Bertrand Malsch

Queen's University - School of Business

Assistant Professor

Smith School of Business - Queen's University

143 Union Street

Kingston, Ontario K7L 3N6

Canada

  • Queen's University - School of Business

    • Email
    • Tel: 613-533-3246
SCHOLARLY PAPERS

10

DOWNLOADS
Rank 38,272

SSRN RANKINGS

Top 38,272

in Total Papers Downloads

2,660

TOTAL CITATIONS
Rank 20,489

SSRN RANKINGS

Top 20,489

in Total Papers Citations

64

Scholarly Papers (10)

Actions:
Email selected abstracts
1.

Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on Production of Auditing Knowledge

Forthcoming at AUDITING: A Journal of Practice & Theory
Number of pages: 47 Posted: 07 Jul 2020 Last Revised: 18 Oct 2022
Yi Luo and Bertrand Malsch
Ivey Business School, Western University and Queen's University - School of Business
Downloads 1,253 (33,419)
Citation 15

Abstract:

Loading...

Audit planning, Improvisation, Crisis

2.

Doing Good Field Research: Assessing the Quality of Audit Field Research

Number of pages: 68 Posted: 07 Mar 2015
Bertrand Malsch and Steven Salterio
Queen's University - School of Business and Queen's University - Smith School of Business
Downloads 807 (62,102)
Citation 43

Abstract:

Loading...

Accounting Research, Auditing research, Corporate Governance, Field research, Field study, Case study, Interpretivism, Positivism, Qualitative methods and methodology

3.

Auditors' Professional Identities: Review And Future Directions

Accounting Perspectives, Forthcoming
Number of pages: 43 Posted: 04 Mar 2022
Ryan Stack and Bertrand Malsch
Acadia University - Fred C. Manning School of Business and Queen's University - School of Business
Downloads 198 (307,431)

Abstract:

Loading...

Auditors, Literature review, Diversity, Professional identity, Big 4 firms

4.

Creating Private Incentives while Avoiding Capture: A Field Study of SASB’s Political Economy

Number of pages: 43 Posted: 20 Jan 2022
Christie Hayne and Bertrand Malsch
University of Illinois at Urbana-Champaign and Queen's University - School of Business
Downloads 159 (369,768)
Citation 1

Abstract:

Loading...

5.

When the Client Is a Former Auditor: Auditees’ Expert Knowledge and Social Capital As Threats to Staff Auditors’ Operational Independence

Downloads 123 (453,483)
Citation 3

When the Client Is a Former Auditor: Auditees’ Expert Knowledge and Social Capital As Threats to Staff Auditors’ Operational Independence

Number of pages: 75 Posted: 26 Nov 2019
Laurence Daoust and Bertrand Malsch
HEC Montreal and Queen's University - School of Business
Downloads 123 (455,357)
Citation 3

Abstract:

Loading...

Auditee-auditor relationship, Expert knowledge, Independence, Social capital

When the Client Is a Former Auditor: Auditees’ Expert Knowledge and Social Capital As Threats to Staff Auditors’ Operational Independence

Contemporary Accounting Research, Forthcoming
Posted: 07 Jan 2020
Laurence Daoust and Bertrand Malsch
HEC Montreal and Queen's University - School of Business

Abstract:

Loading...

auditee-auditor relationship, Expert knowledge, Independence, Social capital

6.

Navigating through the Spatial and Institutional Contradictions of Public Audit Oversight

European Accounting Review (Forthcoming)
Number of pages: 45 Posted: 27 Oct 2019 Last Revised: 22 Jul 2020
Mouna Hazgui and Bertrand Malsch
HEC Montreal - Department of Accounting Studies and Queen's University - School of Business
Downloads 66 (671,338)
Citation 2

Abstract:

Loading...

public audit oversight; institutional complexity; spatial complexity; multiscalarity

7.

Le Détournement Politique De L’Audit Dans Le Secteur Public

Number of pages: 46 Posted: 27 Jul 2022
Marie CAUSSIMONT and Bertrand Malsch
affiliation not provided to SSRN and Queen's University - School of Business
Downloads 54 (737,594)

Abstract:

Loading...

audit de performance - pouvoir - politique - législation - délégation - détournement

8.

Struggles Over Auditors’ Socialization: The Disruption of the Audit Heterotopia

Posted: 10 Nov 2023
Oriane Couchoux, Laurence Daoust and Bertrand Malsch
Sprott School of Business at Carleton University, HEC Montreal and Queen's University - School of Business

Abstract:

Loading...

Audit, auditor, heterotopia, learning, professional service firms, socialization

9.

How Firms’ Quality Experts Shape CPAB Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third-Party Influences, and Relational Strategies

Contemporary Accounting Research, Forthcoming
Posted: 29 Nov 2021
Oriane Couchoux and Bertrand Malsch
Sprott School of Business at Carleton University and Queen's University - School of Business

Abstract:

Loading...

audit regulation, brokering strategies, CPAB, independent inspections, institutional ambidexterity, intraprofessional conflict

10.

How firms' quality experts shape CPAB inspections and their outcomes: An analysis of intra-professional conflicts, third-party influences, and relational strategies

Posted: 10 Jan 2019 Last Revised: 09 Nov 2021
Oriane Couchoux and Bertrand Malsch
Sprott School of Business at Carleton University and Queen's University - School of Business

Abstract:

Loading...

Audit Regulation, Brokering strategies, CPAB inspection, Institutional ambidexterity, Intra-professional conflict