TY  - RPRT
U1  - Arbeitspapier
A1  - Hoffmann, Sebastian
A1  - Zülch, Henning
T1  - Trust and accounting regulation
BT  - towards an interdisciplinary research agenda
T2  - HHL Working paper
N2  - Based on understanding accounting as a social construct we aim to raise research questions in context of trust and accounting regulation. While not providing a comprehensive literature overview, we identify opportunities for research which we mainly see in understanding what trust in accounting constitutes. Regulation theory and issues surrounding the communication between organizations and stakeholders qualify for both theoretical and empirical research. In all contexts we find application of interdisciplinary approaches to offer fruitful perspectives, not only within business economics but beyond. We argue that the proposed agenda has implications for practice and policy as it may inform companies as well as regulators on how to adequately deal with trust when reporting financial information
T3  - HHL-Arbeitspapier / HHL Working paper - 118 
Y1  - 2013
SP  - 18
S1  - 18
PB  - HHL Leipzig Graduate School of Management
CY  - Leipzig
ER  -