Cynthia
Courtois
Ph. D., CPA auditrice, CFE
Associate Professor
School of Accounting
FSA ULaval
Pavillon Palasis-Prince
Local 2632
Fields of Interest and Research
- Accounting
Audit, Éthique en comptabilité, Management des organisations - Private policing and security services
Gestion de la fraude organisationnelle - Causes and prevention of crime
Fraude
Education
- Philosophiae Doctor, Accounting (Ph. D.), Laval University
- Master of Business Administration, Accounting (MBA), Université du Québec à Trois-Rivières
- Bachelor of Business Administration, Accounting (B.B.A.), Université du Québec à Trois-Rivières
Publications
Articles
- Courtois, C., Picard, C.-F., & Gendron, Y. (2025). Spotlight on identity construction among professionals transitioning to an emerging occupation. Journal of Professions and Organization, 12(1), joae016. DOI : 10.1093/jpo/joae016
- Picard, C.-F., Courtois, C., Durocher, S., & Malo, A. (2025). Secret professional deviance: the case of the independence rule. Accounting, Auditing & Accountability Journal, 38(2), 617-642. DOI : 10.1108/AAAJ-10-2022-6091
- Picard, C.-F., & Courtois, C. (2023). Experiential simulations of ethical dilemmas in accounting: Overcoming challenges to stimulate ethical thinking. Journal of Business Ethics Education, 20, 163-194. DOI : 10.5840/jbee20232010
- Malo, A., & Courtois, C. (2022). The Theater's Backstage: When Numbers Serve the Show—A Case Study on Livent (Part 2). Accounting Perspectives, 21(3), 475-487. DOI : 10.1111/1911-3838.12313
- Malo, A., & Courtois, C. (2022). The Theater's Backstage: When Numbers Serve the Show—A Case Study on Livent (Part 1). Accounting Perspectives, 21(3), 455-473. DOI : 10.1111/1911-3838.12312
- Courtois, C., Plante, M., & Lajoie, P.-L. (2020). Performance in neo-liberal doctorates: the making of academics. Qualitative Research in Accounting and Management, 17(3), 465-494. DOI : 10.1108/QRAM-11-2019-0127
- Courtois, C., & Gendron, Y. (2020). Research: Why Corporate Fraud Reports are Down. Harvard Business Review. https://hbr.org/2020/07/research-why-corporate-fraud-reports-are-down
- Courtois, C., & Gendron, Y. (2020). The show must go on! Legitimization processes surrounding certified fraud examiners' claim to expertise. European Accounting Review, 29(3), 437-465. DOI : 10.1080/09638180.2019.1643753
- Courtois, C., & Gendron, Y. (2017). The "Normalization" of Deviance: A Case Study on the Process Underlying the Adoption of Deviant Behavior. Auditing: A Journal of Practice & Theory, 36(3), 15-43. DOI : 10.2308/ajpt-51665
Chapters in Collective Works
- Courtois, C. (2023). Under the umbrella of moral disengagement: The role of antifraud experts in internal fraud management. Research handbook on accounting and ethics (pp. 204-219). Edward Elgar Publishing. doi : 10.4337/9781800881020.00023.
Communications in a Conference with Proceedings
- Courtois, C. (2021). Spotlight on the backstage of anti-fraud experts: What is going on?. European Accounting Conference. Online.
- Courtois, C. (2021). Spotlight on the backstage of anti-fraud experts: What is going on?. 2nd EIASM Workshop on fraud and accounting scandals. Online.
- Courtois, C. (2020). The theatre's backstage: When numbers serve the show - A case study on Livent (Part 1 and Part 2). CAAA Conference (en ligne), Canada.
- Baud, C., Brivot, M., & Courtois, C. (2018). It's not critical! Drawing the boundaries of critical research in accounting: An alaysis of reject dicisions in Critical Perspectives on Accounting. SASE Conference, Kyoto, Japan.
Communications in a Conference Without Proceedings
- Picard, C.-F., & Courtois, C. (2022). Experiential simulation of ethical dilemmas: Bringing emotions in ethics education. Canadian Academic Accounting Association Annual Conference, Canada.
- Courtois, C. (2020). It's not critical! Drawing the boundaries of critical research in accounting: An analysis of reject decisions in Critical Perspectives on Accounting from 2010 to 2017. 1re Conférence francophone sur la recherche en comptabilité critique & interprétative (papier accepté - conférence annulée pour COVID), Toulouse, France.
- Courtois, C. (2020). Spotlight on the backstage of anti-fraud experts: What is going on?. Journée de la recherche - École de comptabilité, Québec, Canada.
- Courtois, C., Plante, M., & Lajoie, P.-L. (2019). A process of performance management: The case of academics in the making. Alternative Accounts Canada, Kingston, Canada.
- Gendron, Y., & Courtois, C. (2019). The show must go on! Legitimization processes surrounding Certified Fraud Examiners' claim to expertise. 2019 EIASM workshop on preventing accouting scandals : Practices and practitioners. International University of Monaco, Monaco, Monaco.
- Courtois, C. (2018). Entrevue avec la récipiendaire du prix CPA émergence - Mauricie. Cocktail de la rentrée CPA Mauricie-Centre-du-Québec, Trois-Rivières, Canada.
- Gendron, Y., & Courtois, C. (2018). The show must go on! Legitimization processes surrounding Certified Fraud Examiners' claim to expertise. Interdisciplinary Perspectives on Accounting Conference, Édimbourg, United Kingdom.
- Lajoie, P.-L., & Courtois, C. (2017). Doctoral programs of business schools: impacts on the reflexivity of doctoral students. Midi-recherche UQTR, Trois-Rivières, Canada.
- Courtois, C. (2017). The show must go on! Legitimization of fraud-fighters' professional expertise - the case of the ACFE. Midi-recherche UQTR, Trois-Rivières, Canada.
- Courtois, C. (2017). The show must go on! Legitimization of fraud-fighters' professional expertise - the case of the ACFE. Emerging scholar colloquium of the Critical Perspectives on Accounting Conference, Québec, Canada.
- Gendron, Y., & Courtois, C. (2016). The "normalization" of deviance: A case study on the process underlying the adoption of deviant behavior. Présentation en plénière au 2ième Congresso de Contabilidade e Governança, Universidade de Brasilia, Brasilia, Brazil.
- Courtois, C. (2016). Les avantages du bricolage théorique dans le processus de fabrication de sens des données. 84e Congrès de l'ACFAS, Montréal, Canada.
- Courtois, C. (2016). The « normalization » of deviance: A case study on the process underlying the adoption of deviant behavior. Alternative Accounts Conference, Ottawa, Canada.
- Courtois, C., & Gendron, Y. (2016). The « normalization » of deviance : A case study on the process underlying the adoption of deviant behavior. Présentation dans le cadre du MBA en management, Longeuil, Canada.
- Courtois, C. (2016). The « normalization » of deviance: A case study on the process underlying the adoption of deviant behavior. Journée des doctorants - Université Laval, Québec, Canada.
- Courtois, C. (2015). The « normalization » of deviance: A case study on the process underlying the adoption of deviant behavior. Midi-recherche UQTR, Trois-Rivières, Canada.
- Courtois, C. (2015). When Deviancy Becomes a Standard: The Limits of Internal and Social Control in the Fight Against Collusion and Corruption. Doctoral Day of the Alternative Accounts Conference, Ottawa, Canada.
Working Papers
- Courtois, C., Plante, M., & Lajoie, P.-L. (2020). Managing pressures to perform: The case of academics in the marking.