Curriculum Vitae. Mélanie Roussy, Ph.D. ; MBA ; CPA, CA Full Professor

Transcription

1 Curriculum Vitae Mélanie Roussy, Ph.D. ; MBA ; CPA, CA Full Professor School of Accountancy / École de comptabilité FSA ULaval (Faculté des sciences de l administration) Université Laval Pavillon Palasis Prince, bureau 2648 Québec, Canada G1K 7P4 Tél. : (418) poste 3829 Courriel : melanie.roussy@fsa.ulaval.ca

2 EDUCATION Phisolophical Doctor (Ph.D.) Major in internal audit and governance HEC Montréal 2011 Dissertation : Roles typologie and role conflict coping strategies of internal auditors in the context of Quebec s public administration (In French : Une typologie de rôles et de stratégies de gestion de rôles conflictuels: l auditeur interne dans un contexte d organisations gouvernementales québécoises) Master of business administration (MBA) Major in accounting expertise and management accounting Université Laval Bachelor s degree in business administration Major in accounting Université Laval PROFESSIONAL AFFILIATIONS Member of the Ordre des comptables professionnels agrées du Québec (CPA, CA since 2001) Member of the Institute of internal auditors (IIA) (since 2002) Member of the Canadian Academic Accounting Association (CAAA) (since 2004) ACADEMIC EMPLOYMENT HISTORY Université Laval Full professor ( ) Associate professor ( ) Assistant professor ( ) Lecturer ( ) HEC Montréal Lecturer ( ) 2

3 RESEARCH ACTIVITIES Research interests Governance : o Internal audit; o Audit committee; o Governance committee; o Coordination between governance mechanisms. Philosophical basis of audit. Whistleblowing process. Publications Research articles published in peer-reviewed journals Roussy M, and A. Perron (2018). New Perspectives in Internal Audit Research: A Structured Literature Review. Accounting Perspectives. Fourthcoming. Brivot, M., M. Roussy, and M. Mayer (2018). Conventions of audit quality: the perspectives of public and private company audit partners. Auditing: A Journal of Practice and Theory, 37 (2), Roussy, M. and M. Rodrigue (2018). Internal Audit: Is the Third Line of Defense Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee. Journal of Business Ethics. 151 (3), Roussy, M. and M. Brivot (2016). Internal audit quality: a polysemous notion? The contrasted viewpoints of external auditors, audit committee members, internal auditors and the Institute of Internal Auditors. Accounting, Auditing and Accountability Journal, 29 (5), Roussy, M. (2015).Welcome to the day to day of internal auditors: How do they cope with conflicts? Auditing: A Journal of Practice & Theory 34(2), Roussy, M. (2013). Internal auditors' roles: From watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24(7-8), Roussy, M. (2012). Comment apprécier la compétence d un auditeur interne? L opinion des membres du comité d audit. Télescope. 18 (3): Other publications Roussy, M. (2013). L auditeur interne : un allié stratégique avec lequel il faut compter. Capital Québec - Le magazine de la chambre de commerce et d industrie de Québec. 15 (4) : 37. Roussy, M. (2011). Une typologie de rôles et de stratégies de gestion de rôles conflictuels: l auditeur interne dans un contexte d organisations gouvernementales québécoises (Roles typologie and role conflict coping strategies of internal auditors in the context of Quebec s public administration) - Thèse de doctorat, HEC Montréal, Montréal. 3

