Lisa BAUDOT

Professeur Associé

Comptabilité et Contrôle de Gestion

baudot@hec.fr
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Biographie

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.

Articles scientifiques

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, octobre 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, 9 mars 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, août 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, mai 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, 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, 1er 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, mai 2017, vol. 142, pp 203-220, (in coll. with R. W. Roberts, D. M. Wallace)

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, octobre 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, octobre 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
  • 2024- Editor (Board Member 2021-2024), Accounting Horizons
  • 2024- Editorial Board Member, European Accounting Review
  • 2024- Editorial Board Member, Comptabilité Côntrole 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
  • janvier 2017-janvier 2024 Associate Editor, Accounting and the Public Interest

    • 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)