Accounting & Law

The department has strong research in the respective fields of accounting and law. Our research environment encourages working over disciplinary boundaries.

The focus of the research within the department is on cross-border aspects such as:

• Between two or more subjects such as accounting and law,
• Between national and international regulations and standards such as international taxation and international accounting,
• Between different areas within the same subject such as management accounting and the succession of SMEs,
• Comparative research projects and research methods covering e.g. EU law, company law, private international law, direct and indirect taxation.

Accounting

In the area of accounting the following research topics are covered:

• Accounting and the Cost of Equity Capital
• Corporate Governance
• Executive Compensation
• Financial Accounting Practices
• Financial and Economic Crises: The Role of Accounting and Auditing
• Measurement Issues in Earnings Quality
• The Impact of New Regulations

Law

In the area of law the following research topics are covered:

• EU Tax Law
• EU Value Added Tax Law
• EU Law and Its Connection to Private International Law
• Regulatory Techniques and Effects
• Tax Treaties
• Swedish and Comparative Company Law
• Swedish and Comparative Contract Law

The cross-disciplinary research is focused on cooperation between law and economics, on protection of ownership positions in family-owned businesses, as well as intergenerational succession of ownership in the same enterprises, and business administration on succession of family-owned and headed businesses. This research is mainly performed under the umbrella of Centre for Family Enterprises and Ownership (CeFEO), which is a research organisation within JIBS focused on family businesses, but also within the Media Management and Transformation Centre (MMTC).

The Institute of Foreign Law/Institutet för Utländsk Kommersiell Rätt (IUR) is connected to the department of Accounting and Law.