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Chrystelle RICHARD

Associate Professor
department: Accounting and Management Control 
Campus de Cergy
richard@essec.edu
+33 (0)1 34 43 30 67
Financial Accounting & auditing – Public Policy and Administration
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Career
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, 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.

Diplomas

  • 2000: PhD in Management Studies (Université de Montpellier France)
  • 1996: Research Master in Accounting and Management Control (Université Paris-Dauphine, PSL France)
  • 1995: Agrégation in Economics and Management, with Accounting and Finance option (École Normale Supérieure France)
  • 1994: Master in Economics (Sorbonne Université France)
  • 1994: Licence in Economics (Sorbonne Université France)
  • 1992: Ecole Normale Supérieure, Economics and Management departement (École Normale Supérieure France)
Career
Other Academic Appointments
    • 2017 : Visiting Researcher at MaxPo (Sciences Po Paris France)
Full-time academic appointments
    • 2008 – Now : Associate Professor (ESSEC Business School France)
    • 2001 – 2008 : Assistant Professor (Université Paris-Dauphine, PSL 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)
Distinctions

Awards

  • 2020 : ESSEC Foundation Teaching Award for the academic year 2019-2020 (Fondation ESSEC, 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 (Fondation ESSEC, 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)
Research

Journal articles

Book chapters

Presentations at an Academic or Professional conference

Teaching

Thesis jury president

  • 2020 : Qualité de l’audit et méthodes d’influence des processus de régulation comptable (Université Côte d’Azur France)
  • 2015 : Le rôle des enforcers dans la construction sociale de la conformité aux normes IFRS, direction : C. Pochet (IAE Paris – Sorbonne Business School France)
  • 2013 : Stratégies et jeux de pouvoir dans l’espace régulatoire de l’audit légal en France (2003-2012), dir. : C. Pochet et C. Lesage (IAE Paris – Sorbonne Business School France)

Thesis jury member

  • 2020 : Comment déterminer ensemble à ce à quoi nous tenons ? Deux processus comptables de rationalisation entre producteurs et consommateurs au sein de controverses écologiques. (Université Paris-Dauphine, PSL France)
  • 2014 : 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 France)
  • 2012 : 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 France)
  • 2010 : L’invention du contrôle des risques dans les organismes d’assurance, dir. : N. Berland (Université Paris-Dauphine, PSL France)
  • 2009 : 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, PSL France)

Thesis co-director

  • 2014 – 2019 : Accountability and control in intergovernmental setting (ESSEC Business School France)
  • 2011 – 2017 : To govern or to be governed? The proxy advisor, a corporate governance actor in the making (ESSEC Business School France)
  • 2009 – 2015 : Determinants and Consequences of Internal Audit Function Quality (ESSEC Business School France)
  • 2009 – 2014 : A STUDY OF THE US GAAP – IFRS CONVERGENCE PROCESS: INSTITUTIONS AND INSTITUTIONALIZATION IN GLOBAL ACCOUNTING CHANGE (ESSEC Business School France)
  • 2013 : Contribution à la compréhension de l’expectation gap en audit. (co-direction avec Bernard Colasse) (Université Paris-Dauphine, PSL France)
  • 2011 : Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants” (co-direction avec Bernard Colasse) (Université Paris-Dauphine, PSL France)

