معرفی
Mouna Hazgui is an Associate Professor in the Department of Accounting Sciences at HEC Montréal, a leading business school in Canada. She holds a research professorship in the development of accounting expertise and is a Member of the Order of Chartered Administrators of Quebec. Her academic credentials include a Doctorate in Administration (Ph.D.) in Accounting Sciences from University of Paris 1 Panthéon-Sorbonne and a Master's degree in management (accounting, management and auditing) from Paris-Dauphine University.
Her research focuses on critical issues in accounting and auditing, particularly examining how digital transformation is reshaping the profession, the ethical dimensions of auditing practices, and the regulatory frameworks governing accounting. She investigates auditor skepticism from social-intuitive perspectives, explores the commercialization pressures facing auditors, and analyzes the legitimacy of public sector performance audits through comparative international studies. Her work bridges theoretical accounting frameworks with practical implications for the profession.
Her recent publications reveal a strong trend toward examining technology's impact on auditing practices, with particular attention to how Big 4 firms and smaller firms are adapting to digital transformation. She also maintains a consistent focus on ethical decision-making processes within the profession, exploring how auditors navigate complex ethical dilemmas through peer consultations and professional judgment. Her comparative international studies on public sector auditing highlight cross-cultural differences in audit practices between countries like Canada and Denmark.
- Accounting Forum's 'Outstanding Reviewer' award (2023)
- Best Paper Award of the Public Interest Section of the American Accounting Association (2022)
- Best paper Award, Public Interest Section, American Accounting Association (2022)
Professor Hazgui actively supervises master's students at HEC Montréal, with seven supervised thesis projects in the past five years covering topics from AI in accounting education to digital transformation's impact on auditor attractiveness. She teaches courses including Financial Accounting and Audit: Quality, Profession and Society. Her research program includes examining the role of ethical culture and internal control in financial statement fraud prevention, as well as the implementation of public sector accounting standards in EU member states.
