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Marion Brivot

Marion
Brivot

Ph. D., CPA

Full Professor

School of Accounting
FSA ULaval
Pavillon Palasis-Prince
Local 2646

Fields of Interest and Research

  • Accounting
  • Business ethics
  • Applied ethics, n.e.c.

Education

  • Master's degree in Philosophy (M.A.), Laval University
  • Doctorate in Business Administration, Information, Accounting, Control, Audit (ICCA) (Ph. D.), HEC Paris
  • Master recherche (D.E.A.), Pantheon-Sorbonne University
  • Master of Business Administration (MBA), Duquesne University
  • Bachelor of Business Administration (B.B.A.), Institut commercial de Nancy (ICN)

Publications

Articles

  • Ben Khaled, W., Brivot, M., Hazgui, M., & Laguecir, A. (2026). Éthique et chiffres dans le champ de la comptabilité, du contrôle et de l’audit. Comptabilité contrôle audit/Accounting Auditing Control, 31(4), 7-24. DOI : 10.3917/cca.pa.0001
  • Brivot, M., & Smaili, N. (2026). L’alerte éthique au service de l’intérêt public : enjeux juridiques, éthiques et institutionnels. Éthique Publique, 27(1-2). DOI : 10.4000/1597j
  • Kohler, H., Brivot, M., & Le Manh, A. (2025). Navigating global-local epistemic tensions: how a Big Four shapes its IASB comment letters. Accounting, Auditing & Accountability Journal, 1-25. DOI : 10.1108/AAAJ-02-2024-6896
  • Brivot, M., Paquette, S., & Huxley, Z. (2025). Navigating the spectrum of aggressiveness: Social dynamics and anxieties in tax planning. Accounting, Organizations and Society, 114, 101589. DOI : 10.1016/j.aos.2025.101589
  • Huxley, Z., & Brivot, M. (2025). On professional destabilization and accounting self-regulation. The British Accounting Review, 57(3), 101358. DOI : 10.1016/j.bar.2024.101358
  • Brivot, M., & Smaili, N. (2025). L’alerte éthique au service de l’intérêt public : enjeux juridiques, éthiques et institutionnels. Éthique Publique, 27(1-2). DOI : 10.4000/1597j
  • Huxley, Z., & Brivot, M. (2024). Book review of "Discounting the future: The ascendancy of a political technology" by Liliana Doganova (2024). Economic Sociology Perspectives and Conversations, 26(1), 33-35. https://econsoc.mpifg.de/49703/econ_soc_26-1.pdf
  • Brivot, M., Roussy, M., & Gendron, Y. (2024). The riskification of internal auditors’ ethical deliberation: An emerging third logic between norms and values?. Journal of Business Ethics, 19(3), 691-712. DOI : 10.1007/s10551-023-05575-x
  • Shin, H., Cho, C. H., Brivot, M., & Gond, J. -. (2022). The moral relationality of professionalism discourses: The case of corporate social responsibility practitioners in South Korea. Business and Society, 61(4), 886-923. DOI : 10.1177/00076503211018666
  • Baud, C., Brivot, M., & Himick, D. (2021). Accounting ethics and the fragmentation of value. Journal of Business Ethics, 168(2), 373-387. DOI : 10.1007/s10551-019-04186-9
  • Brivot, M. (2021). Quand le corps a ses raisons que la raison ignore : une approche somatique du pouvoir motivationnel des émotions. Phares, 21. https://revuephares.com/wp-content/uploads/2021/04/Quand-le-corps-a-ses-raisons-que-la-raison-ignore-une-approche-somatique-du-pouvoir-motivationnel-des-emotions.pdf