Thesis referee

  • 2015 : IFRS and IPSAS convergence in India – Transnational perspectives, supervision: A. Samsonova-Taddei and P. Stappleton (Alliance Manchester Business School United Kingdom)
Other activities
Research activities
  • Function in an academic association
    • 2021 – 2024: President of the French Accounting Association (AFC)
    • 2020 – Now: Vice-President At-Large of the International Association for Accounting Education & Research (IAAER)
    • 2019 – 2021: Vice-President of the French Accounting Association (AFC)
    • 2014 – 2019: National Representative for the European Accounting Association (EAA) Board
    • 2008 – Now: Member of the Scientific Committee of the European Auditing Research Network (EARNet)
    • 2007 – 2011: Member of the board of directors of the Association Francophone de Comptabilité (AFC)
  • 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 – 2022: Editorial board membership – Accounting in Europe
  • Senior or Associate Editor
    • 2014 – 2017: Associate editor – Accounting in Europe
    • 2012 – 2014: Associate Editor – Auditing, A Journal of Practice and Theory
  • Organization of a conference or a seminar
    • 2013 – 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 – 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
  • Participation in scientific commissions or reviewer for a conference
    • 2008 – Now: Member of the Scientific Committee of the Annual Conference of the European Accounting Association (EAA), Auditing and Corporate Governance area
    • 2008 – Now: Member of the Scientific Committee of the Conferences of the European Auditing Research Network (EARNet)
    • 2002 – Now: Member of the Scientific Committee of the annual congress of the French Accounting Association (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
    • 2001 – Now: Member of the Société Française de Management (SFM)
    • 1998 – Now: Member of the European Accounting Association (EAA)
    • 1996 – Now: Member of the French Accounting Association (AFC)
  • Reviewer for a journal
    • Reviewer for Accounting and Business Research; Accounting Auditing Control; Accounting Forum; Accounting, Auditing & Accountability Journal; Accounting, Organizations and Society; Critical Perspectives on Accounting; European Accounting Review; International Journal of Auditing; Journal of Business Ethics; Management; Revue Française de Gestion
Services
    • 2020 – Now: 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 a professional association, of an expert group or of a board of directors
    • 2020 – 2021: Member of the Reference Group on Less Complex Entities (LCEs) of the International Auditing and Assurance Standards Board (IAASB)
    • 2020 – Now: Member of the group of experts of the Haut Conseil au Commissariat aux Comptes (H3C) on the reform of auditors’ activity controls
    • 2014 – 2016: Member of the ESMA Securities and Markets Stakeholder Group
    • 2013 – 2016: Member of the Academic Working Group of the Compagnie Nationale des Commissaires aux Comptes (CNCC)
  • 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
Theses
  • 2020 : BLUNTZ C. (Université Paris-Dauphine, PSL), Thesis jury member, Comment déterminer ensemble à ce à quoi nous tenons ? Deux processus comptables de rationalisation entre producteurs et consommateurs au sein de controverses écologiques.
  • 2011 : COMPERNOLLE T. (Université Paris-Dauphine, PSL), Thesis co-director, Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants” (co-direction avec Bernard Colasse)
  • 2010 : DE LAGARDE O. (Université Paris-Dauphine, PSL), Thesis jury member, L’invention du contrôle des risques dans les organismes d’assurance, dir. : N. Berland
  • 2012 : FOURNES-DATTIN C. (Université de Nantes), Thesis jury member, 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
  • 2009 : GARMILIS G. (Université Paris-Dauphine, PSL), Thesis jury member, 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
  • 2014 : GARNIER C. (HEC Paris), Thesis jury member, 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
  • 2013 : HAZGUI M. (IAE Paris – Sorbonne Business School), Thesis jury president, Stratégies et jeux de pouvoir dans l’espace régulatoire de l’audit légal en France (2003-2012), dir. : C. Pochet et C. Lesage
  • 2014 : HOANG THI HONG Nhung (ESSEC Business School), Thesis co-director, Accountability and control in intergovernmental setting
  • 2020 : HOTTEGINDRE G. (Université Côte d’Azur), Thesis jury president, Qualité de l’audit et méthodes d’influence des processus de régulation comptable
  • 2013 : JEDIDI I. (Université Paris-Dauphine, PSL), Thesis co-director, Contribution à la compréhension de l’expectation gap en audit. (co-direction avec Bernard Colasse)
  • 2009 : JIANG Like (ESSEC Business School), Thesis co-director, Determinants and Consequences of Internal Audit Function Quality
  • 2009 : KARASIEWICZ BAUDOT Lisa (ESSEC Business School), Thesis co-director, A STUDY OF THE US GAAP – IFRS CONVERGENCE PROCESS: INSTITUTIONS AND INSTITUTIONALIZATION IN GLOBAL ACCOUNTING CHANGE
  • 2015 : KOHLER H. (IAE Paris – Sorbonne Business School), Thesis jury president, Le rôle des enforcers dans la construction sociale de la conformité aux normes IFRS, direction : C. Pochet
  • 2015 : KRISHNAN S. (Alliance Manchester Business School), Thesis referee, IFRS and IPSAS convergence in India – Transnational perspectives, supervision: A. Samsonova-Taddei and P. Stappleton
  • 2011 : LAMBERT Damien (ESSEC Business School), Thesis co-director, To govern or to be governed? The proxy advisor, a corporate governance actor in the making