Mélanie
Roussy
Ph.D, ASC, CPA
Full Professor
School of Accounting
FSA ULaval
Pavillon Palasis-Prince
Local 2626
Education
- Philosophiae Doctor - Major in internal audit and governance (Ph. D.), HEC Montreal
- Master of Business Administration - Major in accounting, expertise and management accounting (MBA), Laval University
- Bachelor of Business Administration, Accounting (B.B.A.), Laval University
Publications
Articles
- 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
- Roussy, M. (2022). Engaging in internal audit research… in the public sector no less: A Hara-kiri for your academic career? No way!. Canadian Journal of Administrative Sciences / Revue Canadienne des sciences de l'administration, 39(3), 347-352. DOI : 10.1002/cjas.1661
- Roussy, M. (2021). L'audit interne en période de turbulences. La gouvernance en 15 épisodes. Collège des administrateurs de sociétés. Université Laval. https://www.cas.ulaval.ca/ascension/laudit-interne-en-periode-de-turbulences/
- Héroux, S., & Roussy, M. (2020). Three cases of compliance with governance regulation: An organizational learning perspective. Journal of Management and Governance, 24(2), 449-479. DOI : 10.1007/s10997-019-09468-y
- Roussy, M., Barbe, O., & Raimbault, S. (2020). Internal audit: From effectiveness to organizational significance. Managerial Auditing Journal, 35(2), 322-342. DOI : 10.1108/MAJ-01-2019-2162
- Roussy, M., & Rodrigue, M. (2018). Internal Audit: Is the 'Third Line of Defense' Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee. Journal of Business Ethics, 151(3), 853-869. DOI : 10.1007/s10551-016-3263-y
- Roussy, M., & Perron, A. (2018). New Perspectives in Internal Audit Research: A Structured Literature Review. Accounting Perspectives, 17(3), 345-385. DOI : 10.1111/1911-3838.12180
- 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
- Roussy, M., & Rodrigue, M. (2016). Internal audit: is the ‘third line of defense’ effective as a form of governance? an exploratory study of the impression management techniques chief audit executives use in their annual accountability to the audit committee. Journal of Business Ethics, 151, 853-869. DOI : 10.1007/s10551-016-3263-y
- 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
- Roussy, M. (2015). Welcome to the Day-to-Day of Internal Auditors: How Do They Cope With Conflicts?. Auditing: A Journal of Practice & Theory, 34(2), 237-264. DOI : 10.2308/ajpt-50904
- Roussy, M. (2013). Internal auditors' roles: From watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24(7-8), 550-571. DOI : 10.1016/j.cpa.2013.08.004
- Roussy, M. (2012). Comment apprécier la compétence d'un auditeur interne? L'opinion des membres du comité d'audit. Télescope, 18(3), 33-51. http://www.telescope.enap.ca/Telescope/23/Numero_en_cours.enap
Communications in a Conference with Proceedings
- Roussy, M. (2026). À venir. CAAA Conference 2026, Banff, Canada.
- Roussy, M. (2026). À venir. Forum des membres de comité d’audit, Montréal, Canada.
Thesis and Dissertation
- Roussy, M. (2011). Une typologie de rôles et de stratégies de gestion de rôles conflictuels: l'auditeur interne dans un contexte d'organisations gouvernementales québécoises - Thèse de doctorat [ HEC Montréal, Canada].