  • Hazgui, M., & Brivot, M. (2020). Debating ethics or risks? An exploratory study of audit partners' peer consultations about ethics. Journal of Business Ethics. DOI : 10.1007/s10551-020-04576-4
  • Brivot, M., Roussy, M., & Mayer, M. (2018). Conventions of Audit Quality: The Perspective of Public and Private Company Audit Partners. Auditing: A Journal of Practice & Theory, 37(2), 51-71. DOI : 10.2308/ajpt-51772
  • Himick, D., & Brivot, M. (2018). Carriers of Ideas in Accounting Standard-Setting and Financialization: The Role of Epistemic Communities. Accounting, Organizations and Society, 66, 29-44. DOI : 10.1016/j.aos.2017.12.003
  • Brivot, M., Gendron, Y., & Guénin, H. (2017). Reinventing Organizational Control: Meaning Contest Surrounding Reputational Risk Controllability in the Social Media Arena. Accounting, Auditing & Accountability Journal, 30(4), 795-820. DOI : 10.1108/AAAJ-06-2015-2111
  • Brivot, M., Himick, D., & Martinez, D. (2017). Constructing, Contesting, and Overloading : A Study of Risk Management Framing. European Accounting Review, 26(4), 703-728. DOI : 10.1080/09638180.2016.1180254
  • Gendron, Y., Brivot, M., & Guénin, H. (2016). The Construction of Risk Management Credibility Within Corporate Boardrooms. European Accounting Review, 25(3), 549-578. DOI : 10.1080/09638180.2015.1064008
  • Roussy, M., & Brivot, M. (2016). Internal audit quality: A polysemous notion?. Accounting, Auditing & Accountability Journal, 29(5), 714-738. DOI : 10.1108/AAAJ-10-2014-1843
  • Himick, D., Brivot, M., & Henri, J.-F. (2016). An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project. Critical Perspectives on Accounting, 36, 22-38. DOI : 10.1016/j.cpa.2015.12.002
  • Brivot, M., Cho, H., & Kuhn, R. (2015). Marketing of Parrhesia? A Longitudinal Study of AICPA's Shifting Languages in Times of Turbulence. Critical Perspectives on Accounting, 31, 23-43. DOI : 10.1016/j.cpa.2015.04.001
  • Mangen, C., & Brivot, M. (2015). The challenge of sustaining organizational hybridity: The role of power and agency. Human Relations, 68(4), 659-684. DOI : 10.1177/0018726714539524
  • Brivot, M., Lam , H., & Gendron, Y. (2014). Digitalization and Promotion: An Empirical Study in a Large Law Firm. British Journal of Management, 25(4), 805-818. DOI : 10.1111/1467-8551.12060
  • Brivot, M. (2012). Self-Rationalised Production of Professional Services Through Use of Knowledge Management Systems. Journal of Accounting & Organizational Change, 8(1).
  • Brivot, M. (2011). Controls of Knowledge Production, Sharing and Use in Bureaucratized Professional Service Firms. Organization Studies, 32(4), 489-508. DOI : 10.1177/0170840611400284
  • Brivot, M., & Gendron, Y. (2011). Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting. Accounting, Organizations and Society, 36(3), 135-155. DOI : 10.1016/j.aos.2011.03.003
  • Spence, C., & Brivot, M. (2011). 'No French, no More': Language-Based Exclusion in North America's First Professional Accounting Association, 1879-1927. Accounting, Business and Financial History, 21(2), 163-184. DOI : 10.1080/21552851.2011.581839
  • Brivot, M. (2007). The Cognitive Rationalization of Professional Services: Expected ans Unexpected Effects of Knowledge Management Systems. 29-44.

