BESSIEUX-OLLIER Corinne

Corinne Bessieux-Ollier (PhD, University of Geneva, Switzerland, and University Paris-Dauphine, France; HDR, University of Clermont-Ferrand, France) has been an associate professor at MBS since 2002. Over the past five years, she has taught financial accounting, advanced accounting and in-depth accounting and IFRS courses. She is responsible for the CCA track (Accounting, Control, Audit) in M1 and the Audit and control specialization in M2. Her research focuses on International Financial Reporting Standards (IFRS), human capital, goodwill and intangible assets. In 2023, she organized a workshop at MBS on the theme of human capital. Her research is published in French and international journals such as European Accounting Review, Comptabilité Contrôle Audit, Revue Française de Gestion, Management International, Recherches en Sciences de Gestion, ACCRA, Accounting in Europe, Revue Française de Gouvernance d'Entreprise, and International Journal of Accounting Auditing & Performance Evaluation.

DAVRINCHE, G., C. BESSIEUX-OLLIER, G. DUMAS, "La communication financière à l’épreuve de la crise COVID : une gestion des impressions ?", Comptabilité Contrôle Audit, March 2025, vol. 31, no. 1, pp. 105-166

DAVRINCHE, G., C. BESSIEUX-OLLIER, G. DUMAS, "Financial communication during the COVID-19 crisis: Impression management?", Accounting Auditing Control, March 2025, vol. 31, no. 1, pp. 105-160

BESSIEUX OLLIER, C., V. BLUM, E. WALLISER, "Goodwill : un retour vers le futur ? Simulation des effets attendus d’un retour vers un amortissement systématique", Audit Comptabilité Contrôle : Recherches Appliquées, January 2024, vol. 1, no. 19, pp. 15-45

BESSIEUX-OLLIER, C., E. NEGRE, M. A. VERDIER, "Moving from accounting for people to accounting with people: A critical analysis of the literature and avenues for research.", European Accounting Review, November 2023, vol. 32, no. 5, pp. 1247-1271

BESSIEUX-OLLIER, C., V. BLUM, E. WALLISER, "Améliorer l’information comptable et extra-comptable relative aux immatériels.", Revue Française de Comptabilité, January 2023, vol. /, no. 573, pp. 56-57.

BESSIEUX OLLIER, C., V. BLUM, E. WALLISER, "Goodwill : un retour vers le futur ? Mise en perspective du débat", Audit Comptabilité Contrôle : Recherches Appliquées, 2023, vol. 3, no. 18, pp. 29-58

BESSIEUX OLLIER, C., V. BLUM, E. WALLISER - "France" - 2023, The European Harmonization of National Accounting Rules, Switzerland

BESSIEUX-OLLIER, C., C. PORETTI, A. SCHATT - "Earnings management by new powerful CEOs across ownership structures" - 2023, Conférence Internationale de Gouvernance, Nancy, France

BESSIEUX-OLLIER, C., G. DAVRINCHE, G. DUMAS - "La communication financière à l’épreuve de la crise COVID : une gestion des impressions ?" - 2023, Association Francophone de Comptabilité, Lyon, France

DAVRINCHE, G., C. BESSIEUX-OLLIER, G. DUMAS - "L’adaptation de la communication financière face à la crise COVID : le cas des résultats non-GAAP. Association Francophone de Comptabilité (AFC), May 23-25, Bordeaux, France." - 2022, Bordeaux, France

IFRS, Immaterial capital, Human capital, Intangibles, Goodwill

Financial Accounting, Advanced accounting, In-depth accounting and IFRS