Lisa BAUDOT

Associate Professor

Accounting and Management Control

baudot@hec.fr
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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.

Scientific articles

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

Accounting, Auditing and Accountability Journal, June 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)

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)

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

Accounting Review, June 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 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)

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)

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)

Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior

Journal of Business Ethics, June 2020, vol. 163, pp 197-215, (in coll. with J. A. Johnson, A. Roberts, R. W. Roberts)

The emergence of benefit corporations: A cautionary tale

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

Chapters in edited books

Scientific articles

Reflections of Women Standard Setters in the United States

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

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

Accounting Perspectives, June 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, June 2024, vol. 43, n° 2, pp 1-18, (in coll. with E. C. Altiero, M. Hazgui)

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], June 2024, vol. 4, n° 30, pp 15-52, (in coll. with S. DERMARKAR, M. HAZGUI)

Chapters in edited books

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

  • 2025- Editorial Board Member (Senior Editor 2024-2025, Associate Editor 2020-2023, Accounting Forum

    • Awards & honors

    • 2025 Best Paper, Journal of Information Systems, AAA Joint Meeting of the Accounting Information Systems and Strategic and Emerging Technologies Sections, Exploring the impact of technology dominance on audit professionalism through data-analytic driven healthcare audits (with J. Koreff and S. Sutton)
    • 2024 Recipient, International Organization of Supreme Audit Institutions (INTOSAI) Capacity Building Committee: Identifying solutions to the challenges experienced by SAIs in small island developing states/SAIs operating in complex and challenging contexts to adhere to international auditing standards (with M. Hazqui)
    • 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 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)