Events

14-15 December 2018 | London School of Economics and Political Science

The aim of this workshop series continues to be agenda-building, and to stimulate research into the practices of financial accounting and auditing. The event provides a constructive forum for authors of developing papers and proposed studies, including later stage PhD students.

As in prior years, the fourteen workshop papers deal with many different aspects of financial accounting and auditing, including sustainability, standard setting and the virtual economy. The draft programme can be accessed here.

Please note that registration for FRASOP 2018 has now closed.

Workshop at the London School of Economics
Financial reporting and auditing as social and organizational practice
14 -15 December 2018

FRASOP 2018 Papers

Day one
Audit, Chair: Mike Power 

De Vries, De Loo & Blomme, Thinking with Bourdieu’s concept of hysteresis: When new audit trainees feel as a fish out of water

Tan & Dai, Forming and Organising the Leaving Audit Self for Voluntary Career Transition beyond Audit: The Case of Ex-Big-4 Auditors

Sustainability 1, Chair: Keith Robson

Wang, Cooper & Chapman, Are companies walking the talk in their sustainability reports: a pragmatic viewon corporate water disclosures

Sabelfield & Dumay, Rhetorical history in integrated reports

Financial Reporting 1, Chair: Power

Alon & Mintchik, Institutional logics and multi-mode standardization: Evolution of accounting standards in Russia

Bissessur, Litjens & Ormazábal, Legal origins, Institutional Logics and the Construction of Enforcement of International Financial Reporting Standards in the European

Counting People, Chair: Keith Robson

Crvelin & Lohlein, The making of an infrastructure: accounting and classification work in Germany’s civil society

Day Two

Virtual Economy, Chair: Keith Robson

Baudot, Kallio, Kettunen & Hovi, Playing Games in the Virtual Economy: Gamification of Revenue Recognition in the Sale of Virtual Goods

Hartmann, Reuter & Strauss, Creating space for organizational governance in everyday life: a car insurance and its smart product strategy

Financial Reporting 2, Chair: Power

Pucci & Riise Johansen, Solidifying financial accounting texts: The purification of IFRS 9 (Financial Instruments) in the EU

Oberwallner, Pelger & Sellhorn, Initiation of voluntary change and innovation in external reporting: A case study of the restructuring of an annual report

Sustainability 2, Chair: Robson

Charnock, The Emergence and Interconnecting of Mediating Instruments: A study of how accounting begins

Bluntz & Van Weeren, It’s not about manipulating the results: it’s about refining the methodology - creativefriction in the production of sustainability ratings

Governance, Chair: Power

Richard, Lambert & Leca: Proxy Contests as Legitimation Contests:Developing Competing Discursive Strategiesto Court Investor Votes