Lisa BAUDOT

Associate Professor

Accounting and Management Control

baudot@hec.fr
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Biography

Lisa Baudot earned her Ph.D. in Business Administration: Accounting and Auditing 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 as well as assurance, professional ethics, and sustainability reporting related courses in the Masters and MBA programs.

 

Lisa’s research examines how accounting and auditing act as mechanisms to govern and regulate organizational practices and the public interest implications of such mechanisms. 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, and The Accounting Review. She has received several best paper awards from the American Accounting Association (AAA). Lisa holds Editorial Board positions at Auditing: A Journal of Practice & Theory, Critical Perspectives on Accounting, European Accounting Review, and The Accounting Review. She is a former Associated Editor at Accounting in the Public Interest and is currently an Associate Editor at Accounting Horizons. Lisa held leadership positions in the Public Interest Section of the AAA, 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.

Scientific articles

Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector

Accounting, Organizations and Society, 2022, vol. 99, n° 101308, (in coll. with D. J. Cooper)

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

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

Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity

Accounting, Auditing and Accountability Journal, March 9 2022, vol. 35, n° 3, pp 598-626, (in coll. with J. Dillard, N. Pencle)

A critical appreciation of extractives’ accounting: Transparency, accountability, the resource curse and other governance issues

Critical Perspectives on Accounting, 2021, vol. 74, pp 102279, (in coll. with L. Crawford, J. Haslam)

Stakeholder Perceptions of Risk in Mandatory Corporate Responsibility Disclosure

Journal of Business Ethics, August 2021, vol. 172, pp 151-174, (in coll. with Z. Huang, D. Wallace)

Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior

Journal of Business Ethics, May 2020, vol. 163, pp 197-215, (in coll. with J. A. Johnson, A. Roberts, R. W. Roberts)

The emergence of benefit corporations: A cautionary tale

Critical Perspectives on Accounting, Mars 2020, vol. 67-68, n° 102073, (in coll. with J. Dillard, N. Pencle)

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

Contemporary Accounting Research, June 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, May 1st 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, May 2017, vol. 142, pp 203-220, (in coll. with R. W. Roberts, D. M. Wallace)

Chapters in edited books

Scientific articles

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

Journal of Information Systems, Fall 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, October 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, November-December 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, October 2022, vol. 97, n° 6, pp 67-89, (in coll. with K. Kelly, A. McCullough)

Chapters in edited books

Education

  • Ph.D., Business Administration, ESSEC Business School, Cergy-Pontoise - France

Academic appointments

Academic Responsibilities at HEC

  • 2023- Associate Professor, Accounting and Management Control HEC Paris
  • 2023- Member of GREGHEC, the joint research laboratory CNRS-HEC Paris, GREGHEC HEC Paris

External Academic Responsibilities

  • 2020-2023 Associate Professor University of Central Florida

Scientific Activities

Editorial activities

  • 2025- Editorial Board Member (Senior Editor 2024-2025, Associate Editor 2020-2023, Accounting Forum
  • 2024- Editor (Board Member 2021-2024), Accounting Horizons
  • 2024- Editorial Board Member, European Accounting Review
  • 2024- Editorial Board Member, Comptabilite Controle Audit
  • 2024- Editorial Board Member, Accounting, Organizations and Society
  • 2024- Editorial Board member, Auditing: A Journal of Practice Theory
  • 2023- Editorial Board Member, The Accounting Review
  • 2019- Editorial Board Member, Critical Perspectives on Accounting
  • January 2017-January 2024 Associate Editor, Accounting and the Public Interest

    • Awards & honors

    • 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)