Project Manager
Loft, AnneProject manager
Lund UniversityAmount granted
2 944 000 SEKYear
2014
In recent decades, the number of regulations in the field of accounting has increased significantly. Globalization, increased environmental concerns and financial crises are some of the explanations for the increased scope of new regulations. An important question in this context is what effects the new regulations have on companies' operations. Accounting plays a central role in companies' economic decision-making. New regulations can affect the accounting practices of companies and changes in accounting practices can in turn affect the economic decisions made by company management. Although regulation and accounting are significant activities in firms, knowledge of how regulation affects firms' practices is limited. To develop knowledge on the relationship between regulation and practice, three related sub-projects are being carried out.
The first subproject focuses on how the new IFRS accounting model affects firms' decision-making. The second subproject focuses on comparing the impact of regulations on accounting practices in two industries with different levels of regulatory requirements. The third sub-project focuses on the impact of accounting regulations on the practice of the accounting and auditing profession.