Géraldine Hottegindre

March 2011 : University Paris Dauphine, France. PhD defended (THE ROLE OF THE PROFESSION OF LEGAL AUDITOR: BETWEEN PROTECTING PUBLIC INTEREST AND PRIVATE INTERESTS ) Nominated to the best French PhD award in 2012 2006-2011 : University Paris Dauphine, France. PhD student at DRM (Dauphine Research in Management) 2006 : Diplôme d’Etudes Supérieures Comptables et Financières (DESCF). French national diploma leading to professional accountant and legal auditor. 2005-2006: University Paris Dauphine, France. Master 2 Research in Accounting, Management and Audit, awarded with honours. 2004-2005 : Institute of the administrations and the companies of Grenoble, France (IAE Grenoble). Master 1 Finance, awarded with honors. 2003-2005 : Institute of the administrations and the companies of Grenoble, France (IAE Grenoble). Licence 3 Accounting and Financial Sciences (MSTCF), awarded with honors. 2000-2003 : University Pierre Mendes France, France. Licence 3 Physical chemistry, awarded with honors.

Taught from 2006 to 2010 : Since 2010 at EMLYON : Financial accounting, auditing and ethics Before 2010 : Financial accounting , advanced accounting, international accounting : University Paris Dauphine, HEC Paris, ESSCA, ESCE, INT Tax system : ESSCA Paris Management Control : ESCE Taught Other academic activities: 2007 : Visiting Research Scholar, Accounting Department, London School of Economics 2009-2011Visiting Research Scholar, Accounting Department, FUCAM University, Belgium, Membership of scientific or professional organisation: European Accounting Association Association Francophone de Comptabilité American Acocunting Association The Canadian Academic Accounting Association

Published article in academix journals : Comptabilité-Contrôle-Audit, December 2009, Issue 2, « Un mauvais auditeur : manque d’indépendance et/ou de compétence ? Etude exploratoire des motifs de condamnation des commissaires aux comptes sur le marché de l’audit en France », co-written with C. Lesage. Published proceedings: Accounting-Organizations and Society, « Disciplinary practices in the public accounting profession: serving the public interest or private interests? », co-written with C. Lesage et R. Baker. Comptabilité-Contrôle-Audit, « L’impact des changements réglementaires récents sur la qualité perçue de l'audit : étude exploratoire auprès des préparateurs d'information finanicère », co-written with N. Gonthier-Besacier et S. Falcy. Congress papers: 2011, EARnet (European Auditig Research Network), Bergen, Norway : "Audit Quality Attributes: French auditors' percpetion in a strong regulatory context", co-written with N. Gonthier-Besacier et S. Falcy. 2011, AFC (Association Francophone de Comptabilité), Montpellier, France : « L’impact des changements réglementaires récents sur la qualité perçue de l'audit : étude exploratoire auprès des préparateurs d'information finanicère » co-written with N. Gonthier-Besacier et S. Falcy. 2011, EAA (European Accounting Association), Roma, Italy : « The impact of recent regulatory changes on perceived audit quality as viewed by French auditors », co-written with N. Gonthier-Besacier et S. Falcy. 2009, AFC (Association Francophone de Comptabilité), Strasbourg, France : « L’impact des récentes évolutions régimentaires sur le choix des auditeurs et sur la qualité de l’audit réalisé : étude exploratoire du positionnement des préparateurs et des auditeurs », co-written with N. Gonthier-Besacier et S. Falcy. 2009, 4th Conference of alternative research in accounting and control, Laval, Canada, «Disciplinary practices in the public accounting profession: serving the public interest or private interests?», co-written with C. Lesage et R. Baker. 2008 : Annual Congress of the ABO (Accounting Behavior and Organizations section Americain Accounting Association), Providence, USA, «Disciplinary practices in the public accounting profession: serving the public interest or private interests?», co-written with C. Lesage et R. Baker. Obtaining the “Outsdanding Manuscrit Award” from the American Accounting Association. 2008 : 2nd Workshop on audit quality, EIASM (European Institute for Advanced studies in Management), Milan, Italie, «Disciplinary practices in the public accounting profession: serving the public interest or private interests?», co-written with C. Lesage et R. Baker. 2008 : Annual congress of AAA (Americain Accounting Association), Anaheim, USA, «Does Poor Audit Quality result from a lack of Independence of Competence?: Evidence from Disciplinary Actions Against Auditors in France», co-written with C. Lesage et R. Baker. 2008, EAA (European Accounting Association), Rotterdam, Pays-Bas, «Does Poor Audit Quality result from a lack of Independence of Competence?: Evidence from Disciplinary Actions Against Auditors in France», co-written with C. Lesage et R. Baker. 2007, AFC (Association Francophone de Comptabilité), Poitiers, France, «Un mauvais auditeur: Dépendant et/ou Incompétent. Etude exploratoire des causes de condamnation des commissaires aux comptes en France», co-written with C. Lesage.

Thesis nominated for the 2012 best French PhD award in accounting, auditing and management control Outsdanding Manuscrit Award from the American Accouting Association for the paper «Disciplinary practices in the public accounting profession: serving the public interest or private interests?”, co-written with C. Lesage et R. Baker.

French Spanish English

Financial Accounting Auditing International Accounting

Doctoral workshop : 2008: CEFAG (European Center for Advances Formations on Management) 2006 - 2008 : CREFIGE (Research Center in Fiance and Management, Dauphine University) Discussant during several conferences (eg Audit Quality Worshop, EARnet)