Soraya BEL HADJ ALI

Soraya Bel hadj Ali holds a PhD in Accounting, Control and Auditing from the IAE Toulouse. She is an associate professor at Kedge Business School on various programs, including the Grande École Program, IBBA, KBA and Executive Education (executive program for professional managers and business leaders).  Soraya Bel Hadj Ali has international professional experience, having taught at the Toulouse School of Management in France, the Mediterranean School of Business and ESSEC in Tunis, Tunisia, and the Franco-Chinese Institute (Renmin University) in Suzhou, China.  Her teaching experience has led her to teach a wide range of courses including Financial Accounting, Auditing and Statutory Auditing, Internal Control, Management Control, Corporate Finance and Business Games.  Her scientific research focuses on auditing, mainly from a behavioral perspective. Among his research themes are the factors that explain auditor independence, highlighting the role of values, culture and cognitive development; this work led, in particular, to the publication of the article "Auditor Independence in Kinship Economies: A MacIntaryan Perspective" in Journal of Business Ethics in 2023, co-authored with Erica Pimentel and Cedric Lesage.   Her other, more recent, research focuses on accounting training, the meaning at work, the identity and the career choices of auditors.  Soraya Bel hadj Ali also produces academic works dealing with the themes studied in her courses, which are published as case studies at CCMP.