Le Manh Anne

Anne Le Manh is an Associate Professor in the Financial Reporting and Audit department at ESCP Business School's Paris campus. She serves as Academic Director of the MSc in Auditing and Financial Management (Audit et Direction Financière). Her teaching focuses on financial accounting under IFRS. She is a member of the Association Francophone de Comptabilité (AFC) and European Accounting Association (EAA).

Education:

• PhD in Accounting from Conservatoire des Arts et Métiers (CNAM), 2009
• HDR (Habilitation à Diriger des Recherches) from University Paris 1 Panthéon-Sorbonne, 2023
• Graduate of ESSEC Business School

Research Interests: Focuses on the standard-setting processes of the IASB, particularly analyzing the endogenization of accounting standards within industries like telecommunications. Studies IFRS adoption challenges faced by listed companies and the role of auditors in shaping compliance frameworks. Her work bridges theoretical frameworks like actor-network theory and translation theory with practical standard implementation.

Articles: Her recent work examines equity capital management, dividend policies, IFRS 15 implementation in telecom sectors, and comparative analyses of European accounting policies. Research consistently addresses intersections between regulatory frameworks and industry practices.

Labs/Teams: Engaged with ESCP's accounting research initiatives but no specific lab mentioned. Active in international academic networks through AFC and EAA memberships.