Émeline DENEUVE

ACCOUNTING AND AUDITING

Since 2018, Accounting and Auditing

My dissertation provides the first step of my research agenda toward opening the audit “black box”. Using textual analysis tools, I examine the content of Key Audit Matters (KAM) disclosures to get insights into the audit process. KAMs represent additional disclosures in the audit report and provide opportunities to better understand the audit process from auditors’ perspectives. My dissertation contributes to the literature by enhancing our understanding of audit risks and risk disclosures by using new research techniques.

Although my main research interest lies within auditing and risk disclosures, I also gained skills that can be useful for broader financial accounting topics such as sustainability reporting, financial disclosures, earnings management, and market reactions. I am eager to start new research projects and learn novel skills that will enhance the abilities I have acquired throughout my Ph.D. journey.

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