I am

Stéphanie THIERY

Finance, Audit, Accounting and Control
Permanent

Presentation

Biography

Stéphanie Thiéry, Professor, holds a PhD (Doctorat) in Management Science from Paris Dauphine University, and a French Eligibility for supervising research (Habilitation à Diriger des Recherches) from University of Burgundy. She graduated from Ecole Normale Superieure de Paris-Saclay and is Associate Professor at Paris Dauphine University.
She is the head of the International Audit & Compliance specialization at ICN BS. Her teaching and research interests are focused on Audit, Governance, Internal control and Frauds, Management Control, International Financial Reporting standards and Cybersecurity.

Degrees and Training

Year Title Institution Country
2013 Eligibility to Supervise Doctoral Research (HDR), Business Administration, Accounting Université de Bourgogne France
1994 Elève de l'Ecole Normale Supérieure de Saclay (Cachan) département D2, Economics and Management Ecole Normale Supérieure France

Courses Taught

Year Title Country Institution
2022 Préparation IRE France ICN Business School
2021 Audit, governance, and internal control France ICN Business School
2021 Advanced Law and Management Accounting France ICN Business School
2021 Advanced IFRS for Auditors France ICN Business School
2021 External & Internal Auditing (advanced) France ICN Business School
2021 Audit, Frauds and Cyber Threats France ICN Business School
2021 Strategic Challenge France ICN Business School
2021 Défi stratégique d'entreprise France ICN Business School
2021 External and Internal Auditing (basics) France ICN Business School
2020 Advanced IFRS Standards France ICN Business School
2020 Group accounts in an international setting France ICN Business School
2020 External & Internal Auditing (advanced) France ICN Business School
2020 Audit, Frauds and Cyber Threats France ICN Business School
2019 Audit, Frauds and Cyber Threats France ICN Business School
2019 Audit, governance, and internal control France ICN Business School
2018 Introduction, regulations, context France ICN Business School
2017 PhD Seminars France ICN Business School
2017 Audit et Contrôle France ICN Business School
2016 Strategic Management Control Luxembourg European Court of Auditors
2015 International Auditing Standards (ISA) France ICN Business School
2015 Audit & Fraud Detection France ICN Business School
2014 Advenced IFRS Standards France ICN Business School
2014 Auditing : International Standards France ICN Business School
2014 Frauds & Auditing France ICN Business School
2014 Principles of Group Accounts France ICN Business School
2014 Public Accounting & Internal Auditing France ICN Business School
2013 Comptabilité de gestion France ICN Business School
2012 Management Accounting Formacadres France ICN Business School
2012 Normes IFRS approfondies France ICN Business School
2012 Audit & fraudes / Fondamentaux France ICN Business School
2012 Régulation & déontologie du système financier France ICN Business School
2012 Compta de gestion & calcul de prix de revient France ICN Business School
2012 Normes d'audit France ICN Business School
2012 Audit & gouvernance France ICN Business School
2012 Audit légal & interne / Audit légal : contrôle des comptes France ICN Business School
2011 Route Audit France ICN Business School
2000 Cours d'audit, Master contrôle France Université Paris 9 Dauphine
2000 Préparation des agrégatifs en comptabilité de gestion France Ecole Normale Supérieure
1997 Cours de contrôle de gestion Licence et Master France Université Paris 9 Dauphine

Research Interests

  • International Financial Reporting
  • Internal Control and Frauds
  • Management control
  • Auditing
  • Audit
  • Cybersecurity

