PhD Thesis Defense, Zilu Shan, Accounting and Management Control
Congratulations to Dr Zilu Shan, Accounting and Management Control, who successfully defended her Doctoral thesis at HEC Paris, on June 24, 2020. Zilu will join the University of Bristol (UK) as Assistant Professor.
Thesis Topic: Three essays in audit
Vedran Capkun, Associate Professor, HEC Paris, Supervisor
Cédric Lesage, Professor, Concordia University, Co-supervisor
P. André, Professor, HEC Lausanne
M. Clatworthy, Professor, University of Bristol
K. Robson, Professor, HEC Paris
Z. Singer, Associate Professor, HEC Montréal
V. Capkun, Associate Professor, HEC Paris, Supervisor
C. Lesage, Professor, Concordia University, Co-supervisor
Abstract: This dissertation consists of three chapters in the field of audit research. The first chapter, joint with Francois Larmande, analyzes a model in which audit quality - above a given threshold - decreases accounting quality because of the substitution between accounting and real earnings management. The second chapter presents the joint work with Cedric Lesage, exploring the earnings management behavior of managers facing higher auditor’s expertise. The third chapter investigates how audit regulation affects managers’ disclosing and earnings management behaviors.