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Workshop Announcement

"Financial Reporting and Auditing as Social and Organizational Practice"

16 – 17 December 2013, London School of Economics and Political Science.

Cover of issue of Accounting, Organizations and SocietyThis workshop explores the social and organizational aspects of financial accounting and auditing issues. It is sponsored by Accounting, Organizations and Society, IPARG: Interdisciplinary Perspectives on Accounting and the London School of Economics and Political Science. Please see the workshop programme  for further details. 

Registration is now CLOSED

Papers to be presented (in presentation order):

Brivot & Himick: When standard setters need outside expert knowledge: a study of the framing activities used by actuaries, financial economists and accountants during GASB's 2009-2012 "Pension Project"

Girelli, Quagli & Zambon: Vaulation, Standard Setting and Territorial Claims on Accounting: The Case of the Organismo Italiano Di Valutazione.

Chahed: The dynamics of making statutory disclosure provisions in financial reporting: A case of softening hard law?

Sonnerfeldt: An emerging Epistemic community? An exploration of the relationship between emerging and prevailing logics in the corporate reporting regulatory space.

Georgiou: Accounting and financial analysis: exploring the implications of fair value accounting. 

Hjelstrom et al: Through the looking glass: Capital market actors' use of financial information.

Hartmann & Mouritsen: Inscribing the future: Goodwill accounting at the nexus of financial and management accounting. 

Thiemann & Lepoutre: Stitching on the Edge - Accounting for the financial crisis.

Baudot: Transnational accounting policy making: Dynamics of negotiation and consensus between "space cadets" and "dinosaurs"

Stenka:Rhetoric in International Standard Setting Process: An Interactive Process of Meaning - making in the Quest for Legitimacy

Ahrens & Johed: Board work as organized hypocrisy: decoupling the audit committee and IFRS from the board.

Bewley, Graham & Peng: Toward understanding how accounting principles become generally accepted: The Case of Fair Value Accounting Movement in China.

Carrington and Tirmen: Facing financial instrument in financial institutions: The fair value hierarchy in accounting standard and coding practise.

Becker, Daske & Sextroh: The Public Environment of Accounting Standard Setting: Media Framing of the Fair Value Debate.

For further enquiries, please email accounting@lse.ac.uk .

Workshop organisers: