Jan Friedrich

Assistant Professor

ESCP Business School

France

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About

Jan Friedrich is an Assistant Professor at ESCP Business School in France. His research areas encompass financial reporting, environmental accounting, transnational governance of accounting regulation, and regulatory arbitrage. He has recently published articles focusing on the intersection of accounting standards and tax laws, as well as the influence of academic literature on accounting regulation.

Articles (7)

Year:

2025

Year:

2025

Year:

2025

Year:

2024

Year:

2021

Year:

2021

Year:

2020

Collaborators (1)

Leonard Seabrooke

Professor of International Political Economy & Economic Sociology

Copenhagen Business School

DENMARK

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Jan Friedrich

Research Interests

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Articles (7)

Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities

Die Richterschaft des Reichsfinanzhofs und Bundesfinanzhofs im Wandel der Zeit

Building a Trust Machine: Fidelity mechanisms in organizations

Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation

Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases

The Economic, Legal and Social Dimension of Regulatory Arbitrage

The effect of academic literature on accounting regulation: evidence from leases in Germany

Collaborators (1)

Leonard Seabrooke

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