Carl
Brousseau
Ph. D.
Associate professor
School of Accounting
FSA ULaval
Pavillon Palasis-Prince
Local 2535
Fields of Interest and Research
- Accounting
- Stock markets
- Organizational behaviour
Education
- Doctorate in accounting (Ph. D.), Carnegie Mellon University
- Master of Business Administration (MBA), Laval University
- Bachelor of Business Administration, accounting (B.B.A.), Laval University
Publications
Articles
- Colas, B., & Brousseau, C. (2025). Industry classification misfits: identification, consequences and guidance. Review of Accounting Studies, 30(4), 3295-3343. DOI : 10.1007/s11142-025-09886-4
- Brousseau, C., & Poretti, C. (2025). Accruals and long-term nonfinancial assets and liabilities. European Accounting Review, 34(4), 1555-1586. DOI : 10.1080/09638180.2024.2404218
- Bédard, J., Brousseau, C., & Sirois, L.-P. (2024). Engagement partner identification format and audit quality. International Journal of Auditing, 28(1), 97-124. DOI : 10.1111/ijau.12315
- Poretti, C., Jérôme, T., & Brousseau, C. (2023). Family identification and earnings management in listed firms. Accounting in Europe, 20(3), 339-369. DOI : 10.1080/17449480.2023.2231964
- Bédard, J., Brousseau, C., & Vanstraelen, A. (2019). Investor Reaction to Auditors' Going Concern Emphasis of Matter: Evidence from a Natural Experiment. Auditing: A Journal of Practice & Theory, 38(2), 27-55. DOI : 10.2308/ajpt-52155
- Henri, J.-F., Journeault, M., & Brousseau, C. (2017). Eco-control change and environmental performance: a longitudinal perspective. Journal of Accounting & Organizational Change, 13(2), 188-215. DOI : 10.1108/JAOC-04-2016-0023
- Brousseau, C. (2015). The Pricing of Liquidity Risk and Accounting Quality in Canada. Accounting and Finance Research, 4(4), 127-139. http://www.sciedu.ca/journal/index.php/afr/article/view/8066
- Brousseau, C., Gendron, M., Bélanger, P., & Coupland, J. (2014). Does Fair Value Accounting Contribute to Market Price Volatility? An Experimental Approach. Accounting and Finance, 54(4), 1033-1061. DOI : 10.1111/acfi.12030
Books
- Bistodeau, A., Brousseau, C., Caron, A.-L., Dermarkar, S., Gosselin, J., Lavigne, B., Martel, M., Michaud, P., & Plouffe, V. (2023). Comptabilité intermédiaire, Refonte 2023- Recueil théorique. Chenelière Education https://www.cheneliere.ca/fr/comptabilite-intermediaire-refonte-2023-recueil-theorique.html.
Communications in a Conference with Proceedings
- Brousseau, C. (2026). À venir. European Accounting Association.
Communications in a Conference Without Proceedings
- Brousseau, C. (2024). The effect of accounting and auditing standards on going concern disclosures. 34th Audit & Assurance Conference du British Accounting & Finance Association (BAFA), Dublin, Ireland.
- Brousseau, C. (2022). The effect of accounting and auditing standards on going concern disclosures. Conférencier au PCAOB Conference on Auditing and Capital Markets, en mode virtuel, En ligne, United States of America.
- Brousseau, C. (2021). Industry classification misfits. Congrès annuel de l'EAA (European Accounting Association), En ligne.
- Brousseau, C. (2018). The effect of accounting and auditing standards on going concern disclosures. European Accounting Association (EAA) annual congress, Milan, Italy.
- Brousseau, C., & Bédard, J. (2016). Management Going Concern Disclosures: Comparative Impact of an Audit Report Standard and an Accounting Standard. 31st Annual Conference of the Canadian Academic Accounting Association, St. John's, Canada.
- Brousseau, C., & Bédard, J. (2016). Management Going Concern Disclosures: Comparative Impact of an Audit Report Standard and an Accounting Standard. 39th European Accounting Association Annual Congress 2016, Maastricht, Netherlands (The).
- Brousseau, C., & Bédard, J. (2015). The Informative Value of Auditors' Going-Concern Emphasis of Matter: Evidence From a Quasi-Natural Experiment. The 21st Annual International Symposium on Audit Research (ISAR 2015), Boston, United States of America.
- Brousseau, C., & Bédard, J. (2015). The Informative Value of Auditors' Going-Concern Emphasis of Matter: Evidence From a Quasi-Natural Experiment. Spring 2015 Conference of the Multinational Finance Society, Larnaca, Cyprus.
- Brousseau, C., & Bédard, J. (2015). The Informative Value of Auditors' Going-Concern Emphasis of Matter: Evidence From a Quasi-Natural Experiment. Chinese University of Hong Kong, Hong Kong, China (PRC).
- Brousseau, C., & Bédard, J. (2014). The Effects of an Emphasis of Matter Paragraph in the Auditor Report on Management Reporting Behavior and Informative Value: The Case of Going-Concern Risk Disclosures. 37th Annual Congress of the European Accounting Association, Tallinn, Estonia.
- Brousseau, C., & Bédard, J. (2014). The Effects of an Emphasis of Matter Paragraph in the Auditor Report: The Case of Going-Concern Disclosures. 2014 International Accounting Section Midyear Meeting - American Accounting Association, San Antonio.
- Bédard, J., & Brousseau, C. (2014). The Effects of an Emphasis of Matter in the Auditor Report on Management Reporting Behavior and Informative Value: The Case of Going-Concern Disclosures. American Accounting Association 2014 Auditing Section Midyear Meeting, San Antonio, United States of America.
- Bédard, J., & Brousseau, C. (2013). The Effects of an Emphasis of Matter Paragraph on Auditor Reporting Behavior and Informative Value: The Case of Going-Concern Disclosures. The Seventh European Auditing Research Network (EARNet) Symposium, Trier, Germany.
- Brousseau, C. (2013). How Is Accruals Quality Priced by the Stock Market?. 2013 Financial Accouting and Reporting Section Midyear Meeting - American Accouting Association, San Diego, United States of America.
- Brousseau, C. (2012). How is Accruals Quality Priced by the Stock Market?. 35th Annual Congress of the European Accounting Association (EAA 2012), Ljubljana, Slovenia.
Thesis and Dissertation
- Brousseau, C. (2010). Essays on Financial Reporting Quality [ Carnegie-Mellon University, Pittsburgh, United States of America].