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Lisa BAUDOT

Associate Professor

Accounting and Management Control

 Profile picture

Biography

Lisa Baudot earned her Ph.D. in Business Administration: Accounting and Auditing from ESSEC Business School (Paris, France) and her MBA from The George Washington University (Washington, D.C., USA). Before joining HEC Paris, Lisa was an Associate Professor of Accounting at the University of Central Florida (Orlando, Florida, USA) where she taught financial auditing and operational auditing at various levels. Prior to her academic life, Lisa spent over 10 years in external audit at a global public accounting firm and in internal audit and financial controlling at two multinational corporations. She has certifications in public accounting and internal auditing. At HEC, Lisa teaches management and cost accounting in the Grande Ecole.

Lisa’s research examines how accounting and auditing act as mechanisms to govern and regulate organizational practices and the public interest implications of such mechanisms. Her research is published or forthcoming in Accounting, Auditing & Accountability Journal, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, Critical Perspectives on Accounting, Journal of Accounting & Public Policy, Journal of Business Ethics, and The Accounting Review. Lisa holds Editorial Board positions at Critical Perspectives on Accounting, European Accounting Review and The Accounting Review, is an incoming Associate Editor at Accounting Horizons, and is a Senior Editor at Accounting Forum. Lisa held leadership positions in the Public Interest Section of the AAA, receiving both leadership and best paper awards for her public interest-oriented contributions.

Scientific articles

Regulatory innovation and (de) legitimization: Accountability challenges in the healthcare field

Accounting Forum, Forthcoming, (in coll. with K. AKINYELE, J. KOREFF, S. G. SUTTON)

Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic

Auditing, A Journal of Practice and Theory, Forthcoming, (in coll. with E. C. Altiero, M. Hazgui)

Reflections of Women Standard Setters in the United States

Accounting Horizons, Forthcoming, (in coll. with A. M. Convery, M. Kaufman)

Political grammars of justification and cost-benefit analysis in SEC rulemaking

Journal of Accounting and Public Policy, November-December 2023, vol. 42, n° 6, pp 107148, (in coll. with D. WALLACE)

Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits

Journal of Information Systems, Fall 2023, vol. 37, n° 3, pp 59-80, (in coll. with J. Koreff, S. G. Sutton)

Navigating multiple accountabilities through managers’ boundary work in professional service firms

Accounting, Auditing and Accountability Journal, October 2023, vol. 36, n° 7/8, pp 1734-1762, (in coll. with R. Azambuja, B. Malsch)

Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector

Accounting, Organizations and Society, 2022, vol. 99, n° 101308, (in coll. with D. J. Cooper)

Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting

Accounting Review (The), October 2022, vol. 97, n° 6, pp 67-89, (in coll. with K. Kelly, A. McCullough)

Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity

Accounting, Auditing and Accountability Journal, March 9 2022, vol. 35, n° 3, pp 598-626, (in coll. with J. Dillard, N. Pencle)

Stakeholder Perceptions of Risk in Mandatory Corporate Responsibility Disclosure

Journal of Business Ethics, August 2021, vol. 172, pp 151-174, (in coll. with Z. Huang, D. Wallace)

Chapters in edited books

Ethics and public accounting firms: Something old, something new

Research Handbook On Accounting And Ethics, Marion Brivot, Charles Cho, Edward Elgar Publishing, 2-18

Regulation

The Routledge Companion To Critical Accounting, Robin Roslender, Routledge, London, 184-204

Working papers

Scientific articles

Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits

Journal of Information Systems, Fall 2023, vol. 37, n° 3, pp 59-80, (in coll. with J. Koreff, S. G. Sutton)

Navigating multiple accountabilities through managers’ boundary work in professional service firms

Accounting, Auditing and Accountability Journal, October 2023, vol. 36, n° 7/8, pp 1734-1762, (in coll. with R. Azambuja, B. Malsch)

Political grammars of justification and cost-benefit analysis in SEC rulemaking

Journal of Accounting and Public Policy, November-December 2023, vol. 42, n° 6, pp 107148, (in coll. with D. WALLACE)

Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting

Accounting Review (The), October 2022, vol. 97, n° 6, pp 67-89, (in coll. with K. Kelly, A. McCullough)

Chapters in edited books

Ethics and public accounting firms: Something old, something new

Research Handbook On Accounting And Ethics, Marion Brivot, Charles Cho, Edward Elgar Publishing, 2-18

Regulation

The Routledge Companion To Critical Accounting, Robin Roslender, Routledge, London, 184-204

Working papers

Education

  • Ph.D., Business Administration, ESSEC Business School, Cergy-Pontoise - France

Academic appointments

Academic Responsibilities at HEC

  • 2023- Associate Professor, Accounting and Management Control HEC Paris
  • 2023- Member of GREGHEC, the joint research laboratory CNRS-HEC Paris, GREGHEC HEC Paris

External Academic Responsibilities

  • 2020-2023 Associate Professor University of Central Florida

Scientific Activities

Editorial activities

  • 2023- Editorial Board Member, The Accounting Review
  • 2021-2023 Guest Editor of Special Issue, Critical Perspectives on Accounting A critical appreciation of extractives accounting: Transparency, accountability, the resource curse and other governance issues
  • 2021- Editorial Board Member, Accounting Horizons
  • 2020- Associate Editor (Editorial Board Member 2018-2020), Accounting Forum
  • 2019- Editorial Board Member, Critical Perspectives on Accounting
  • 2017- Associate Editor, Accounting and the Public Interest

  • Awards & honors

    • 2022 Best Paper, AAA Public Interest/Gender Issues Worklife Balance Section Meeting. Technology and evidence in non-Big 4 assurance engagements: Insights from the COVID-19 pandemic (with E. Altiero and M. Hazgui)
    • 2022 Recipient, Learning Institute for Elders (LIFE) at UCF: Retiree Financial Literacy in a Digitized World (with D. Wallace)
    • 2021 Applicant, National Science Foundation, Transatlantic Platform Recovery, Renewal and Resilience in a Post-Pandemic World (T-AP RRR). Proposal submitted for call T-AP RRR/NSF PD 21-188Y: Exploring new forms of accounts in the post-pandemic world (with A. Romi and D. Wallace)
    • 2021 Recipient, Distinguished Service to Section Award, AAA Public Interest Section
    • 2020 Best Paper, AAA Public Interest/Gender Issues Worklife Balance Section Meeting. Contemporary conflicts in perspectives on work hours across hierarchical levels in public accounting (with K. Kelly and A. McCullough)
    • 2020 Applicant, National Science Foundation, COVID-19 Rapid Response Research (RAPID) Proposal submitted for call NSF DCL 20-052: Understanding the impact of social distancing measures and remote workplace practices on workforce motivation and productivity during the COVID-19 pandemic (with K. Kelly)