slkaacc
My research focuses on understanding accounting and auditing as social and organizational practices, exploring their roles in diverse contexts. My work on social networks and their intersection with accounting contributes to advancing the literature by shedding light on the complex and dynamic relationships between accounting, auditing, and corporate governance through legitimacy.
I work as Associate Professor in Accounting at RUC and I am also affiliated with other universities in Europe, Asia and Australia through different teaching and research activities.
Some of my recent publications are:
- Kacanski, S., Jeppesen, K.K. & Wang, P. (2023). EY and KPMG merger: How strong are relationships among board members and their audit partners? A network perspective. Journal of Accounting, Auditing and Finance.
- Kacanski, S., Dreyer, J.K., Sund. K.J. (2023) Measuring Sustainability and CSR: From Reporting to Decision Making, Springer.
- Kacanski, S. (2021). How environment, social and governance scores impact company financial performance indicators: Evidence from Denmark. To be published by Edward Elgar in: Handbook of Sustainability-driven Business Strategies in Practice. Edited by, Stefan Markovic (CBS), Cristina Sancha (OBS) & Adam Lindgreen (CBS).
- Kacanski, S., Lusher, D. & Wang, P. (2021). Auditor Selection Process: An Interplay of Demand Mechanisms – A Multilevel Network Approach, European Accounting Review, Vol 30, No. 1, pp. 115 – 142
I have strong expertise in quantitative research methods, including regression, exponential random graph models (ERGMs), and auto-logistic actor attribute models (ALAAMs) for social network analysis. These methodologies are particularly relevant for addressing contemporary challenges in understanding network structures, stakeholder interactions, and social selection processes within accounting and auditing contexts. Additionally, I have extensive experience working with firm-level data, particularly in relation to corporate structures and stakeholder networks, with focus on both national and international levels.
I have broad experience supervising semester, bachelor and master theses. More specifically, I supervise the topics like:
- The effect of implementation and changes in reporting standards
- ESG standards and reporting
- Interlocking directorships
- Materiality assessment (DMA)
- Auditor selection processes
- Social networks and ERGMs