contre la crise. 1st ed. Gualino. Lextenso éditions, pp. 205-210.
• RICHARD, C. (2008). "L'audit est un gage de confiance". In: Petit bréviaire des idées reçues. 1st ed. La Découverte, pp. 219-226.
• RICHARD, C. (2005). Anthony G. Hopwood : la comptabilité en action. In: Les Grands Auteurs en Comptabilité. 1st ed. Colombelles: Éditions Management et Société (EMS), pp. 255-272.
• RICHARD, C., BÉDARD, J. and GONTHIER-BESACIER, N. (2001). Quelques voies de recherche françaises en audit. In: Faire de la recherche en comptabilité financière. 1st ed. Paris: Vuibert, pp. 55-83.

• BOUTY, I., GOMEZ, M.L. and RICHARD, C. (2019). A Dynamic Perspective on the Development of Meta-organizations in their Field: the Case of Ecole du Ski Français (ESF). In: 35th EGOS Colloquium 2019.
• HUMPHREY, C., RICHARD, C., SAMSONOVA-TADDEI, A. and TURLEY, S. (2018). Audit profession's knowledge base and the sustainability of audit: An exploratory study of auditors in Europe. In: 41st European Accounting Association (EAA) Annual Congress.
• HUMPHREY, C., RICHARD, C., SAMSONOVA-TADDEI, A. and TURLEY, S. (2018). Audit Profession's Knowledge Base and the Sustainability of Audit: An Exploratory Study of Auditors in Europe. In: 12th Interdisciplinary Perspectives on Accounting (IPA) Conference 2018.
• LAMBERT, E., LECA, B. and RICHARD, C. (2018). Contested Director Elections as Celebrity Contests: Developing Competing Discursive Strategies to Court Investor Votes. In: 4th 'Financial Reporting and Auditing as Social and Organizational Practice' (FRASOP) Workshop 2018.
• LAMBERT, E., LECA, B. and RICHARD, C. (2018). Contested Director Elections as Celebrity Contests: Developing Competing Discursive Strategies to Influence Voting Decisions of Investors. In: 34th European Group for Organizational Studies (EGOS) Colloquium 2018.
• RICHARD, C., HUMPHREY, C., SAMSONOVA-TADDEI, A. and TURLEY, S. (2017). Audit Profession’s Knowledge Base and the Sustainability of Audit: An Exploratory Study of Auditors in Europe. In: 29th Society for the Advancement of Socio-Economics (SASE) Annual Meeting.
• RICHARD, C. (2017). Financialization in action: The Public Private Partnership Process. In: 40th European Accounting Association (EAA) Annual Congress.
• LAZEGA, E., RICHARD, C., BRAILLY, J., JENY, A. and PENALVA-ICHER, E. (2017). Networks and Risk Transfers by Financial Institutions: The Case of PPP Contracting in France. In: New Public Sector (NPS) 2017: Markets, Metrics and Calculative Practice in Public Services.
• RICHARD, C. and LAZEGA, E. (2016). Networks and Risk Transfers by Financial Institutions: the Case of PPP Contracting in France. In: Workshop: Network in Finance.
• BOUTY, I., GOMEZ, M.L. and RICHARD, C. (2016). Timescape and Strategy Practice at the French Ski School “Ecole Du Ski Français”. In: 16th European Academy of Management (EURAM) Annual Conference.
• RICHARD, C., LAMBERT, E., MEUWISSEN, R. and VANSTRAELEN, A. (2016). Value Co-Creation in Auditing: Evidence from Auditors, Auditees and Financial Analysts. In: 37ème Congrès de Association Francophone de Comptabilité (AFC) 2016.
• RICHARD, C., LAMBERT, E., MEUWISSEN, R. and VANSTRAELEN, A. (2016). Value Co-Creation in Auditing: Evidence from Auditors, Auditees and Financial Analysts. In: International Symposium on Audit Research (ISAR 2016).
• GOMEZ, M.L., RICHARD, C. and BOUTY, I. (2015). A Temporal Perspective on Organizing: The Emergence of the French Ski School "Ecole du Ski Français". In: 31st European Group for Organizational Studies (EGOS) Colloquium 2015.
• RICHARD, C., LAMBERT, E., MEUWISSEN, R. and VANSTRAELEN, A. (2015). Value Co-Creation in Auditing: Understanding the Importance of Interactions Within the Financial Reporting Process. In: 38th European Accounting Association (EAA) Annual Congress.
• JIANG, L., ANDRÉ, P. and RICHARD, C. (2014). Determinants of Internal Audit Function Quality: An International Study. In: 20th Annual International Symposium on Audit Research (ISAR 2014).
• JIANG, L., ANDRÉ, P. and RICHARD, C. (2014). Determinants of Internal Audit Function Quality: An International Study. In: British Accounting and Finance Association (BAFA) 2014 Conference.
• JIANG, L., ANDRÉ, P. and RICHARD, C. (2014). Determinants of Internal Audit Function Quality: An International Study. In: Canadian Academic Accounting Association (CAAA) 2014 Conference.
• LAMBERT, E., MEUWISSEN, R., RICHARD, C. and VANSTRAELEN, A. (2014). The Value of Auditing for CFOs, Internal Auditors and Audit Committees: Creation and Co-Creation. In: 5th Workshop on Audit Quality.
• RICHARD, C. (2013). Finance: The Discreet Regulator. In: 2013 SASE Annual Meeting.
• RICHARD, C. (2013). The Value of Auditing, an Explanatory Approach. In: 2013 Workshop en Audit.
• NIKITIN, M. and RICHARD, C. (2012). Comptabilité, Société, Politique - Mélanges en l'honneur du Professeur Bernard Colasse. In: 33ème Congrès de l'Association Francophone de Comptabilité 2012.
• JENY, A. and RICHARD, C. (2012). Constructing Market as an Answer to a Regulatory Accounting Vacuum: The Case of Public Private Partnership (PPP) Contracts. In: 2012 Alternative Accounts Conference.
• JENY, A. and RICHARD, C. (2011). Constructing a Market as an Answer to a Regulatory Accounting Vacuum: The Case of Public Private Partnership (PPP) Contracts. In: 32ème Congrès de l'AFC.
• LAZEGA, E., JENY, A., PENALVA-ICHER, E. and RICHARD, C. (2011). Do Public Authorities Learn from Business Practices? The Case of French Public-Private Partnerships. In: 6th OS Summer Workshop.
• RICHARD, C. (2010). The Social Construction of the Audit Expectation Gap: The Market of Excuses. In: 3rd Workshop on Audit Quality.

