Professors

Sabrina ROSZAK

Assistant Professor

Corporate Reporting, Management Control, Sustainable Finance, Accountability, Accounting

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Sabrina ROSZAK

Academy

Digitalization

Research center

Finance & Accounting Insights on Risk and Regulation

Location

Sophia Antipolis

Discipline

Finance

Sabrina Roszak holds a PhD in Finance from CNAM-LIRSA and is a permanent Assistant Professor at SKEMA Business School. Prior to joining academia, she gained over 13 years of professional experience in consulting firms and large corporations, including six years in the Finance Department of a listed company. Her research focuses on innovations in corporate reporting, with a particular emphasis on Integrated Reporting, a reporting approach introduced by the IIRC in 2013. Since January 2026, she has also served as Associate Editor of Accounting Forum.

Education
2017
Ph.D. in Management, Conservatoire National des Arts et Métiers, France
2012
MSc in Business Consulting & Information systems Management, SKEMA Business School, France
2004
Master in Management Corporate Finance, SKEMA Business School, France
2021
ITP Program, France
Experience
Full-time academic positions
Since 2017
Assistant Professor, SKEMA Business School, France
Other academic affiliations and appointments
2013 - 2017
Visiting Professor, SKEMA Business School, France
Other professional experiences
Since 2012
Expert Consultant, France
Since 2012
Financial Information Systems Specialist, Expert consultant, France
2005 - 2011
Financial Controller, Information Systems Project Manager, SBM Offshore, Monaco
Other research activities
Senior or Associate Editor
Since 2026
Accounting Forum

Peer-reviewed journal articles

ROSZAK, S., SANDU, R., KÖNIGSGRUBER, R. and RAMID, S. (2025). The practice turn in integrated reporting (IR) research: A comprehensive review. Comptabilité, Contrôle, Audit, 31(1), pp. 7-51.
ROSZAK, S. and LAGUECIR, A. (2024). Integrated Reporting Impact on Core Organisational Practices: A Practice-Based Perspective. Australian Accounting Review, 34(Issue 3), pp. pp. 243-260.

Conference proceedings

LAGUECIR, A. and ROSZAK, S. (2023). Integrated Reporting as a practice. African Accounting and Finance Association Annual Conference.
ROSZAK, S. and LAGUECIR, A. (2023). Integrated Reporting as a practice. Association Francophone de Comptabilité.
ROSZAK, S., FALANTIN, A., FIMBEL, E. and SUBTIL, N. (2021). Can Integrated Reporting Restore Trust? An Exploratory Study In Early Adopting Organizations.
SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting structured literature review: a dynamic analysis of relationships between practice, research, and policy-making.

Books and book editor

SANDU, R. and ROSZAK, S. (2024). Integrated Thinking For Long-Term Value Creation A Multidisciplinary Reporting Approach In A Globalized World. Palgrave Macmillan.
ROSZAK, S. and SANDU, R. [Eds] (2024). Integrated Thinking for Long-Term Value Creation : A Multidisciplinary Reporting Approach in a Globalized World. Palgrave Macmillan, 250 pages.

Conference presentations

ROSZAK, S., LAGUECIR, A. and HAZGUI, M. (2026). How Top Managers’ Vocabularies of Motive Shape Accountability Processes: The Case of Integrated Reporting. In: EAA. Prague.
ROSZAK, S. and SANDU, R. (2026). Framing the Integrated Reporting framework: the role of managers as interpretative agents in early adopting organisations. In: 2nd Accounting Forum conference. Bucharest.
ROSZAK, S. (2024). Framing the Integrated Reporting (IR) framework through push and pull strategies: the role of managers as interpretative agents in early adopting organizations. In: IPA 2024. London.
ROSZAK, S., LAGUECIR, A. and HAZGUI, M. (2024). Managers’ active agency in building accountability processes: Insights from Integrated Reporting Implementation. In: AAAJ workshop on Micro-foundations of Accountability. London.
SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting structured literature review: a dynamic analysis of relationships between practice, research, and policy-making. In: AFC (Association Francophone de Comptabilité). Online Conference.
SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting systematic literature review: a dynamic analysis of relationships between practice, research, and policy-making. In: EAA (European Accounting Association). Bucharest.
ROSZAK, S. (2021). Can Integrated Reporting restore trust? In: AFC (Association Francophone de Comptabilité). Online Conference.
ROSZAK, S. (2018). Le chiffre, les outils de reporting, la machine informationnelle : instruments de déresponsabilisation des managers ? In: RIODD Congress. Grenoble.

Press and social media

ROSZAK, S. (2024). Qu'est ce qu'un rapport extra-financier? Fondation Nationale pour l’Enseignement de la Gestion des Entreprises.
ROSZAK, S. (2024). Qu'est ce qu'un rapport intégré? Fondation Nationale pour l’Enseignement de la Gestion des Entreprises.
ROSZAK, S. (2024). Qu'est ce que le Balanced Scorecard? Fondation Nationale pour l’Enseignement de la Gestion des Entreprises.
ROSZAK, S. (2024). Les réglementations encadrant le rapport extra-financier. SKEMA GLIMPSE , pp. 13.
ROSZAK, S. (2024). Quels outils pour décliner sur l’ensemble de l’organisation ? SKEMA GLIMPSE , pp. 16.
ROSZAK, S. (2024). Quels effets sur l’intégration de la RSE dans les pratiques ? SKEMA GLIMPSE , pp. 37.
ROSZAK, S. (2024). L’Afrique du Sud, laboratoire du Reporting extra financier obligatoire depuis 2011. SKEMA GLIMPSE , pp. 41.
ROSZAK, S. (2024). Plutôt que discipliner, développer la Pensée Intégrée dans les équipes de direction. SKEMA GLIMPSE , pp. 41.
ROSZAK, S. (2024). Un exercice de transformation et d’anticipation perpétuel. SKEMA GLIMPSE , pp. 54.
ROSZAK, S. (2024). Responsabiliser les managers dans les grandes entreprises. SKEMA GLIMPSE , pp. 11.
ROSZAK, S. (2023). Philippe Peuch-Lestrade : « Il n'y pas pas d'un côté le financier et de l'autre l'extra-financier, il y a une performance globale ». SKEMA ThinkForward.
ROSZAK, S. and LAGUECIR, A. (2023). Repenser le modèle d’affaires de l’entreprise pour la transformer en profondeur. The Conversation.