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Florian HOOS

Affiliate Professor

Accounting and Management Control

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Biography

Florian Hoos is Affiliate Professor in the Department of Accounting and Management Control, and was the Scientific Director of the Master in Sustainability and Social Innovation at HEC Paris (2016-2018). He joined HEC Paris as an Assistant Professor in 2011. Since 2017, Florian also serves as the Director of the Centre for Entrepreneurship at TU Berlin (Germany). During the academic year 2014-15, Florian was a Visiting Assistant Professor at MIT Sloan School. 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 an experiential learning project.

He teaches accounting and control, sustainable business model development, impact assessment, change management, responsible leadership, social entrepreneurship, value measurement, radical collaboration, negotiation, and has created Massive Open Online Courses in entrepreneurship and changemaking for the coursera plattform and in HEC's online Masters. 

Florian is also an active researcher with publications in leading scientific journals such as the Journal of Business Ethics and Accounting and Business Research. He also serves on the editorial board of Academy of Management Learning & Education. His research interests include corporate governance and ethical decision making, management control and performance measurement, accounting and entrepreneurship pedagogy, (social) entrepreneurship and innovation, and impact assessment.

Scientific articles

Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism

Journal of Business Ethics, May 2019, vol. 156, pp 563–575, (in coll. with J. L. PRUIJSSERS, M. LANDER)

An Experimental Investigation of the Interaction Effect of Management Training Ground and Reporting Lines on Internal Auditors’ Objectivity, International Journal of Auditing

International Journal of Auditing, July 2018, vol. 22, n° 2, pp 150-163, (in coll. with William F. MESSIER JR, Jason L. SMITH, Paulette R. TANDY)

Why Are Auditors Blamed When Something Goes Wrong? Experimental Evidence'

International Journal of Auditing, November 2018, vol. 22, n° 3, pp 422-434, (in coll. with Emna BEN SAAD, C. LESAGE)

Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management

The EDP Audit, Control, and Security Newsletter, 2017, vol. 55, n° 1, pp 1-17, (in coll. with R. LENZ, G. SARENS)

The Relationship between Lack of Controllability and Proactive Work Behaviour: An Empirical Analysis of Competing Theoretical Explanations

Accounting and Business Research, 2017, vol. 47, n° 2, pp 144-171, (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)

Chapters edited in books

Social entrepreneurship and social impact assessment: The case of euforia

Measuring And Controlling Sustainability: Spanning Theory And Practice, Lindgreen, A., Hirsch, B., Vallaster, C. & Yousofzai, S., Francis & Taylor Publishing

Working papers

Case Studies

Since its founding in 2007, euforia - a Swiss social initiative "by youth, for youth" - and hundreds of volunteers have administered dozens of events and activities that have offered concrete opportunities for over 3,500 youth to make a social impact , 2014 , SnO

Scientific articles

Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism

Journal of Business Ethics, May 2019, vol. 156, pp 563–575, (in coll. with J. L. PRUIJSSERS, M. LANDER)

An Experimental Investigation of the Interaction Effect of Management Training Ground and Reporting Lines on Internal Auditors’ Objectivity, International Journal of Auditing

International Journal of Auditing, July 2018, vol. 22, n° 2, pp 150-163, (in coll. with William F. MESSIER JR, Jason L. SMITH, Paulette R. TANDY)

Why Are Auditors Blamed When Something Goes Wrong? Experimental Evidence'

International Journal of Auditing, November 2018, vol. 22, n° 3, pp 422-434, (in coll. with Emna BEN SAAD, C. LESAGE)

Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management

The EDP Audit, Control, and Security Newsletter, 2017, vol. 55, n° 1, pp 1-17, (in coll. with R. LENZ, G. SARENS)

Chapters edited in books

Social entrepreneurship and social impact assessment: The case of euforia

Measuring And Controlling Sustainability: Spanning Theory And Practice, Lindgreen, A., Hirsch, B., Vallaster, C. & Yousofzai, S., Francis & Taylor Publishing

Working papers

Case Studies

Since its founding in 2007, euforia - a Swiss social initiative "by youth, for youth" - and hundreds of volunteers have administered dozens of events and activities that have offered concrete opportunities for over 3,500 youth to make a social impact , 2014 , SnO

Education

  • Ph.D. in Accounting, HEC Lausanne - Switzerland
  • Master of Business Administration, Justus-Liebig University Giessen - Germany

Academic appointments

Academic responsabilities at HEC

  • 2017- Affiliate Professor, Accounting and Management Control HEC Paris
  • 2016-2017 Member of GREGHEC (CNRS) HEC Paris
  • 2011-2017 Assistant Professor, Accounting and Management Control HEC Paris

External Academic Responsabilities

  • 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 Penillard (H.09)
  • 2014 BNP Paribas Pierre Vernimmen Teaching Award
  • 2011 Best Dissertation Award 2011 from German Institute of Internal Auditors (Deutsches Institut fur Interne Revision)
  • 2010 Prix Pralong