• COMYN-WATTIAU, I., BOUZEGHOUB, M. and RICHARD, C. (1987). Conception de bases de données : état de l'art. ESSEC Business School.

• RICHARD, C. and POWER, M. (2005). La société de l'audit - L'obsession du contrôle. La Découverte.

• RICHARD, C. and GOMEZ, M.L. (2021). Ecoles de commerce : l'agilité bricoleuse des professeurs. Les Echos - Le Cercle.
• RICHARD, C., JENY, A. and RAMIREZ, C. (2020). Face à la vague de faillites, le rôle essentiel du commissaire aux comptes. The Conversation.
• BOUTHINON-DUMAS, H. and RICHARD, C. (2018). Non-publication de ses comptes : quelles responsabilité pour l'entreprise ? Les Echos.
• RICHARD, C. (2013). La régulation financière ? Les acteurs privés ont encore une puissance inégalée sur leur propre système. Huffington Post.
• RICHARD, C. (2001). La compétence relationnelle de l'auditeur : du partage du savoir explicite et tacite. Les Cahiers de l'Audit, pp. 44-48.

• RICHARD, C. 2020. Scandales dans l'audit : indépendance, compétence, conflits d'intérêt. November.
• RICHARD, C. 2002. Auditeur, audité : le lien social plus fort que les techniques comptables. October.