Books

Chapters in Collective Works

Communications in a Conference Without Proceedings

  • Brivot, M. (2026). Normative tensions underlying disclosure of wrongdoing: A theorization of professionals’ whistleblowing decisions. Ivey Business School, London, Canada.
  • Brivot, M. (2026). Normative tensions underlying disclosure of wrongdoing: A theorization of professionals’ whistleblowing decisions. Colloque Canadian Whistleblowing Research Network, Montréal, Canada.
  • Brivot, M. (2025). An ethical architecture of investor exit: fossil free divestment decisions by institutional investors. Séminaire de recherche (en ligne), Toulouse Business School (TBS), Toulouse, France.
  • Brivot, M. (2025). Moral calculations: anxiety-driven decisions in aggressive tax planning. « Ethics Symposium » of Waterloo’s Center for Accounting Ethics, Waterloo, Canada.
  • Huxley, Z., & Brivot, M. (2025). Reluctant expertise: Valuation specialists and fair value accounting for intangibles. The Society for the Advancement of Socio-Economics (SASE), Montréal, Canada.
  • Himick, D., Brivot, M., & Rodrigue, M. (2025). Ethical tides in financial waters: Analyzing moral pluralism in institutional divestment from fossil fuels. The Society for the Advancement of Socio-Economics (SASE), Montréal, Canada.
  • Kohler, H., Brivot, M., & Le Manh, A. (2025). Epistemic injustice and global-local tensions: The internal editorial process of a big four firm in drafting global comment letters for the IASB. Annual conference of the Canadian Accounting Academic Association (CAAA) conference, qualitative methods symposium, Toronto, Canada.
  • Brivot, M. (2025). Epistemic injustice and global-local tensions: The internal editorial process of a big four firm in drafting global comment letters for the IASB. Congrès annuel de l’ACPC (Association Canadienne des Professeurs de Comptabilité) : « qualitative methods symposium », Toronto, Canada.
  • Brivot, M. (2025). Keynote speaker intivée : « What’s Up with DEI and What Do We Do With It? ». Séance plénière du congrès annuel de l’ACPC, Toronto, Canada.
  • Himick, D., Brivot, M., & Rodrigue, M. (2025). Ethical tides in financial waters: Analyzing moral pluralism in institutional divestment from fossil fuels. Annual Telfer conference in accounting, auditing and accountability, Ottawa, Canada.
  • Brivot, M. (2025). Ethical tides in financial waters: Analyzing moral pluralism in institutional divestment from fossil fuels. Annual Telfer conference in accounting, auditing and accountability.
  • Brivot, M., & Huxley, Z. (2024). Anxiety-driven decisions in aggressive tax planning. Ethics Symposium, Toronto, Canada.
  • Brivot, M., & Paquette, S. (2024). Moral calculations: anxiety-driven decisions in aggressive tax planning. American Accounting Association (AAA) Ethics Research Symposium, Washington, United States of America.
  • Brivot, M., & Himick, D. (2024). Ethical tides in financial waters: Analyzing moral pluralism in institutional divestment from fossil fuels. Interdisciplinary Perspectives on Accounting (IPA) conference, Londres, United Kingdom.
  • Brivot, M. (2024). L’alerte éthique dans la fonction publique : enjeux, défis et pistes de solutions pour une culture du franc-parler. Colloque 2024 sur l’Éthique des Organisations Publiques (Secrétariat du Conseil du Trésor), Québec, Canada.
  • Brivot, M. (2024). Discutante de 8 papiers tirés de thèses de doctorants européens triés sur le volet. European Accounting Association (EAA) – Doctoral Colloquium, Bucarest, Romania.
  • Laguecir, A., Benkhaled, W., Brivot, M., & Hazhui, M. (2024). Symposium CCA-AAC : Éthique et chiffres dans le champ de la Comptabilité, du Contrôle et de l'Audit. Congrès annuel de l’Association Francophone de Comptabilité (AFC), St-Malo, France.
  • Brivot, M., & Paquette, S. (2024). Moral calculations: anxiety-driven decisions in aggressive tax planning. « Ethics Symposium » of Waterloo’s Center for Accounting Ethics, Toronto, Canada.
  • Brivot, M., & Paquette, S. (2023). Aggressive tax planning: ethics, risk and practical anxiety. HEC Paris, Séminaire de recherche, Paris, France.

Publication Reviews

  • Huxley, Z., & Brivot, M. (2024). Book review of Liliana Doganova (2024). Discounting the Future: The Ascendancy of a Political Technology. Allemagne. Economic Sociology Perspectives and Conversations. 26(1), 33-35.
  • Brivot, M., & Baud, C. (2018). Review of Flower, J. (2017). The Social Function of Accounts, Reforming Accounting to Serve Mankind. Royaume-Uni. Social and Environmental Accountability Journal. 38(2), 151-154.
  • Brivot, M. (2016). Book Review: Andrew Sturdy, Christopher Wright, and Nick Wylie Management as Consultancy: Neo-Bureaucracy and the Consultant Manager. Organization Studies. 37, 889-892.
  • Brivot, M. (2011). Trust in Freedom or in Equality? A Comment on Bernard E. Harcourt's The Illusion of Free Markets. Accounting, Economics, and Law. 1, article 7.

Miscellaneous

  • Ben Khaled, W., Brivot, M., Hazgui, M., & Laguecir, A. (2026). EDITORIAL - Éthique et chiffres dans le champ de la comptabilité, du contrôle et de l’audit. Comptabilité contrôle audit/Accounting Auditing Control.
  • Ben Khaled, W., Brivot, M., Hazgui, M., & Laguecir, A. (2026). EDITORIAL - Ethics and numbers in the field of accounting, auditing, and control. Comptabilité contrôle audit/Accounting Auditing Control.
  • Brivot, M., & Smaili, N. (2025). EDITOTIAL - L'alerte éthique au service de l'intérêt public : enjeux juridiques, éthiques et institutionnels, Éthique publique 27(1-2). Éthique Publique.
  • Hoffmann, S., & Brivot, M. (2023). EDITORIAL - Quo vadis? The future of interdisciplinary accounting research. Critical Perspectives on Accounting.

Other researchers

Other researchers

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