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Florian HOOS

Professeur Affilié

Comptabilité-Contrôle de Gestion

 Profile picture

Biographie

Florian Hoos est Professeur Affilié au sein du Département comptabilité et contrôle de gestion à HEC Paris, où il enseigne l'entrepreneuriat social et la comptabilité. Avant de rejoindre HEC Paris, il a obtenu son doctorat à HEC Lausanne (Suisse) en 2010 et est titulaire d'un M. Sc. (Diplom-Kaufman) en administration des entreprises de l'Université de Glessen en Allemagne.

Sa thèse a reçu le premier prix de l'Institut allemand des auditeurs internes. Florian a également remporté le Prix Pralong pour un projet de création d'entreprise en Côte d'Ivoire et bénéficié de financements de la part de deux grandes fondations suisses pour mettre en œuvre un projet d'enseignement sur l'entrepreneuriat social. Il a par ailleurs remporté de nombreux prix, y compris le Prix Vernimmen et le prix "Best Professor Core Phase" du programme MBA de HEC Paris. Il figure sur la liste internationale des 40 meilleurs professeurs d'écoles de commerce de moins de 40 ans dressée par Poets & Quants.

Ses recherches portent sur la pédagogie de l'entrepreneuriat, la pédagogie de la comptabilité et l'impact des processus de jugement des acteurs de la gouvernance d'entreprise, les besoins d'indépendance des auditeurs et la législation applicable en matière de rapports financiers.

Articles scientifiques

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

Journal of Business Ethics, À paraître, (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, juillet 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, novembre 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, novembre 2015, vol. 19, n° 3, pp 166-181, (in coll. with N. KOCHETOVA-KOZLOSKI, A.-C. D'ARCY)

Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud

Journal of Management Control, novembre 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

Cahiers de recherche

Cas pédagogiques

Jerónimo Calderón and euforia: Mobilizing youth for social impact

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. euforia and its co-founder Jerónimo Calderón have been recognized for catalyzing social change both within Switzerland and internationally, attracting support from a range of national and international partners. Originally focusing on certain core programmatic offerings, euforia also experimented with new initiatives and funding sources as it grew. As a result, in 2013, euforia was at a crossroads. It could continue down the path of revising its business model to scale its activities; pull back to preserve its original youth-centric social mission, organizational structure, and programs; or find a solution somewhere in between. , 2014 , Social Entrepreneurship, social impact, social value, impact investing, double bottom line, social mission, scaling, social business, business model, non, profit. , SnO (http://www.ccmp.fr/collection-hec-paris/cas-jeronimo-calderon-and-euforia-mobilizing-youth-for-social-impact)

Articles scientifiques

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

Journal of Business Ethics, À paraître, (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, juillet 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, novembre 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

Cahiers de recherche

Cas pédagogiques

Jerónimo Calderón and euforia: Mobilizing youth for social impact

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. euforia and its co-founder Jerónimo Calderón have been recognized for catalyzing social change both within Switzerland and internationally, attracting support from a range of national and international partners. Originally focusing on certain core programmatic offerings, euforia also experimented with new initiatives and funding sources as it grew. As a result, in 2013, euforia was at a crossroads. It could continue down the path of revising its business model to scale its activities; pull back to preserve its original youth-centric social mission, organizational structure, and programs; or find a solution somewhere in between. , 2014 , Social Entrepreneurship, social impact, social value, impact investing, double bottom line, social mission, scaling, social business, business model, non, profit. , SnO (http://www.ccmp.fr/collection-hec-paris/cas-jeronimo-calderon-and-euforia-mobilizing-youth-for-social-impact)

Formation

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

Nominations académiques

Responsabilités académiques à HEC

  • 2017- Professeur Affilié, Comptabilité-Contrôle de Gestion HEC Paris
  • 2016-2017 Membre du GREGHEC (CNRS) HEC Paris
  • 2011-2017 Professeur Assistant, Comptabilité-Contrôle de Gestion HEC Paris

Responsabilités académiques externes

  • 2007-2011 Research Assistant HEC Lausanne
  • 2007-2009 Lecturer eMBA program UNIL/EPFL
  • 2004-2006 Graduate Research Assistant and Tutor Justus-Liebig University Giessen

Prix ​​& honneurs

Adhésion à l'organisation académique ou professionnelle

  • 2016 Prix Fondation HEC de l'Initiative Pédagogique avec Lise Pénillard (H.09)
  • 2014 BNP Paribas Pierre Vernimmen Teaching Award
  • 2011 Best Dissertation Award from German Institute of Internal Auditors (Deutsches Institut für Interne Revision)
  • 2010 Prix Pralong