Emna BEN SAAD
Associate Professor
Bio
My research focuses on the performance of organizations, addressing in an integrated manner both financial and non-financial dimensions, from management control systems to reporting. It mainly examines the effects of sustainability regulations on corporate performance, using a multidisciplinary approach. Particular attention is given to the implications of regulatory changes for stakeholders, including audit firms, small and medium-sized enterprises, and regulatory authorities. Additionally, my work explores several issues related to auditing and the accounting profession, such as auditor independence, the expectation gap between stakeholders' expectations and actual practices, as well as the attractiveness and evolution of the profession.
2011: Phd – École des Hautes Études Commerciales, HEC PARIS. Title: "Le jugement sur l'auditeur: contribution à l'étude de l'indépendance en apparence de l'auditeur". Supervised by Cédric Lesage, Professeur at Concordia University, Montréal, Canada
- 2006: Master Resarch in Accounting Control Audit University Paris-Dauphine, Paris, France
- 2005: DECF (Diplôme d'Etudes Comptables et Financières) CNED CNAM, Paris
2016 - Now: Partner, NBS Strategia, Co-Founder of NBS Stratégia, in charge of assisting and advising clients in their growth strategies and operational development
- 2013 - 2016: Consultant, Worldwide Assurance Services
- 2007 - 2008: Consultant, Capgimini, Paris, France