Department of Accounting
Kirstin received her Bachelor’s and Master’s Degree in Business Administration from the University of Mannheim. In 2013, she joined the Center for Doctoral Studies in Business (CDSB) at the University of Mannheim Graduate School of Economic and Social Sciences (GESS) and became a research assistant at the chair of Accounting and Capital Markets. After graduating, Kirstin joined the Department of Accounting at CBS in March 2019.
Her research interests lie in analysing and understanding how financial accounting practices and/or regulations emerge from, are affected by and help to change or maintain the broader institutional order of the society.
- Politics of accounting standard setting and adoption
- Financial accounting (undergraduate)
- Financial accounting and reporting and its digital context (undergraduate)
- Seminar on IFRS research (graduate; external teaching at Innsbruck University)
- Becker, K., Daske, H., Pelger, C., Zeff, S. A. 2022. IFRS Adoption in the United States: An Analysis of the Role of the SEC’s Chairs. Journal of Accounting and Public Policy, 107016.
- Becker, K., Bischof J., Daske, H. 2021. IFRS: Markets, Practice, and Politics. Foundations and Trends in Accounting, Vol. 15, No. 1-2, pp. 1-262.
In: Journal of Accounting and Public Policy, Vol. 42, No. 3, 5.2023
Paper presented at The 44th Annual Congress of the European Accounting Association. 2022, 2022
In: Foundations and Trends in Accounting, Vol. 15, No. 1-2, 2021
Paper presented at Virtual Accounting Research Seminar, 2020
- Global Standards without the United States: Institutional Work and the U.S. Non-Adoption of IFRS (with Holger Daske and Christoph Pelger)
- Constructing Accounting as a Public Policy Issue: The Framing of Fair Value Accounting during the Global Financial Crisis of 2007–09 (Holger Daske and Christoph Sextroh)
Innsbruck University; Teaching; 2021