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
- Brivot, M., & Cho, C. H. (2023). Research handbook on accounting and ethics. Edward Elgar Publishing https://www.e-elgar.com/shop/usd/research-handbook-on-accounting-and-ethics-9781800881013.html.
Chapters in Collective Works
- Brivot, M. (2026). L’alerte éthique dans la fonction publique : libérer la parole responsable. In Turmel, P. (Ed). Redonner sens à l’éthique publique. Mélanges en l’honneur de Luc Bégin. Les Presses de l'Université Laval.
- Brivot, M., & Cho, C. (2023). Introduction to the research handbook on accounting and ethics. In M. Brivot and C. Cho (Ed). Research handbook on accounting and ethics (pp. xxi-xxvii). Edward Elgar Publishing. https://www.e-elgar.com/shop/usd/research-handbook-on-accounting-and-ethics-9781800881013.html.
- Baud, C., & Brivot, M. (2023). Contrôle et gestion des risques. In C. Dambrin et D. Mourey (Ed). Les grands courants en contrôle de gestion (pp. 263-280). Éditions EMS. https://www.editions-ems.fr/boutique/les-grands-courants-en-controle-de-gestion/.
- Brivot, M. (2020). Tesis 6. In È. Chiapello and P. Gilbert (Ed). Sociología de las herramientas de gestión (pp. 184-194). Alameda: Universidad Alberto Hurtado (UAH) Ediciones.
- Brivot, M. (2019). Thesis 6: Technology Is Both Constraining and Enabling. In Chiapello, E., & Gilbert, P. (Eds.). Management Tools: A Social Sciences Perspective (pp. 142-152). Cambridge University Press. https://www.cambridge.org/core/books/management-tools/88D8AD205A9BC4C76BD5049B2A2B382B#fndtn-contents.
- Brivot, M. (2013). L'outil habilite et contraint. In Chiapello, E., & Gilbert, P. (Eds.). Sociologie des outils de gestion - Introduction à l'analyse sociale de l'instrumentation de gestion (pp. 131-140). Éditions La Découverte. http://www.editionsladecouverte.fr/catalogue/index-Sociologie_des_outils_de_gestion_-9782707151452.html.
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.