Le Manh Anne | ESCP Business School

Anne Le Manh

Full Professor of Financial Accounting

Department : Financial Reporting & Audit
Campus : Paris

Anne Le Manh is currently an Associate Professor in the Financial Reporting and Audit department at ESCP Business School Paris campus and Academic Director of the MSc in Auditing and Financial Management (Audit et Direction Financière). She teaches financial accounting and financial reporting under IFRS. She is a member of the Association Francophone de Comptabilité and the European Accounting Association. Her current research includes the standard-setting process by the IASB and the application of IFRS by listed companies. She is a graduate of ESSEC Business School, obtained her doctorate from the Conservatoire des Arts et Métiers (CNAM) in 2009, and her HDR from University Paris 1 Panthéon-Sorbonne in 2023. Before starting her academic career, she worked for an auditing firm.

PUBLICATIONS
AWARDS AND HONORS

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15 publications

Academic Articles

2025

KOHLER, H, H., M. BRIVOT, A. LE MANH

Navigating global–local epistemic tensions: how a Big Four shapes its IASB comment letters

ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL

Academic Articles

2025

LE MANH, A.

Accounting Standards for Equity Capital Management and Dividend Distributions in France

ACCOUNTING, ECONOMICS, AND LAW, 15 no S1, 289-305

Academic Articles

2025

LE MANH, A.

Accounting policies and dividend limitation: A European Comparison

ACCOUNTING, ECONOMICS AND LAW - A CONVIVIUM, vol. 15, no. s1, 203-246

Chapters

2025

LE MANH, A.

Chapitre 7: Normes comptables internationales (IFRS)

In: Le Doctorate of Business Adminisration "expertise comptable", Didier Bensadon et Alain Burlaud EMS Editions, Business Science Institure, 184

ESCP Impact Papers

2025

FRIEDRICH, J., C. HOSSFELD, A. LE MANH, F. , G. VENUTI

CFOs in the Age of AI: How Artificial Intelligence is Transforming Accounting and Audit

ESCP Impact Papers, 2025-35-EN

Chapters

2024

LE MANH, A., H. KOHLER

Cas n° 3. L’implication de l’industrie des télécommunications dans l’élaboration de la norme IFRS 15

In: Comptabilité internationale, entreprise et société, Isabelle Chambost et Stéphane Lefrancq Ellipses, 348

Conference Presentations

2024

LE MANH, A., H. KOHLER, H

Une analyse de la finalisation in situ d'une norme comptable: le cas de IFRS 15 dans le secteur des Telcos

Association Francophone de Comptabilité (AFC)

ESCP Impact Papers

2024

HOSSFELD, C., A. LE MANH, M. SCHMIDT, F. , G. VENUTI

The Big Bang in EU Sustainability Reporting

ESCP Impact Papers, 2024-57-EN

ESCP Impact Papers

2023

VENUTI, F., G., C. HOSSFELD, A. LE MANH

How to account for technological assets such as crypto-currencies?

ESCP Impact Papers, 2023-13-EN

Academic Articles

2021

KOHLER, H, H., C. POCHET,C., A. LE MANH

Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry

ACCOUNTING, ORGANIZATIONS AND SOCIETY, 91

Research and expertise

News & events

Events

Financial Institutions and Corporate Finance

04 June 2026 - 05 June 2025
07.00 am - 02.00 pm

Events

AI in Higher Education Summit 2026 – Paris, 17–18 March

17 - 18 March 2026
07.00 am - 05.20 pm

2025

46ème congrès de l'Association Francophone de Comptabilité

KOHLER, H., BRIVOT, M., LE MANH, A. (2025), Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB

Research and expertise

News & events

Events

Financial Institutions and Corporate Finance

04 June 2026 - 05 June 2025
07.00 am - 02.00 pm

Events

AI in Higher Education Summit 2026 – Paris, 17–18 March

17 - 18 March 2026
07.00 am - 05.20 pm

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Academic Articles

2025

Navigating global–local epistemic tensions: how a Big Four shapes its IASB comment letters

Academic Articles

2025

Accounting Standards for Equity Capital Management and Dividend Distributions in France

Academic Articles

2025

Accounting policies and dividend limitation: A European Comparison

Chapters

2025

Chapitre 7: Normes comptables internationales (IFRS)

ESCP Impact Papers

2025

CFOs in the Age of AI: How Artificial Intelligence is Transforming Accounting and Audit

Chapters

2024

Cas n° 3. L’implication de l’industrie des télécommunications dans l’élaboration de la norme IFRS 15

Conference Presentations

2024

Une analyse de la finalisation in situ d'une norme comptable: le cas de IFRS 15 dans le secteur des Telcos

ESCP Impact Papers

2024

The Big Bang in EU Sustainability Reporting

ESCP Impact Papers

2023

How to account for technological assets such as crypto-currencies?

Academic Articles

2021

Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry

Research and expertise

News & events

Events

Events

Meilleure communication du 46ème congrès de l'AFC (2025)

2025

KOHLER, H., BRIVOT, M., LE MANH, A. (2025), Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB

Research and expertise

News & events

Events

Events