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Lisa BAUDOT

Professeur Associé

Comptabilité et Contrôle de Gestion

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Biographie

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.

Articles scientifiques

On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB-IASB Revenue Project

Contemporary Accounting Research, juin 2018, vol. 35, n° 2, pp 657-695,

The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters

Auditing, A Journal of Practice and Theory, mai 2018, vol. 37, n° 2, pp 175-196, (in coll. with K. C. Demek, Z. Huang)

An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making

Journal of Business Ethics, juin 2017, vol. 142, pp 203-220, (in coll. with R. W. Roberts, D. M. Wallace)

Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance

International Journal of Accounting Information Systems, décembre 2016, vol. 23, pp 14-27, (in coll. with J. Dillard, K. Yuthas)

GAAP convergence or convergence Gap: unfolding ten years of accounting change

Accounting, Auditing and Accountability Journal, 2014, vol. 27, n° 6, pp 956-994,

Chapitres d'ouvrages

Articles scientifiques

Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits

Journal of Information Systems, Automne 2023, vol. 37, n° 3, pp 59-80, (in coll. with J. Koreff, S. G. Sutton)

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

Accounting, Auditing and Accountability Journal, juin 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, novembre - décembre 2023, vol. 42, n° 6, pp 107148, (in coll. with D. WALLACE)

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

Accounting Review, juin 2022, vol. 97, n° 6, pp 67-89, (in coll. with K. Kelly, A. McCullough)

Chapitres d'ouvrages

Formation

  • Ph.D., Sciences de Gestion, ESSEC Business School, Cergy-Pontoise - France

Nominations académiques

Responsabilités académiques à HEC

  • 2023- Professeur Associé, Comptabilité-Contrôle de Gestion HEC Paris
  • 2023- Membre du GREGHEC, le laboratoire de recherche CNRS-HEC Paris, GREGHEC HEC Paris

Responsabilités académiques externes

  • 2020-2023 Professeur Associé University of Central Florida

Activités scientifiques

Activités scientifiques

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

  • Prix ​​& honneurs

    • 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)