Lisa BAUDOT

Associate Professor

Accounting and Management Control

Biography

Lisa Baudot earned her Ph.D. in Business Administration: Accounting and Auditing from ESSEC Business School (Paris, France) and her Master’s in Business Administration: International Business Finance 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). 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 (inactive) certifications in public accounting and internal auditing and is a member of the Association of International Certified Public Accountants and the Institute of Internal Auditors.

Lisa taught financial and operational auditing courses at various levels and a Ph.D. seminar in the social and organizational context of accounting while at UCF. At HEC, she currently applies her practical experience to teaching cost accounting (Master of Science in Management - Grande École).

Lisa uses qualitative methods to examine how accounting and disclosure act as mechanisms to govern and regulate organizational practices and the public interest implications of such mechanisms. She also studies managerial concerns within accounting firms, the practice of auditing, and its role in society. Lisa’s 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 Business Ethics, and The Accounting Review. She enjoys working with doctoral students and served on a number of dissertation committees.

Lisa holds several Editorial Board positions (Accounting Horizons, Critical Perspectives on Accounting, Journal of Accounting and Organizational Change) and is an Associate Editor at Accounting Forum and Accounting and the Public Interest. She is a member of the American Accounting Association (AAA) and the European Accounting Association (EAA). Lisa organized multiple conferences for and held leadership positions in the Public Interest Section of the AAA, receiving both leadership and best paper awards for her public interest-oriented contributions.

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Scientific articles

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

Accounting, Auditing and Accountability Journal, Forthcoming, (in coll. with R. Azambuja, B. Malsch)

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

Journal of Accounting and Public Policy, Forthcoming, n° 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, Forthcoming, (in coll. with J. Koreff, S. G. Sutton)

Reflections of Women Standard Setters in the United States

Accounting Horizons, Forthcoming, vol. 37, n° 4, pp 1-10, (in coll. with A. M. Convery, M. Kaufman)

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)

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)

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)

A critical appreciation of extractives’ accounting: Transparency, accountability, the resource curse and other governance issues

Critical Perspectives on Accounting, 2021, vol. 74, pp 102279, (in coll. with L. Crawford, J. Haslam)

The emergence of benefit corporations: A cautionary tale

Critical Perspectives on Accounting, Mars 2020, vol. 67-68, n° 102073, (in coll. with J. Dillard, N. Pencle)

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

‘Are We Good? Or Do We Need to Keep Going?’: Evidence Sufficiency in Assurance Engagements

SSRN Electronic Journal , 2023

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

SSRN Electronic Journal , 2023

A Survey of Perceptions of Remote Work and Work Productivity in the United States during the COVID-19 Shutdown

SSRN Electronic Journal , 2020

Scientific articles

Reflections of Women Standard Setters in the United States

Accounting Horizons, Forthcoming, vol. 37, n° 4, pp 1-10, (in coll. with A. M. Convery, M. Kaufman)

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)

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)

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

‘Are We Good? Or Do We Need to Keep Going?’: Evidence Sufficiency in Assurance Engagements

SSRN Electronic Journal , 2023

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

SSRN Electronic Journal , 2023

A Survey of Perceptions of Remote Work and Work Productivity in the United States during the COVID-19 Shutdown

SSRN Electronic Journal , 2020

Education

2014
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

Membership in Academic or Professional Organisation

Member, New Faculty Consortium Coordinating Committee, American Accounting Association.

Editorial activities

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

2017- Editorial Board Member, Journal of Accounting Organizational Change

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)