Sophie Audousset-Coulier, Ph.D.
- Associate Professor, Accountancy
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Biography
Biography
Dr. Audousset-Coulier joined JMSB in 2007. Prior to her doctoral studies, Dr. Audousset-Coulier has worked as an auditor at KPMG. Her research focuses on auditing,accounting practices, diversity, and sustainability.
Education
- Ph.D.2008 (HEC Paris)
Areas of expertise
Auditing, Joint-Audit, Corporate Governance, Gender, Diversity, Accounting Profession, Financial Reporting, Practices, Responsible Investing, Pension funds, Animal Welfare.Teaching
Undergraduate level:
ACCO 465 - Advanced Assurance Services
Ph.D. level:
ADMI 861B - Research in Auditing
Research
Selected current/ongoing research projects
Audousset-Coulier,S., Jeny-Cazavan, A., and Jiang,L., What do we know about auditor industry specialization? (2025). RoutledgeHandbook on Auditing,2nd edition, Eds. Hay, D.,Knechel, R., and Willekens, M. Under review.
Mangen, C., and Audousset-Coulier, S. (2025). The role of identities in reproducing and disrupting gendered norms: A study of women leaders in Canadian firms.
Audousset-Coulier, S., Broye, G., Kermiche, L., and Piot, C. (2025). The Determinants of Joint Audit Imbalance: A Supply-Side Analysis.
Audousset-Coulier,S., Hottegindre, G., Larmande, F. (2025). and Loison, M.-C., Le bien-être animal,dimension oubliée de l’ESG ?
Audousset-Coulier, S., and Himick, D. (2025). Fossil-Fuel Divestments of University Funds.
Audousset-Coulier, S., DeMott, K., and Fortin, M. (2025). La pertinence encore perdue ? Une étude de terrain sur l'attrait de la profession CPA.
Publications
Audousset-Coulier, S., Namaan,C., and Tekathen, M. (2023). All Paths Lead to Rome: A Schatzkian Perspective on Companies’ IFRS Transition Practices, Accounting Auditing Control(Comptabilité – Contrôle – Audit), 29(3), 2023, pp. 7-42.
Himick, D. and Audousset-Coulier, S. (2016). Responsible Investing of Pension Assets: Links between Framing and Practices for Evaluation. Journal of Business Ethics, 136(3), pp. 539-556.
Audousset-Coulier, S., Jeny-Cazavan, A., Jiang L. (2016). The validity of auditor industry specialization measures. Auditing: A Journal of Practice and Theory, 35(1), pp. 139-161.
Audousset-Coulier, S. (2015). Audit fees in a joint-audit setting. European Accounting Review, 24(2), pp. 347-377.
Ratzinger-Sakel, N., Audousset-Coulier, S., Kettunen, J. and Lesage, C. (2013). Joint audit: Issues and challenges for researchers and policy-makers. Accounting in Europe, 10(2), pp. 175-199.
Editorial activities
Co Editor-in-chief of the journal Comptabilité Contrôle Audit/Accounting Auditing Control (CCA/AAC).