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Trust and accounting regulation : towards an interdisciplinary research agenda

  • 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

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Document Type:Working Paper
Author:Sebastian HoffmannORCiD, Henning ZülchORCiD
Chairs and Professorships:Chair of Accounting and Auditing
Parent Title (German):HHL Working paper
Series (Serial Number):HHL-Arbeitspapier / HHL Working paper (118)
Place of publication:Leipzig
Publisher:HHL Leipzig Graduate School of Management
Year of Completion:2013
Page Number:18
Licence (German):License LogoUrheberrechtlich geschützt