{"id":4143,"date":"2023-09-08T15:52:25","date_gmt":"2023-09-08T13:52:25","guid":{"rendered":"https:\/\/www.uni.lu\/fdef-en\/blog\/research-groups\/corporate-governance-and-accounting\/research\/"},"modified":"2026-01-06T14:45:31","modified_gmt":"2026-01-06T13:45:31","slug":"research","status":"publish","type":"research-groups","link":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/","title":{"rendered":"Research"},"content":{"rendered":"<div class=\"section py-0 static\">\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><!-- SecondaryNavigationMirror --><div class=\"js-secondary-nav--sticky wp-block-unilux-blocks-secondary-navigation\" id=\"bd98c4d1-d7a8-4b0f-a330-44bb342ab3fa\">\n    <nav id=\"secondary-navigation\" role=\"navigation\" aria-label=\"Secondary menu\" class=\"secondary-nav\">\n        <button class=\"secondary-nav__button btn btn-solid--primary w-full\" aria-expanded=\"false\" aria-controls=\"secondary-navigation__list\" title=\"The selected page is Overview\" type=\"button\">\n            <span class=\"btn__name mr-auto\">Overview<\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n            <\/svg>\n        <\/button>\n\n        <ul id=\"secondary-navigation__list\" class=\"secondary-nav__list\">\n            <li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Overview<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link isactived\" aria-current=\"page\">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Research<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/join-us\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Join us<\/span>\n    <\/a>\n<\/li>\n        <\/ul>\n    <\/nav>\n<\/div>\n<!-- end SecondaryNavigationMirror --><\/div><\/section>\n\n\n\n<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h1 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"research-at-corporate-governance-and-accounting-group\"\n    >\nResearch at Corporate Governance and Accounting group<\/h1>\n\n\n\n<p>The researchers analyse managerial and financial accounting, the role of auditors, and the influence of different reporting standards on economic outcomes.<\/p>\n\n\n\n<ul class=\"wp-block-unilux-blocks-custom-buttons btn-list\"><li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"true\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"true\"\n                target=\"_self\"\n        class=\"btn btn--primary\"\n            >People<\/a>\n<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"projects\"\n    >\nSome of our projects<\/h2>\n\n\n\n<div class=\"wp-block-unilux-blocks-accordion accordion accordion--theme accordion-standard\" data-reference=\"b296c6bc-f1da-4bf0-9e77-c4c0dcc71a5f\" data-accordion-type=\"standard\"><div class=\"accordion__item  wp-block-unilux-blocks-accordion-item\">\n    <h3 class=\"accordion__header\"\n        >\n        <button\n            type=\"button\"\n            id=\"accordion-labelledby-a8d0dc98-3a90-4388-8db4-f615b263e3e9\"\n            class=\"accordion__button collapsed\"\n            aria-expanded=\"false\"\n            aria-controls=\"accordion-panel-a8d0dc98-3a90-4388-8db4-f615b263e3e9\"\n            data-bs-toggle=\"collapse\"\n            data-bs-target=\"#accordion-panel-a8d0dc98-3a90-4388-8db4-f615b263e3e9\"\n        >\n            <span class=\"accordion__title\">\n                                The usability of the Qu\u00e9bec and European emission inventories            <\/span>\n\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h3>\n    <div id=\"accordion-panel-a8d0dc98-3a90-4388-8db4-f615b263e3e9\"\n        class=\"accordion__collapse collapse\"\n        aria-labelledby=\"accordion-labelledby-a8d0dc98-3a90-4388-8db4-f615b263e3e9\"\n        data-bs-parent=\"[data-reference=&quot;b296c6bc-f1da-4bf0-9e77-c4c0dcc71a5f&quot;]\"\n    >\n        <div class=\"accordion__body \">\n            \n<ul class=\"wp-block-unilux-blocks-highlighted-list list-highlighted list-highlighted--architectural\"><li class=\"list-highlighted__item  wp-block-unilux-blocks-highlighted-list-item\">\n    <header class=\"list-highlighted__header wp-block-unilux-blocks-highlighted-list-item-header\">\n    \n<h5 class=\"text-18 has-text-align-left wp-block-unilux-blocks-heading\"        id=\"start-date\"\n    >\nStart date<\/h5>\n<div class=\"wp-block-unilux-blocks-bigtext\">\n    <span>\n        \n    <\/span>\n<\/div><\/header><div class=\"list-highlighted__body wp-block-unilux-blocks-highlighted-list-item-body\">\n    <div class=\"wp-block-unilux-blocks-highlighted-list-item-free-content-area\">\n    \n<p>01\/03\/2023<\/p>\n<\/div><\/div><\/li>\n\n<li class=\"list-highlighted__item  