Cedric Lesage, PhD
Pronouns: He/Him
Thesis supervisor Accepting inquiries
Associate Dean of Research & Impact
Lawrence S. Bloomberg Chair in Accountancy
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Biography
Cédric Lesage currently serves as Associate Dean Research & Impact at John Molson School of Business, Concordia University, in Montreal, Canada, and holds the Lawrence S. Bloomberg Chair in Accountancy. His career includes key leadership roles such as President of the Association Francophone de Comptabilité (AFC), Vice President at large of the International Association for Accounting Education & Research (IAAER), and directorship of the doctoral program at the John Molson School of Business and of the CEFAG Doctoral Program of Excellence in France.
Beginning his professional journey with experience in an audit firm (Ernst & Young Paris), he went on to earn his PhD from the University of Rennes 1. Dr. Lesage's academic path evolved from Assistant to Associate Professor at IAE Rennes, eventually reaching the rank of Professor. His academic affiliations include the IAE of Rennes, the IAE of Paris at the University Paris La Sorbonne, and a decade-long tenure at HEC Paris as an Associate Professor. He has shared his expertise as a guest speaker at various universities in Europe and North America, and has held visiting professorships at Concordia University in Canada (2012) and New York University-Shanghai in China (2014).
Dr. Lesage's academic contributions encompass co-authoring two books: "Introduction à la Comptabilité" with B. Colasse, and "Connectionnist Approaches in Management" with M. Cottrell. Additionally, he has published numerous research articles in accounting and ethics journals. His primary research theme revolves around governance issues, particularly from an auditor's perspective, as well as the examination of fraudulent behavior within companies. He actively participates in the scientific committees of several international scientific associations and serves as an associate editor and board member for various international scientific journals.
Supervised programs: Business Administration (PhD)
Research areas: Ethics, Corporate Governance, Audit, Fraudulent Financial Statements
Teaching domains: Accountancy, Research in Audit, Accounting Theory, Foundations of Business Research
Intellectual contributions (last 10 years)
Peer-reviewed journal articles
BARROSO, R., BEN ALI, C., LESAGE, C., OYON, D. (2023). Blockholder heterogeneity and audit fees: Does private information matter? Accounting in Europe, 20 (1), 1-36. doi:10.1080/17449480.2022.2091465.BEN ALI, C., BARROSO, R., LESAGE, C., OYON, D. (2023). Auditing complex company structures. AB Magazine.
LARMANDE, F., LESAGE, C. (2023). Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight. Journal of Accounting and Public Policy, 42 (6), 107130. doi:10.1016/j.jaccpubpol.2023.107130.
PIMENTEL, E., LESAGE, C., ALI, S. B. H. (2023). Auditor independence in kinship economies: a MacIntyrian perspective. Journal of Business Ethics, 183 (2), 365-381. doi:10.1007/s10551-022-05073-6.
BARROSO, R., BEN ALI, C., LESAGE, C. (2018). Blockholders’ ownership and audit fees: The impact of the corporate governance model. European Accounting Review, 27 (1), 149-172. doi:10.1080/09638180.2016.1243483.
HOOS, F., SAAD, E. B., LESAGE, C. (2018). Why are auditors blamed when something goes wrong? Experimental evidence. International Journal of Auditing, 22 (3), 422-434. doi:10.1111/ijau.12126.
COHEN, J., DING, Y., LESAGE, C., STOLOWY, H. (2017). Media bias and the persistence of the expectation gap: An analysis of press articles on corporate fraud. Journal of Business Ethics, 144 (3), 637-659. doi:10.1007/s10551-015-2851-6.
LESAGE, C., RATZINGER-SAKEL, N. V. S., KETTUNEN, J. (2017). Consequences of the abandonment of mandatory joint audit: An empirical study of audit costs and audit quality effects. European Accounting Review, 26 (2), 311-339. doi:10.1080/09638180.2016.1152558.
LESAGE, C., HOTTEGINDRE, G., BAKER, C. R. (2016). Disciplinary practices in the French auditing profession. Accounting, Auditing & Accountability Journal, 29 (1), 11-42. doi:10.1108/AAAJ-12-2012-1169.
Book chapters
PIMENTEL, E., LESAGE, C. (2023). Auditing and ethics. In Marion Brivot, Charles Cho (Eds.), Research Handbook on Accounting and Ethics (pp. 84-100). Edward Elgar Publishing. doi:10.4337/9781800881020.00015.Conference presentations
LESAGE, C., PIMENTEL, E., ALI, S. B. H. (2024). Tunisian auditors in a post-colonial context: Fahlawa as a third space. European Accounting Association (EAA) Annual Congress, Bucharest.BEN ALI, C., BARROSO, R., LESAGE, C., OYON, D. (2022). Blockholder heterogeneity and audit fees: does private information matter? Association Francophone de Comptabilité (AFC) Annual Conference, Bordeaux.
BEN ALI, C., BARROSO, R., LESAGE, C., OYON, D. (2022). Blockholder heterogeneity and audit fees: does private information matter? International Conference on Entrepreneurship, Innovation and Family Business, Tunis.
LESAGE, C., BELZÉ, L., HOTTEGINDRE, G., LOISON, M.-C. (2022). What do we know about lobbying in accounting? Canadian Academic Accounting Association (CAAA) Annual Conference, Saskatoon, SK.
BARROSO, R., BEN ALI, C., LESAGE, C. (2019). Blockholder heterogeneity and audit fees: Does private information matter? Conférence Internationale de Gouvernance (CIG), Brusells.
BARROSO, R., BEN ALI, C., LESAGE, C. (2018). The moderating effect of small significant shareholders on shareholder protection. Association francophone de comptabilité (AFC) congrès annuel, Nantes.
BEN ALI, C., BARROSO, R., LESAGE, C. (2018). Blockholder heterogeneity and audit fees: Does private information matter? Paris Financial Management Conference (PFMC), Paris.
Research seminars
LESAGE, C. (2022). What do (and don't) we know about lobbying in Accounting? Chaire de Coopération Guy Bernier, UQAM, Montreal, QC.LESAGE, C. (2016). Invited presentation. HEC Montreal, Montreal, QC.
LESAGE, C. (2016). Invited presentation. Innsbrück University, Innsbrück.
Invited speaker at conference
LESAGE, C. (2022). How different contexts impact different doctoral ecosystems? EFMD Doctoral Conference.LESAGE, C. (2018). Accounting and ethics. European Accounting Association Conference, Maastricht.
LESAGE, C. (2018). Comportement éthique et pratiques de la RSE. Association Francophone pour le Savoir (ACFAS).
Research funding (last 10 years)
External research funding
Internal research funding
Student supervision (last 10 years)
Theses supervised completed
PhD dissertations
2021: Erica Pimentel, Making the Best of It: Three Essays on Overcoming Challenges in the Public Accounting Profession
2020: Zilu Shan, Three essays in Audit research
Theses committee membership
Teaching experience (last 5 years)
John Molson School of Business
Undergraduate
Graduate
External
Honours, awards, prizes, and distinctions (last 10 years)
Research
Work experience
John Molson School of Business
Since 2023: Associate Dean of Research & Impact
Since 2016: Lawrence S. Bloomberg Chair in Accountancy
Since 2016: Professor, Department of Accountancy
2019 - 2023: Director of the PhD in Administration
2012: Visiting Associate Professor
External
Academic
2006 - 2016: Associate ProfessorIndustry
1991 - 1996: Auditor ManagerEducation
Degrees
1999: Doctor of Philosophy© Concordia University