معرفی
Cynthia Courtois serves as Associate Professor in the School of Accounting at Laval University's Faculty of Business Administration. Her expertise bridges academic research and professional practice through CPA auditor certification and Certified Fraud Examiner (CFE) credentials, focusing on critical examinations of audit ethics, fraud mechanisms, and internal control systems.
Her academic foundation includes:
- Ph.D. in Administrative Sciences (Accounting), Laval University
- MBA in Accounting, University of Quebec at Trois-Rivières
- BBA, University of Quebec at Trois-Rivières
Courtois investigates the sociological dimensions of accounting practice through qualitative methodologies. Her research reveals how professionals construct identity during occupational transitions, how deviant behaviors become normalized in auditing contexts, and how theatrical metaphors explain financial reporting practices. She pioneers experiential ethics education through simulations that provoke emotional engagement with moral dilemmas.
Her publication trajectory demonstrates increasing interdisciplinary influence, moving from technical accounting journals to sociology-of-professions outlets and Harvard Business Review. Recent work emphasizes the backstage mechanics of fraud examination and identity construction in emerging occupations, reflecting a strategic expansion into professional sociology while maintaining accounting rigor.
Key recognition includes:
- CPA Emerging Award (Mauricie, 2018)
As an educator, Courtois transforms classroom pedagogy through experiential ethics simulations while maintaining active research productivity. Her professional certifications ensure real-world relevance in both teaching and scholarship, with collaborations spanning Canadian universities and international conferences. Though no formal lab structure exists, her research collective employs critical interpretive methodologies to dissect accounting's role in organizational theater and fraud ecosystems.
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