Publications

Year Type Reference
2024 Journal article BENETTI, C., S. THIERY, “IFRS First adoption: The One-Size-Fits-All approach”, International Journal of Managerial and Financial Accounting, July 2024, vol. 16, no. 3, pp. 282-311
2024 Faculty research seminar THIERY, S., S. LHUILLERY, C. BENETTI, “Ethical practices of earnings management: are differences related to gender or occupation?” Laboratoire du LITEM Groupe de recherche en comptabilité contrôle et finance d’entreprise Université d’Evry Paris Saclay. 2024
2023 Journal article THIERY, S., S. LHUILLERY, M. TELLECHEA, “How can governance, human capital, and communication practices enhance internal audit quality?”, Journal of International Accounting, Auditing and Taxation, September 2023, vol. 52
2023 Journal article LHUILLERY, S., M. TELLECHEA, S. THIERY, “Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources”, Technovation, May 2023, vol. 123
2023 Communications in an Academical or Professional conference THIERY, S., S. LHUILLERY, C. BENETTI, “Ethical practices of earnings management: are differences related to gender or occupation?” in Academy of Sustainable Finance, Accounting, Accountability and Governance (ASFAAG), 2023, Valencia, Spain
2023 Communications in an Academical or Professional conference THIERY, S., S. LHUILLERY, C. BENETTI, “Ethical Perceptions of Earnings Management: Are Differences Related to Gender or Occupation?” in 12th Portuguese Finance Network, Universidade da Madeira, 2023, Madeira, Portugal Coauthorspresented
2022 Communications in an Academical or Professional conference THIERY, S., S. LHUILLERY, C. BENETTI, “Females’ positions and the perceptions of earnings management” in XXII Encontro Brasileiro de Finanças, 2022, Vitoria Coauthorspresented
2022 Faculty research seminar THIERY, S., S. LHUILLERY, C. BENETTI, “Gender, Positions and Earnings Management” UNISINOS. 2022, Porto Alegre, Brasil (online)
2022 Faculty research seminar THIERY, S., S. LHUILLERY, C. BENETTI, “Gender, Positions and Earnings Management” The World We Want (WWW), NEOMA BS. 2022, Paris, France
2022 Faculty research seminar THIERY, S., S. LHUILLERY, C. BENETTI, “Females’ Positions and the perceptions of Earnings Management” Research Seminar Finance Audit Accounting, NEOMA. 2022, Reims
2020 Journal article CHTIOUI, T., S.THIERY DUBUISSON, “Towards a communication-based typology of management control modes: showing the relevance of communicative action for entrepreneurial settings”, International Journal of Entrepreneurship and Small Business, January 2020, vol. 39, no. 1-2, pp. 163-191
2020 Proceedings from scientific conference THIERY, S., D. FASS, “Cybersecurity risks and situation awareness: Audit committees’ appraisal” in AHFE CONFERENCE PROCEEDINGS, Springer, 2020
2020 Communications in an Academical or Professional conference THIERY, S., D. FASS, “Cybersecurity risks and situational awareness: Which skills and human factors are relevant at board level analysis?” in 11th International Conference on Applied Human Factors and Ergonomics (AHFE 2020), 2020, San Diego
2019 Faculty research seminar THIERY , S., S.LHUILLERY, M.TELLECHEA, “How can Governance, Human Capital and Communication Practices Foster Internal Audit Quality?” Séminaire Recherche Neoma BS. 2019, Reims, France
2018 Journal article CHTIOUI, T., & THIERY DUBUISSON, S. (2018). L’effet « Janus » du contrôle interne ou l’interaction de ses aspects formels et informels. La Revue des Sciences de Gestion, 1/2(289-290), 91-98. https://www.cairn.info/revue-des-sciences-de-gestion-2018-1-page-91.htm
2018 Communications in an Academical or Professional conference THIERY DUBUISSON, S., D. FASS, “Penser la cyber-économie à l’interface des facteurs techniques, humains et organisationnels” in Journée du droit pénal économique, 2018, Neuchatel, Switzerland
2018 Communications in an Academical or Professional conference BENETTI, C., S.THIERY DUBUISSON, “Does one size fit all? Stakeholders’perceptions of IFRS adoption across Europe and Brazil” Green Cities Conference. 2018, Nancy, France
