PhD defence: Richard Pucci
This thesis analyzes the response of the International Accounting Standards Board (IASB) to the 2008 financial crisis. Attention is directed towards the events surrounding the emergency amendments to accounting standards in October 2008 along with the development and endorsement of the IASB’s long-term response to the crisis, IFRS 9. The project contributes to the literature on accounting standard-setting by further explicating three pertinent issues; namely, (1) how agreements are reached in the critical moments of standard-setting, (2) the influence of economics on accounting standards, and (3) how financial accounting texts are solidified.
Supervisors:
Professor MSO Thomas Riise Johansen
Department of Accounting and Auditing
Copenhagen Business School
Professor Peter Skærbæk
Department of Accounting and Auditing
Copenhagen Business School
Assessment Committee:
Professor Kim Klarskov Jeppesen (Chair)
Department of Accounting and Auditing
Copenhagen Business School
Professor Carlos Ramirez
Department of Accounting and Management Control
ESSEC Business School
Professor Christoph Pelger
Institut für Rechnungswesen, Steuerlehre & Wirtschaftsprüfung
University of Innsbrück
Thesis:
The thesis is available here
Reception:
The Doctoral School of Business and Management will host a reception, which will take place immediately after the defence in FUHU Faculty Club, Solbjerg Plads 3, 2000 Frederiksberg.