Mélanie
Roussy
Ph.D, ASC, CPA
Full Professor
School of Accounting
FSA ULaval
Pavillon Palasis-Prince
Teaching Areas
- Internal Auditing
- Governance
- Risk Management
- Control
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., & 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.
Communications in a Conference Without Proceedings
- Roussy, M., & Rodrigue, M. (2015). Internal audit: Is the governance 'Third line of defense' effective? An exploratory study of CAEs' impression management techniques. Proceedings of the 38th European Accounting Association Annual Congress 2015, Glasgow, United Kingdom.
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].