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Accounting and Management Control
Member of CNRS-GREGHEC Research Group
- Email: hoosSPAMFILTER@hec.fr
Florian Hoos is Assistant Professor in the Department of Accounting and Management Control, and the Scientific Director of the Master in Sustainability and Social Innovation at HEC Paris. He teaches social entrepreneurship, value measurement, and accounting courses. Before joining HEC Paris, he earned his Ph.D. from HEC Lausanne (Switzerland) in 2010 and holds an M.Sc. (Diplom-Kaufmann) in business administration from the University of Giessen (Germany).
Florian has won numerous awards, including the nomination as one of the 40 best Business School Professors under 40 in the world by Poets & Quants, the Prix Vernimmen by BNP Paribas, and the "Best Teaching Style" and “Best Professor Core Phase” awards of the MBA program at HEC Paris. He was awarded first prize by the German Institute of Internal Auditors for his Ph.D. dissertation, won the Prix Pralong award for an entrepreneurship venture he conducted in Ivory Coast, and received funding from two major Swiss foundations to lead a teaching project on social entrepreneurship.
His research interests include social entrepreneurship, entrepreneurship pedagogy, accounting pedagogy, and the impact of corporate governance judgment processes, auditor independence, and legislation on financial reporting.
"The Relationship between Lack of Controllability and Proactive Work Behaviour: An Empirical Analysis of Competing Theoretical Explanations", Forthcoming, Accounting and Business Research, (in coll. with M. BURKERT, F. M. FISCHER, K. SCHUHMACHER).
"Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making", Accounting in Europe, 2015, vol. 12, n° 1, pp. 107-125 (in coll. with G. HOLTHOFF, B. E. WEISSENBERGER).
"The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a ‘Two Masters Setting’", International Journal of Auditing, November 2015, vol. 19, n° 3, pp. 166-181 (in coll. with N. KOCHETOVA-KOZLOSKI, A.-C. D'ARCY).
"Welche Faktoren erhöhen die Wirksamkeit der Internen Revision und stärken damit die Corporate Governance? Eine empirische Analyse „harter“ und „weicher“ Faktoren", Zeitschrift für Corporate Governance, 2013, n° 3, pp. 107-114 (in coll. with R. LENZ).
"Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud", Journal of Management Control, November 2012, vol. 23, n° 2, pp. 115-132 (in coll. with G. Bollmann).
"Welche Faktoren beeinflussen Unabhängigkeit und Objektivität der Internen Revision? Ergebnisse einer Umfrage. Zeitschrift Interne Revision", Zeitschrift Interne Revision, 2012, pp. 124-131 (in coll. with A. d'Arcy).
"Effectiveness of Internal Controls: An Experiment on the joint Effect of Obedience Pressure and Accountability", Mimeo.
"Financial Accounting Education for Professional Judgment: A Public Interest Approach", Mimeo.
"The Effects of a Training Program to Encourage Social Entrepreneurship", Cahier de Recherche du Groupe HEC, 2016 (in coll. with T. ASTEBRO).
"'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments", Cahier de Recherche du Groupe HEC, 2013 (in coll. with N. KOCHETOVA-KOZLOSKI , A. d'Arcy).
Employment Date: 2011
Main courses taught at HEC
Financial Accounting & Statement Analysis
2010 Ph.D. in Accounting, HEC Lausanne, Switzerland.
2006 Master of Business Administration, Justus-Liebig University Giessen, Germany.
Academic responsibilities at HEC
2016- Member of GREGHEC (CNRS).
2011- Assistant Professor, Accounting and Management Control.
External academic responsibilities
2007-2011 Research Assistant, HEC Lausanne.
2007-2009 Lecturer eMBA program, UNIL/EPFL.
2004-2006 Graduate Research Assistant and Tutor, Justus-Liebig University Giessen.
Awards & Honors
2016 HEC Foundation Award for Pedagogical Initiative with Lise Pénillard (H.09).
2014 BNP Paribas Pierre Vernimmen Teaching Award.
2011 Best Dissertation Award 2011 from German Institute of Internal Auditors (Deutsches Institut für Interne Revision).
2010 Prix Pralong.