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Sophie Audousset-Coulier, Ph.D.

Associate Professor, Accountancy
Chair, Accountancy

Biography    Teaching    Research   

Sophie Audousset-Coulier, Ph.D.
Office: S-MB 14225 
John Molson Building,
1450 Guy
Phone: (514) 848-2424 ext. 2021


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 diversity in the accounting profession.


    Ph.D.2008 (HEC Paris)

Areas of expertise

Auditing, Corporate Governance, Gender, Diversity, Accounting Profession, Financial Reporting, Pensions.


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 on Board? The Politics of Power in Women’s Transition to Corporate Leadership” (with Claudine Mangen). Funding: SSHRC Insight Development Grant (2017-2019) $43,962.

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

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


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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