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.
Primary research areas
International accounting standard setting
Qualitative financial accounting research
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Kirstin Becker; Holger Daske; Christoph Sextroh / Constructing Accounting as a Public Policy Issue : The Framing of Fair Value Accounting during the Global Financial Crisis of 2007–09. 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)