Lisa BAUDOT

Associate Professor

Accounting and Management Control

Biography

Lisa Baudot earned her Ph.D. 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 and MBA programs as well as a masters-level governance, risk and assurance course and two doctoral accounting seminars.

Lisa's research interests lie broadly in two areas. She studies the politics and discourses of regulating and assuring financial and non-financial reporting. She also studies the day-to-day practices and work experiences of professionals and the meaning they ascribe to their work. Currently, Lisa's work in these areas focuses on contemporary debates on corporate responsibility, digitalization and AI, and purposeful work. Her research is published or forthcoming in Accounting, Auditing & Accountability Journal, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, Comptabilité, Contrôle, Audit, Critical Perspectives on Accounting, Journal of Accounting & Public Policy, Journal of Business Ethics, Journal of Management Studies, and The Accounting Review. She has received several best paper awards from the American Accounting Association (AAA) over the years. Lisa holds Editorial Board positions at Auditing: A Journal of Practice & Theory, European Accounting Review, and The Accounting Review. She is currently an Associate Editor at Accounting Horizons and Critical Perspectives on Accounting. After holding several leadership positions in the AAA's Public Interest Section, Lisa currently serves as International Council Member for the AAA and is a member of the Auditing, Assurance, and Ethics Standards Committee of the European Accounting Association.

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Scientific articles

‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations

European Accounting Review, Forthcoming, (in coll. with E. C. Altiero, M. Hazgui)

‘Unbecoming’ a Professional: The Role of Memory during Field Transitions in Japan and the USA

Journal of Management Studies, Forthcoming, (in coll. with R. Azambuja, S. Matsubara, T. Endo, D. Wallace)

Qualitative Research in North American Journals: A Promising Trajectory and an Invitation

Accounting Horizons, December 2025, vol. 39, n° 4, pp 1-12, (in coll. with A. Ghio)

Closing the books or keeping them open? Identity work in partner retirement from Big 4 accounting firms

Contemporary Accounting Research, Fall 2025, vol. 42, n° 3, pp 1839-1869, (in coll. with R. Azambuja, T. Endo, S. Matsubara)

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

Accounting Forum, June 2025, vol. 49, n° 3, pp 668-696, (in coll. with K. AKINYELE, J. KOREFF, S. G. SUTTON)

Internalizing responsibilized financial behavior: Self-determination among older individuals in the United States

Critical Perspectives on Accounting, December 2025, vol. 102, n° 102821, (in coll. with G. Nuttall, D. Wallace, H. Wu)

Un aperçu du paysage innovant de la profession comptable du point de vue des futurs comptables [A glimpse into the innovative landscape of the accounting profession from the persp

Comptabilité Contrôle Audit [Accounting Auditing Control], September 2024, vol. 4, n° 30, pp 15-52, (in coll. with S. DERMARKAR, M. HAZGUI)

Remote “Helicopter Bosses”: Employee Perceptions of the Effects of Supervisory Controls and Remote Work During the COVID‐19 Pandemic

Accounting Perspectives, September 2024, vol. 23, n° 3, pp 333-373, (in coll. with K. Kelly, E. LaMothe)

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

Auditing, A Journal of Practice and Theory, May 2024, vol. 43, n° 2, pp 1-18, (in coll. with E. C. Altiero, M. Hazgui)

Reflections of Women Standard Setters in the United States

Accounting Horizons, March 2024, vol. 38, n° 1, pp 39-48, (in coll. with A. M. Convery, M. Kaufman)

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