wp-block-unilux-blocks-highlighted-list-item\">\n    <header class=\"list-highlighted__header wp-block-unilux-blocks-highlighted-list-item-header\">\n    \n<h5 class=\"text-18 has-text-align-left wp-block-unilux-blocks-heading\"        id=\"duration-in-months\"\n    >\nDuration in months<\/h5>\n<div class=\"wp-block-unilux-blocks-bigtext\">\n    <span>\n        \n    <\/span>\n<\/div><\/header><div class=\"list-highlighted__body wp-block-unilux-blocks-highlighted-list-item-body\">\n    <div class=\"wp-block-unilux-blocks-highlighted-list-item-free-content-area\">\n    \n<p>24<\/p>\n<\/div><\/div><\/li>\n\n<li class=\"list-highlighted__item  wp-block-unilux-blocks-highlighted-list-item\">\n    <header class=\"list-highlighted__header wp-block-unilux-blocks-highlighted-list-item-header\">\n    \n<h5 class=\"text-18 has-text-align-left wp-block-unilux-blocks-heading\"        id=\"funding\"\n    >\nFunding<\/h5>\n<div class=\"wp-block-unilux-blocks-bigtext\">\n    <span>\n        \n    <\/span>\n<\/div><\/header><div class=\"list-highlighted__body wp-block-unilux-blocks-highlighted-list-item-body\">\n    <div class=\"wp-block-unilux-blocks-highlighted-list-item-free-content-area\">\n    \n<p>FNR<\/p>\n<\/div><\/div><\/li>\n\n<li class=\"list-highlighted__item  wp-block-unilux-blocks-highlighted-list-item\">\n    <header class=\"list-highlighted__header wp-block-unilux-blocks-highlighted-list-item-header\">\n    \n<h5 class=\"text-18 has-text-align-left wp-block-unilux-blocks-heading\"        id=\"project-team\"\n    >\nProject Team<\/h5>\n<div class=\"wp-block-unilux-blocks-bigtext\">\n    <span>\n        \n    <\/span>\n<\/div><\/header><div class=\"list-highlighted__body wp-block-unilux-blocks-highlighted-list-item-body\">\n    <div class=\"wp-block-unilux-blocks-highlighted-list-item-free-content-area\">\n    \n<p>Thomas Kaspereit, Man Hiep Nguyen<\/p>\n<\/div><\/div><\/li>\n\n<li class=\"list-highlighted__item  wp-block-unilux-blocks-highlighted-list-item\">\n    <header class=\"list-highlighted__header wp-block-unilux-blocks-highlighted-list-item-header\">\n    \n<h5 class=\"text-18 has-text-align-left wp-block-unilux-blocks-heading\"        id=\"abstract\"\n    >\nAbstract<\/h5>\n<div class=\"wp-block-unilux-blocks-bigtext\">\n    <span>\n        \n    <\/span>\n<\/div><\/header><div class=\"list-highlighted__body wp-block-unilux-blocks-highlighted-list-item-body\">\n    <div class=\"wp-block-unilux-blocks-highlighted-list-item-free-content-area\">\n    \n<p>This project aims to address the challenges that are associated with the usability of the Qu\u00e9bec and European emission inventories in research projects that require firm-year level data. It will employ the resultant merged database to answer prominent questions related to corporate policy, valuation discounts, and risk management strategies that could not be previously addressed due to data mapping difficulties. Moreover, it will make the mapping algorithm publicly available to facilitate future research in this area.<\/p>\n<\/div><\/div><\/li><\/ul>\n        <\/div>\n    <\/div>\n<\/div><\/div>\n<\/div><\/section>\n\n\n<section class=\"section section wp-block-unilux-blocks-quick-link-discover-section\">\n    <div class=\"container xl:max-w-screen-xl\">\n        \n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"discover-more\"\n    >\nDiscover more<\/h2>\n\n<ul class=\"wp-block-unilux-blocks-quick-link-discover quick-link-list\">\n<li class=\"wp-block-unilux-blocks-quick-link-discover-item\">\n    <a\n                    href=\"https:\/\/www.fnr.lu\/\"\n                    class=\"quick-link\"\n            target=\"_blank\"\n    >\n            <span class=\"quick-link__container\">\n                <span class=\"quick-link__text\">\n                    FNR                <\/span>\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--external-link \"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--external-link\"><\/use><\/svg>            <\/span>\n    <\/a>\n<\/li>\n<\/ul>\n    <\/div>\n<\/section><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":100,"featured_media":4140,"parent":4142,"menu_order":1,"template":"","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"Corporate Governance and Accounting","uluxPrePostTitle":"Research Group","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false},"field-of-interest":[],"organisation":[],"authorship":[100,98,99,413],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Research - Corporate Governance and Accounting - FDEF research group I ±¬ÁϳԹÏÍø<\/title>\n<meta name=\"description\" content=\"The researchers