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

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 46,026

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Top 46,026

in Total Papers Downloads

1,340

SSRN CITATIONS
Rank 22,474

SSRN RANKINGS

Top 22,474

in Total Papers Citations

43

CROSSREF CITATIONS

1

Scholarly Papers (8)

1.

Exploring Improvisation in Audit Work through Auditors’ Response to COVID-19

Number of pages: 52 Posted: 07 Jul 2020 Last Revised: 20 Nov 2020
Yi Luo and Bertrand Malsch
Queen's University - Smith School of Business and Queen's University - School of Business
Downloads 674 (50,825)

Abstract:

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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 563 (63,789)
Citation 39

Abstract:

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

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 49 (505,981)
Citation 3

Abstract:

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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:

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

4.

AUDITORS’ PROFESSIONAL IDENTITIES: REVIEW AND FUTURE DIRECTIONS

Accounting Perspectives, forthcoming
Number of pages: 43
Ryan Stack and Bertrand Malsch
Acadia University - Fred C. Manning School of Business and Queen's University - School of Business
Downloads 32

Abstract:

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

5.

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 21 (651,532)
Citation 1

Abstract:

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public audit oversight; institutional complexity; spatial complexity; multiscalarity

6.

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 1 (812,790)

Abstract:

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7.

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
HEC Montreal and Queen's University - School of Business

Abstract:

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

8.

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
HEC Montreal and Queen's University - School of Business

Abstract:

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