Dr Sarra Baroudi

Assistant Professor

PhD

Dr Baroudi's current research centres around audit judgement and estimations. She is particularly interested in understanding the factors that affect auditor decision-making process. Her research covers a broad spectrum of subjects like auditor-client interactions, Behavioural accounting and market reaction to financial information.  

She is also interested in Blockchain Technology and its potential impact on auditing and assurance profession. Particularly how it could potentially impact the financial statements audit, how it could introduce possible new assurance services and what are the new roles for the CPA auditor in the blockchain ecosystem. 
 

Areas of interest

• Audit judgement and estimations, Behavioral accounting, Auditor-client interactions, Earnings management, Corporate governance, Blockchain, Cryptocurrencies and FinTech

Qualifications

2016: PhD in Accounting, Hull University, UK
2009: MSc of Accounting and information systems, Institut superieur de gestion (ISG), Tunis

Background

Before joining academia, Dr Baroudi worked as an auditor in KPMG. Prior to joining Heriot-Watt University in 2019, she worked as an Assistant Professor at Woosong University in South Korea.