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Sophie Audousset-Coulier, Ph.D.

Associate Professor, Accountancy

Biography    Teaching    Research   

Sophie Audousset-Coulier, Ph.D.


Dr. Audousset-Coulier joined JMSB in 2007. Prior to her doctoral studies, Dr. Audousset-Coulier has worked as an auditor at KPMG.

Her research primarily focuses on the auditing stream of the accounting research field in various institutional contexts with a focus on audit regulation, audit quality, audit fees and auditors industry specialization.

She is also conducting research about gender diversity in corporate governance and in the accounting profession, about firm accounting practices, and about investing practices of pension funds.


    Ph.D.2008 (HEC Paris)

Areas of expertise

Auditing, Corporate Governance, Gender, Diversity, Accounting Profession, Financial Reporting, Practices, Responsible investing, Pension funds.


Undergraduate level:

ACCO 465 - Advanced Assurance Services
ACCO 420 - Financial Reporting III (consolidation and other specialized topics)

Ph.D. level:
ADMI 861B - Research in Auditing



Selected current/ongoing research projects

All Paths Lead to Rome: A Schatzkian Perspective on Companies’ IFRS Transition Practices (with Christine Namaan,  and MatthaeusTekathen) (R&R in Comptabilité – Contrôle – Audit.

The reproduction of gender norms through identities: The case of organizational leadership (with Claudine Mangen). Funding: All on Board? The Politics of Power in Women’s Transition to Corporate Leadership, SSHRC Insight Development Grant (2017-2021) $43,962.

Balanced joint audits: determinants and market consequences (with Géraldine Broye, and Lamya Kermiche)

Fossil-fuel divestments of university pension funds (with Darlene Himick)

The Underrepresentation of Minority Groups in Professional Accounting Associations (with Nora Baronian, Alexandra Panaccio, and Zeynep Arsel). Funding: JMSB CPA Research Centre (2017-2019) $5,000. 


Audousset-Coulier, S., Marmousez, S. and Pezet, A. (2017) Qualité de l’audit : avons-nous créé une chimère ? Revue Française de Gouvernance d’Entreprise. Vol 18, p.141-161.

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.

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