analyse managerial and financial accounting, the role of auditors, and the influence of different reporting standards on economic\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Research\" \/>\n<meta property=\"og:description\" content=\"The researchers analyse managerial and financial accounting, the role of auditors, and the influence of different reporting standards on economic\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/\" \/>\n<meta property=\"og:site_name\" content=\"FDEF EN\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/uni.FDEF.lu\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-06T13:45:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/09\/FDEF_DEM_Corporate_governance_and_accounting_compliance-ge5ca43kZmfWH.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"801\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/\",\"url\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/\",\"name\":\"Research - Corporate Governance and Accounting - FDEF research group I ±¬ÁϳԹÏÍø\",\"isPartOf\":{\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/09\/FDEF_DEM_Corporate_governance_and_accounting_compliance-ge5ca43kZmfWH.jpg\",\"datePublished\":\"2023-09-08T13:52:25+00:00\",\"dateModified\":\"2026-01-06T13:45:31+00:00\",\"description\":\"The researchers analyse managerial and financial accounting, the role of auditors, and the influence of different reporting standards on economic\",\"breadcrumb\":{\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#primaryimage\",\"url\":\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/09\/FDEF_DEM_Corporate_governance_and_accounting_compliance-ge5ca43kZmfWH.jpg\",\"contentUrl\":\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/09\/FDEF_DEM_Corporate_governance_and_accounting_compliance-ge5ca43kZmfWH.jpg\",\"width\":1920,\"height\":801},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.uni.lu\/en\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Faculty of Law, Economics and Finance\",\"item\":\"https:\/\/www.uni.lu\/fdef-en\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Research Groups\",\"item\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Corporate Governance and Accounting\",\"item\":\"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Research\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/#website\",\"url\":\"https:\/\/www.uni.lu\/fdef-en\/\",\"name\":\"FDEF\",\"description\":\"Faculty of Law, Economics and Finance I Uni.lu\",\"publisher\":{\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/#organization\"},\"alternateName\":\"Faculty of Law, Economics and Finance I ±¬ÁϳԹÏÍø\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.uni.lu\/fdef-en\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/#organization\",\"name\":\"FDEF - ±¬ÁϳԹÏÍø I Uni.lu\",\"alternateName\":\"Faculty of Law, Economics and Finance\",\"url\":\"https:\/\/www.uni.lu\/fdef-en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.uni.lu\/fdef-en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2026\/03\/03111918\/FDEF_SM-Profile_1600x1600px-scaled.jpg\",\"contentUrl\":\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2026\/03\/03111918\/FDEF_SM-Profile_1600x1600px-scaled.jpg\",\"width\":2560,\"height\":2560,\"caption\":\"FDEF - ±¬ÁϳԹÏÍø I Uni.lu\"},\"image\":\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2026\/04\/24144328\/20200609-Belval-Campus_Henri-Goergen-23.jpg\",\"sameAs\":[\"https:\/\/www.facebook.com\/uni.FDEF.lu\",\"https:\/\/www.linkedin.com\/showcase\/fdef-uni-lu\/\"],\"email\":\"communication@uni.lu\",\"telephone\":\"+3524666441\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"2, place de l\u2019Universit\u00e9\",\"addressLocality\":\"Esch-sur-Alzette\",\"postalCode\":\"4365\",\"addressCountry\":\"LU\"},\"description\":\"Faculty of Law, Economics and Finance I Uni.lu\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Research - Corporate Governance and Accounting - FDEF research group I ±¬ÁϳԹÏÍø","description":"The researchers analyse managerial and financial accounting, the role of auditors, and the influence of different reporting standards on economic","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/","og_locale":"en_GB","og_type":"article","og_title":"Research","og_description":"The researchers analyse managerial and financial accounting, the role of auditors, and the influence of different reporting standards on economic","og_url":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/","og_site_name":"FDEF EN","article_publisher":"https:\/\/www.facebook.com\/uni.FDEF.lu","article_modified_time":"2026-01-06T13:45:31+00:00","og_image":[{"width":1920,"height":801,"url":"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/09\/FDEF_DEM_Corporate_governance_and_accounting_compliance-ge5ca43kZmfWH.