Trust and Accounting Regulation: Towards an Interdisciplinary Research Agenda

20 Pages Posted: 7 Mar 2013

See all articles by Sebastian Hoffmann

Sebastian Hoffmann

HHL Leipzig Graduate School of Management

Henning Zülch

HHL Leipzig Graduate School of Management

Date Written: March 6, 2013

Abstract

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.

Keywords: trust, accounting, accountability

JEL Classification: M40

Suggested Citation

Hoffmann, Sebastian and Zülch, Henning, Trust and Accounting Regulation: Towards an Interdisciplinary Research Agenda (March 6, 2013). Available at SSRN: https://ssrn.com/abstract=2229080 or http://dx.doi.org/10.2139/ssrn.2229080

Sebastian Hoffmann (Contact Author)

HHL Leipzig Graduate School of Management ( email )

Jahnallee 59
Leipzig, D-04109
Germany

Henning Zülch

HHL Leipzig Graduate School of Management ( email )

Jahnallee 59
Leipzig, Saxony D-04109
Germany
+49(341)9851701 (Phone)
+49(341)9851702 (Fax)

HOME PAGE: http://www.hhl.de/faculty-research/faculty/accounting-auditing/

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