2017 Communications in an Academical or Professional conference THIERY DUBUISSON, S., T.CHTIOUI, “MANAGEMENT CONTROL AND COMMUNICATIVE ACTION: TOWARDS A COMMUNICATION-BASED TYPOLOGY OF MANAGEMENT CONTROL MODES” Congrès IFC, mars. 2017, Paris, France
2016 Communications in an Academical or Professional conference CHTIOUI, T., & THIERY DUBUISSON, S. (2016, July). MANAGEMENT CONTROL AND COMMUNICATIVE ACTION: TOWARDS A COMMUNICATION-BASED TYPOLOGY OF MANAGEMENT CONTROL MODES. [Communications in an Academical or Professional conference]. Augsburg 7-9th July 2016, linked with Journal of International Accounting Research and Accounting, Organizations and Society
2015 Research booklet BENETTI, C., & THIERY DUBUISSON, S. (2015). ONE SIZE FITS ALL? STAKEHOLDERS’ PERCEPTIONS OF IFRS ADOPTION ACROSS EUROPE AND BRAZIL. (Working Paper)
2013 Communications in an Academical or Professional conference THIERY-DUBUISSON, S., & CHTIOUI, T. (2013, April). L’effet Janus du contrôle interne ou l’interaction de ses aspects formels et informels. [Communications in an Academical or Professional conference]. Colloque ISERAM-IESEG, le Désordre, Une vertu créatrice ?, Paris, France
2013 Communications in an Academical or Professional conference THIERY DUBUISSON, S. (2013, December). « Le Triangle de la fraude », Déjeuner-débat de la Direction de l’audit et des risques du groupe Engie. [Communications in an Academical or Professional conference]. Déjeuner-débat de la Direction de l’audit et des risques du groupe Engie
2013 Instructional software HUCK, N., KOEHL, J., SAMOLIOTOVA, A., & THIERY-DUBUISSON, S. (2013). Plateforme de formation pour la certification par l’AMF d’un examen relatif aux connaissances des acteurs de marché. ELUCIDAT, Paris, France.
2012 Journal article THIERY-DUBUISSON, S. (2012, January). Internal Control Processes the Right Balance» (propos traduits par N. Laporte). Le Nouvel Economiste(2), 47-48
2011 Journal article CHTIOUI, T., & THIERY-DUBUISSON, S. (2011). Hard and Soft Controls: Mind the Gap! International Journal of Business, 3(16), 289-302
2011 Journal article THIERY-DUBUISSON, S., & CHTIOUI, T. (2011, October). L’affaire UBS et autres scandales financiers : problème de fraude ou illusion du contrôle ? Le Journal du Net
2011 Book Chapter THIERY-DUBUISSON, S. (2011). Les spécificités de la qualité de l’audit interne au sein des grands groupes. In B. Pigé (Ed.), La qualité de l’audit (p. 125-134). DeBœck.
2010 Book BOUQUIN, H., S.THIERY DUBUISSON, Comptabilité de gestion, Exercices et études de cas, Edition Economica, Paris, 2010
2009 Book THIERY DUBUISSON, S., L’AUDIT, 2ème édition, Ouvrage, Paris, éditions la Découverte, France, 2009
2009 Book Chapter THIERY DUBUISSON, S., “Comités d’audit”, Encyclopédie de Comptabilité Contrôle Audit Ed., Edition Economica, 2009
2009 Communications in an Academical or Professional conference THIERY DUBUISSON, S., “Collaboration auditeurs/comité d’audit et assurance du contrôle interne” Neoma BS Rouen. 2009
2009 Communications in an Academical or Professional conference THIERY DUBUISSON, S., “Articuler efficacement toutes les hiérarchies de contrôle : renforcer la mission d’assurance du contrôle interne et favoriser la collaboration avec l’audit” Marcus Evans Conference “Audit Interne et Optimisation des processus : contribuer à une bonne gouvernance et renforcer le contrôle interne”. 2009
2009 Interview, debate, Broadcast THIERY DUBUISSON, S. – “Certifier ou conseiller, faut-il choisir, une fois pour toute ?», Avis croisés dans « Dits et non-dits, certifier et/ou conseiller : la sortie de l’ambiguïté ne dispensera pas les professionnels de l’audit d’une redéfinition de leurs rôles respectifs” – 2009, Le Nouvel Economiste
2005 Book Chapter THIERY DUBUISSON, S., “Stanley Baiman ou l’approche contractualiste du contrôle” in Les grands auteurs en contrôle de gestion., Henri Bouquin Ed., EMS, pp. 391-412, 2005
2003 Journal article THIERY DUBUISSON, S., “Approche par les risques: les auditeurs peuvent-ils innover?”, Comptabilité Contrôle Audit, May 2003, vol. N°special, pp. 249-268
2002 Journal article THIERY DUBUISSON, S., “Exigences actionnaires et réseaux d’administrateurs: à quoi répond la mise en place des comités d’audit en France?”, Comptabilité Contrôle Audit, 2002, vol. 8, no. 1, pp. 129-150