Skip to main content
About HEC About HEC Faculty & Research Faculty & Research Master’s programs Master’s programs MBA Programs MBA Programs PhD Program PhD Program Executive Education Executive Education Summer School Summer School HEC Online HEC Online About HEC Overview Overview Who We Are Who We Are Egalité des chances Egalité des chances Career Center Career Center International International Campus Life Campus Life Sustainability Sustainability Diversity & Inclusion Diversity & Inclusion Stories Stories The HEC Foundation The HEC Foundation Faculty & Research Overview Overview Faculty Directory Faculty Directory Departments Departments Centers Centers Chairs Chairs Knowledge Knowledge Master’s programs Master in
Management Master in
MSc International
Finance MSc International
Masters Specialized
programs X-HEC
programs Dual-Degree
students Visiting
Certificates Certificates Student
Life Student
Stories Student
MBA Programs MBA MBA Executive MBA Executive MBA TRIUM EMBA TRIUM EMBA PhD Program Overview Overview HEC Difference HEC Difference Program details Program details Research areas Research areas HEC Community HEC Community Placement Placement Job Market Job Market Admissions Admissions Financing Financing Executive Education Executive Masters Executive Masters Executive Certificates Executive Certificates Executive short programs Executive short programs Online Online Train your teams Train your teams Executive MBA Executive MBA Summer School Youth Programs Youth Programs Summer programs Summer programs HEC Online Overview Overview Degree Program Degree Program Executive certificates Executive certificates MOOCs MOOCs
PhD Program

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 Univeristy 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

Jury Members: 
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.