Project Manager
Olsson, StefanProject manager
Karlstad UniversityAmount granted
2 360 000 SEKYear
2012
The intention is to launch two legal research projects linked to an interdisciplinary research group for research on financial reporting, i.e. companies' communication with society in the form of consolidated or annual reports. Society's interest in companies' external reporting has increased in recent years, partly as a result of high-profile accounting scandals such as the Euro, and partly as a result of the international financial crisis and the strain it has placed on financial institutions such as banks and insurance companies. Public and private law standards determine the extent to which companies' accounts provide a reliable picture. But accounting standards also play an important role in the public sector, for example in the monitoring of municipal finances. The application concerns two legal science dissertation projects related to accounting issues. The first project examines the importance of accounting rules for the obligation to liquidate, i.e. dissolve, a limited liability company that lacks sufficient capital. The second project focuses on accounting in the public sector. In municipal accounting, there are accounting recommendations similar to those in the private sector. The purpose of the project is, among other things, to investigate whether the formation of norms and the application of these recommendations are compatible with the requirements of the Swedish Constitution for public activities.