معرفی
Lionel Touchais is a Full Professor at the University of Rennes 1, serving as Vice Dean of IGR-IAE and Director of Studies for the Master 2 Comptabilité-Contrôle-Audit program. He leads the CREM UMR CNRS 6211 research center and has held roles such as co-supervisor of doctoral theses and reviewer for international conferences.
His research focuses on two core areas: management control practices in specialized sectors (e.g., sports, export) and strategic change contexts, and the quality of financial information under IFRS/IAS standards. Key topics include Alternative Performance Measures (APM), regulatory compliance, and stakeholder communication strategies.
Recent publications analyze IFRS 15 implementation, CSR disclosure impacts, and patent valuation under IFRS. His work frequently collaborates with Christophe Herriau and Gaëlle Lenormand, emphasizing empirical studies on French corporate practices and regulatory effectiveness.
He secured a €10,470 research grant from the ANC (2018–2019) studying IFRS 15’s impact on revenue reporting. Professional activities include editorial roles for ACCRA, participation in international academic committees, and organizing workshops on accounting and SME governance.
Supervision includes PhD students Najib Bwanika (2024) and Hoang Nguyen (2020). His work bridges academic research with practical applications in financial reporting, corporate strategy, and regulatory adaptation.
