Institut for Regnskab

kbeacc

Institut for Regnskab

Kirstin
Becker
Lektor


Kontor: SOL/C4.25
E-mail: kbe.acc@cbs.dk
Præsentation

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.
 

Primære forskningsområder
  • Politics of accounting standard setting and adoption
Link til denne hjemmeside
www.cbs.dk/staff/kbeacc
Kurser
  • Financial accounting (undergraduate)  
  • Financial accounting and reporting and its digital context (undergraduate)
  • Seminar on IFRS research (graduate; external teaching at Innsbruck University)
Udvalgte publikationer
  • 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.

 

Publikationer sorteret efter:
2025
Kirstin Becker; Holger Daske; Christoph Pelger; Stephen A. Zeff / Political Ideology Shapes Reporting Regulation : SEC Commissioners' Views on IFRS for US Issuers.
I: Journal of International Financial Management and Accounting, 31.1.2025
Tidsskriftartikel > peer review
Kirstin Becker; Ulfert Gronewold; Katharina Weiss / Using Legitimacy Strategies to Secure Organisational Survival Over Time : The Case of EFRAG.
I: Accounting and Business Research, Vol. 55, Nr. 3, 4.2025, s. 271-301
Tidsskriftartikel > peer review
2024
Kirstin Becker; Christoph Pelger; Richard Pucci / Contesting and Defending the Boundaries of Accounting Standard-setting : The Case of the FASB’s Current Expected Credit Loss Model.
Paper presented at The EIASM Accounting Forum on Qualitative Research in North American Journals, 2024
Paper
2023
Kirstin Becker; Holger Daske; Christoph Pelger; Stephen Zeff / IFRS Adoption in the United States : An Analysis of the Role of the SEC’s Chairs.
I: Journal of Accounting and Public Policy, Vol. 42, Nr. 3, 5.2023
Tidsskriftartikel > peer review
2022
Kirstin Becker; Holger Daske; Christoph Pelger; Stephen Zeff / An Analysis of the SEC’s Drive to Bring IFRS to U.S. Capital Markets
Paper presented at The 44th Annual Congress of the European Accounting Association. 2022, 2022
Paper > peer review
2021
Kirstin Becker; Jannis Bischof; Holger Daske / IFRS : Markets, Practice, and Politics.
I: Foundations and Trends in Accounting, Vol. 15, Nr. 1-2, 2021
Tidsskriftartikel > peer review
2020
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
Paper
Faglige interesser
  • 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)
     
Bibeskæftigelse

Innsbruck University; Teaching; 2021