Géraldine Hottegindre

Economics, Finance and Control

Géraldine spent time as a visiting professor at the London School of Economics and the Université Catholique de Louvain (formerly FUCAM). Her principal research is focused on the role of the statutory auditing profession (see Comptabilité-Contrôle-Audit review article of December 2009) and audit quality (see Comptabilité-Contrôle-Audit review article of September 2012). Géraldine also has an interest in the sociological aspects of the accounting profession (Best Paper Award at the annual Accounting Behavior and Organizations conference). She also received the AFC-FNEGE 2012 thesis prize.

EDUCATION

• 2006-2011 : Université Paris Dauphine,PhD in Management Science, specialised in auditing
• "Allocataire Moniteur", 2006-2009
• Temporary Lecturer and Research Assistant
• 2009-2011 : Université Catholique de Louvain (formerly FUCAM), Mons, Belgium
• Accounting department -Visiting Research Student Programme

• 2008 : Studied at CEFAG (European centre for advanced training in management)

• 2007 : LONDON SCHOOL OF ECONOMICS, London, United KingdomAccounting and finance department - Visiting Research Student programme

• 2006 : Graduated with DESCF(higher education degree in accounting and finance)

• 2005-2006 : Université Paris Dauphine Research Masters (2nd year) with Accounting, Management & Auditing option

• 2004-2005 : IAE Grenoble Finance Masters (1st year)

• 2003-2005 : IAE Grenoble Masters in Accounting and Financial Sciences

• 2000-2003 : Université Pierre Mendès France, Grenoble Chemistry and Physics bachelor's degree and 1st year master's

EXPERIENCE

2006 - 2011: PhD in Management Science, specialised in auditing "Allocataire Moniteur" Université Paris Dauphine

• 2009 - 2011: Université Catholique de Louvain (formerly FUCAM), Mons, Belgium, Accounting department -Visiting Research Student Programme
• 2008: Studied at CEFAG (European centre for advanced training in management)

2012 - Now: Assessor for the Comptabilité-Contrôle-Audit review

• 2012: Established the first French auditing workshopin partnership with IAE Poitiers and Université Paris Dauphine, and with the support of the AFC and the FNEGE Theseus workshops

Research topics

• Professional sociology and how it can be applied to the statutory auditing profession
• Audit quality
• Ethics and gender issues in statutory auditing

Associations

• Association Francophone de Comptabilité
• American Accounting Association
• European Accounting Association
• The Canadian Academic Accounting Association

PUBLICATIONS

ACADEMIC ARTICLES

• Loison, Marie-Claire, Belze, Loïc, Hottegindre, Géraldine. 2020. European Reform of Statutory Audit and Market Structure: The Position of Audit Firms= Réforme européenne de l’audit légal et structure de marché : position des cabinets d’audit. Management international, 24 (1) : 12-29 p.

• Hottegindre, Géraldine, Loison, Marie-Claire, , Farjaudon, Anne-Laure. 2017. Male and Female Auditors: An Ethical Divide?.International Journal of Auditing, 21 (2): 131-149 p.

• Hottegindre, Géraldine, Belze, Loïc, , Loison, Marie-Claire. 2016. La réforme européenne de l'audit: Où sont les académiques ?.Comptabilité Contrôle Audit, 2016/1 (Tome 22)

• Hottegindre, Géraldine, Belze, Loïc, , Loison, Marie-Claire. 2016. La réforme européenne de l'audit appliquée en France.Revue Française de Comptabilité, 501: 32-34 p.

• Gonthier-besacier, Nathalie, Hottegindre, Géraldine, , Fine-Falcy, Sandrine. 2016. Audit Quality Perception: Beyond the ‘Role-Perception Gap’.International Journal of Auditing, 20 (2): 186-201 p.

• Hottegindre, Géraldine, Lesage, Cédric, , BAKER, Charles Richard. 2016. Disciplinary practices in the French auditing profession: Serving the public interest or the private interests of the profession?.Accounting Auditing and Accountability Journal, 29 (1): 11-42 P.

• Belze, Loïc, HOTTEGINDRE, Géraldine. 2015. La réforme européenne de l'audit: Du livre vert aux nouvelles règlementations européennes.Les cahiers du chiffre et du droit. Revue de jurisprudence commerciale, 2

• Belze, Loïc, HOTTEGINDRE, Géraldine. 2014. La réforme européenne de l'audit.Revue française de comptabilité, 476

• Hottegindre, Géraldine, Belze, Loïc. 2013. Le H3C, état des lieux du volet disciplinaire.Revue française de comptabilité, 461: 20-23 P.

• Hottegindre, Géraldine, Gonthier-besacier, Nathalie, , FALSY, Sandrine. 2012. Les facteurs d'influence de la qualité de l'audit: Perception des préparateurs de l'information financière.Comptabilité Contrôle Audit, 18 (2): 33-72 P.