4 Cases Analysis Ordre des comptables professionnel agréés du Québec Pulpe & Papier Plus inc. Mission intégrée en certification Part 4A and B about internal audit Working papers and research projects Roussy, M. and S. Héroux. (2017). Corporate governance requirements: Have they given rise of a Red tape era? Working paper, Université Laval et Université du Québec à Montréal. Roussy, M., O. Barbe and S. Raimbeault (2016). Internal audit: an organizational learning musher? Working paper. Université Laval and Burgundy Business School. Roussy, M. and M. Brivot. (2017). Ethical deliberation and internal audit quality in the Canadian public sector, Research project, Université Laval. Papers presented in academic conferences (since 2008) Roussy, M., O. Barbe and S. Raimbeault (2017). Internal audit: an organizational learning musher? Critical Perspectives on Accounting Conference (Québec, Canada) Brivot, M., M. Roussy and M. Mayer (2016). Conventions of audit quality: perception of audit partners. Alternative Accounts Conference (Ottawa, Canada). Roussy, M. (2014). Welcome to the day to day of internal auditors: How do they cope with conflicts? Critical Perspectives on Accounting Conference (Toronto, Canada). Roussy, M. (2014). La qualité de l audit interne. Conférence annuelle de l Association française de comptabilité (Lille, France). Roussy, M. (2013). The internal audit quality view by the internal auditors. Conférence annuelle de l Association canadienne des professeurs de comptabilité (ACPC) (Montréal, Canada). Roussy, M. (2013). The internal audit quality view by the internal auditors. 36th European Accounting Association (EAA) Annual Congress (Paris, France). Roussy, M. (2012). The internal audit quality view by the internal auditors. International conference on accounting, auditing and management in public sector reforms (Milan, Italia). Roussy, M. (2012). The internal audit quality view by the internal auditors. Annual Alternative Accounts conference (Québec, Canada). Roussy, M. (2011). Understanding the concept of audit: Aristotelian philosophy as a methodological tool. Critical Perspectives on Accounting Conference (Tampa, FL.). Roussy, M. (2011). The expectations of audit committee members concerning the roles of internal audit in Quebec government organizations: a field investigation. Critical Perspectives on Accounting Conference (Tampa, FL.). Roussy, M. (2010). The expectations of audit committee members concerning the roles of internal audit in Quebec government organizations: a field investigation. International conference on accounting, auditing and management in public sector reforms (junior faculty consortium) (Copenhagen, Denmark). Roussy, M. (2010). The roles of internal auditors and their coping strategies with role conflicts in Quebec government organizations: a field study. International conference on accounting, 4

5 auditing and management in public sector reforms (junior faculty consortium) (Copenhagen, Denmark). Roussy, M. (2010). What is audit? Aristotelian philosophy as a methodological tool. Working paper. Annual Alternative Accounts conference (Toronto, Canada). Roussy, M. (2009). The roles of internal auditors and their coping strategies with role conflicts in Quebec government organizations: a field study. European Auditing Research Network conference (junior faculty consortium) (Valencia, Spain). Roussy, M. (2008). The roles of internal auditors and their coping strategies with role conflicts in Quebec government organizations: a field study. Interdisciplinary Perspectives on accounting Conference (junior faculty consortium) (Innsbruck, Austria). Research grants (five last years) CAAA/ACPC Research team (*principal researcher) Sylvie Héroux* Mélanie Roussy Project title Year Amount (Cdn $) Roussy, M. et S. Héroux (2016) Corporate Governance Requirements : Have they given rise to a Red tape era? Fondation des CPA du Québec Mélanie Roussy Sylvie Héroux* Roussy, M. et S. Héroux (2015) Corporate Governance Requirements : Have they given rise to a Red tape era? Chaire de recherche en gouvernance de sociétés École de comptabilité, FSA ULaval Tiphaine Compernolle* Mélanie Roussy Mélanie Roussy* Michelle Rodrigue Compernolle. T. et M. Roussy (2014) L organisation du conseil d administration en sous-comités Roussy, M. et M. Rodrigue (2013) Internal Audit: Is the Third Line of Defense Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in their Annual Accountability to the Audit Committee

