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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 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).

Diplomas

  • 2000 : Doctorat in Management (Université de Montpellier, France )
  • 1950 : Agrégation in Economics and Management, with Accounting and Finance option (France )
  • 1950 : Ecole Normale Supérieure, Economics and Management departement (Ecole Normale Supérieure, France )
  • 1950 : Master in Accounting and Management Control (Université Paris Dauphine, France )

Career

    Full-time academic appointments

    • 2008 - Present : Associate Professor (ESSEC Business School, France)
    • 2001 - 2008 : Lecturer, Dauphine Recherche en Management (DRM) / CREFIGE (Université Paris Dauphine, France)
    • 1996 - 2000 : Part-time teacher, IAE de Montpellier – IUT de Nîmes (Université de Montpellier, France)

    Other Academic Appointments

      • 2000 - 2001 : Post-doctoral fellow, Department of Accounting and Finance (London School of Economics, United Kingdom)

Awards

  • 2015 : Award FNEGE-EFMD of best research book in management (Category : Collective Research Books) for the book "Comptabilité, Société, Politique"
  • 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 thesis in Management, "Fonctionnement et efficacité du comité d'audit : une analyse des interactions entre les participants", Université Paris Dauphine, under the direction of Bernard Colasse and Chrystelle Richard

Journal articles

Book editor

Book chapters

Presentations at an Academic or Professional conference

Working Papers

Book reviews

Press article, video or other popular media

Professional activities

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

  • 2013 - 2016 : Member of the Academic working group of the 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
  • 2007 - 2011 : Programme ANR Entreprises et formes d’organisation économique, directed by I. Huault : La construction sociale d’interfaces. Le cas d’activités financières en émergence
  • 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 - 2018 : Accounting in Europe
  • Editorial Board Membership

  • 2014 - 2020 : Accounting in Europe
  • 2012 - 2014 : Auditing, A Journal of Practice and Theory
  • Reviewer for a journal

  • Reviewer for Accounting and Business Research; Accounting, Auditing & Accountability Journal; Accounting, Organizations and Society; Comptabilité, Contrôle, Audit; European Accounting Review; International Journal of Auditing; 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)
  • 2014 - Present : 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

  • 2020 - 2021 : Reference Group on Less Complex Entities (LCEs) of the International Auditing and Assurance Standards Board (IAASB)
  • Member of an academic association

  • 1971 - Present : Member of the Association Francophone de Comptabilité
  • 1971 - Present : Member of the European Accounting Association
  • 1971 - Present : Member of the Society for the Advancement of Socio-Economics (SASE)
  • 1971 - Present : Member of the Société Française de Management
  • 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

Theses

  • 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 : Kolher 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