6 Reviewing activities for academic journals Editorial board member of : Auditing: A Journal of Practice and Theory (since 2015) Ad hoc reviewer for : Auditing : A Journal of Practice and Theory Accounting, Auditing and Accountability Journal Comptabilité Contrôle audit Contemporary Accounting Research Critical Perspectives on Accounting Journal of Business Ethics Managerial Auditing Journal International Journal of Auditing Involvement in the organization of research conferences and seminars Critical Perspectives on Accounting Conference (2017) (Québec, Canada). Co-chair of the scientific committee. Conférence internationale de gouvernance (2015). (Québec, Canada). Co-chair of the scientific committee. Alternative Accounts Conference (2015) (Ottawa, Canada). Scientific committee member. Critical Perspectives on Accounting Conference (2014) (Toronto, Canada). Scientific committee member. Alternative Accounts Conference (2012) (Québec, Canada). Organizing committee member. Fourth Alternative Perspectives in Accounting Research Conference (2009). (Québec, Canada). Organizing committee member. Third Alternative Perspectives in Accounting Research Conference (2008). (Québec, Canada). Organizing committee member. Second Alternative Perspectives in Accounting Research Conference (2007). (Québec, Canada). Organizing committee member. TEACHING ACTIVITIES Collège des administrateurs de société Professional training of board members about internal audit and its relation with the audit committee (since 2015) 6

7 École de comptabilité - FSA ULaval Academic leadership Academic leader of the Internal audit, control and risk management post graduated training (since 2012) Co-chair of the Audit teaching coordination committee of the School of accountancy (since 2015) Recent teaching activities Governance, Risk Management and Control (under-gratuated) Research seminar in accounting sociological perspective (Ph.D.); Internal audit research seminar (Ph.D); Internal audit (Master); Accounting seminar and critical thinking (under-graduated) Involvement with Gratuated Students Name Program Title of research project (in French) 3e degre Jérôme Ph.D. The whistleblowing process Bouchard after the alert (Les processus d alerte éthique après l alerte) Role Date Supervisor September 2014 to Samia Jolin- Dahel Ph.D. The teaching of moral and critical thinking and its impact on the judgment and decision making of professional accountants (L enseignement de l expertise comptable et son impact sur le jugement et la prise de décision des professionnels en exercice) Supervisor September 2016 to Vincent Bal Gagnon Ph.D. The internal audit in a Governance context (L audit interne en contexte de gouvernance) Supervisor January 2017 to Cynthia Courtois Ph.D. The Normalization of Deviance: A Case Study on the Process Underlying the Adoption of Deviant Behavior Assesor of the Ph.D. examinations

8 2 e cycle Agathe Oeugatogo MBA The internal audit in Burkina- Faso (L audit interne au Burkina-Faso) Marc-André MBA Perception of internal audit Gauvin quality by organizational stakeholders (Perception de la qualité de l audit interne par les parties prenantes de l organisation) Kais Yousfi MBA Internal audit function independence : the complexity of the hierarchical relationships (Indépendance de la fonction d'audit interne: Le double rattachement hiérarchique comme solution. Évaluation et analyse critique.) Laurent Lebrun- Verge MBA Audit view by Aristotle s philosophy (Audit et philosophie aristotélicienne : essai) Supervisor Supervisor Supervisor Supervisor Administrative services Academic leader of the Internal audit, control and risk management program (since 2012); Co-chair of the Audit teaching coordination committee of the School of accountancy (since 2015) Member of the Bachelor and Master degree programs in accounting s re-evaluation committee ( and ); Business administration Faculty of Université Laval s board member (since 2015); Academic Awards and scholarships Research KPMG scholarship (2009) The IIA Montreal scholarship (2009, 2008 and 2007). The CPA Quebec scholarship (2007). Foundation Simone et Marcel Bélanger scholarship ( ). Teaching Université Laval Business administration Faculty s «Distinctions Socrate» for the excellence of my teaching ( ; , et ). 8

9 Community Services IIA Quebec Chapter s Board member ( and ). CPA of Quebec City s board member ( and ). Professional practice experience as CPA, CA Ministère de l Éducation du Québec Internal auditor Ernst & Young External auditor (senior) Deloitte & Touche Junior auditor