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/","url":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/","name":"Research - Corporate Governance and Accounting - FDEF research group I ±¬ÁϳԹÏÍø","isPartOf":{"@id":"https:\/\/www.uni.lu\/fdef-en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#primaryimage"},"image":{"@id":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#primaryimage"},"thumbnailUrl":"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/09\/FDEF_DEM_Corporate_governance_and_accounting_compliance-ge5ca43kZmfWH.jpg","datePublished":"2023-09-08T13:52:25+00:00","dateModified":"2026-01-06T13:45:31+00:00","description":"The researchers analyse managerial and financial accounting, the role of auditors, and the influence of different reporting standards on economic","breadcrumb":{"@id":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#primaryimage","url":"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/09\/FDEF_DEM_Corporate_governance_and_accounting_compliance-ge5ca43kZmfWH.jpg","contentUrl":"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/09\/FDEF_DEM_Corporate_governance_and_accounting_compliance-ge5ca43kZmfWH.jpg","width":1920,"height":801},{"@type":"BreadcrumbList","@id":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/research\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.uni.lu\/en"},{"@type":"ListItem","position":2,"name":"Faculty of Law, Economics and Finance","item":"https:\/\/www.uni.lu\/fdef-en\/"},{"@type":"ListItem","position":3,"name":"Research Groups","item":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/"},{"@type":"ListItem","position":4,"name":"Corporate Governance and Accounting","item":"https:\/\/www.uni.lu\/fdef-en\/research-groups\/corporate-governance-and-accounting\/"},{"@type":"ListItem","position":5,"name":"Research"}]},{"@type":"WebSite","@id":"https:\/\/www.uni.lu\/fdef-en\/#website","url":"https:\/\/www.uni.lu\/fdef-en\/","name":"FDEF","description":"Faculty of Law, Economics and Finance I Uni.lu","publisher":{"@id":"https:\/\/www.uni.lu\/fdef-en\/#organization"},"alternateName":"Faculty of Law, Economics and Finance I ±¬ÁϳԹÏÍø","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.uni.lu\/fdef-en\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.uni.lu\/fdef-en\/#organization","name":"FDEF - ±¬ÁϳԹÏÍø I Uni.lu","alternateName":"Faculty of Law, Economics and Finance","url":"https:\/\/www.uni.lu\/fdef-en\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.uni.lu\/fdef-en\/#\/schema\/logo\/image\/","url":"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2026\/03\/03111918\/FDEF_SM-Profile_1600x1600px-scaled.jpg","contentUrl":"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2026\/03\/03111918\/FDEF_SM-Profile_1600x1600px-scaled.jpg","width":2560,"height":2560,"caption":"FDEF - ±¬ÁϳԹÏÍø I Uni.lu"},"image":"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2026\/04\/24144328\/20200609-Belval-Campus_Henri-Goergen-23.jpg","sameAs":["https:\/\/www.facebook.com\/uni.FDEF.lu","https:\/\/www.linkedin.com\/showcase\/fdef-uni-lu\/"],"email":"communication@uni.lu","telephone":"+3524666441","address":{"@type":"PostalAddress","streetAddress":"2, place de l\u2019Universit\u00e9","addressLocality":"Esch-sur-Alzette","postalCode":"4365","addressCountry":"LU"},"description":"Faculty of Law, Economics and Finance I Uni.lu"}]}},"_links":{"self":[{"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/research-groups\/4143"}],"collection":[{"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/research-groups"}],"about":[{"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/types\/research-groups"}],"author":[{"embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/users\/100"}],"version-history":[{"count":5,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/research-groups\/4143\/revisions"}],"predecessor-version":[{"id":22989,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/research-groups\/4143\/revisions\/22989"}],"up":[{"embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/research-groups\/4142"}],"wp:authorship":[{"embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/users\/100"},{"embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/users\/98"},{"embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/users\/99"},{"embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/users\/413"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/media\/4140"}],"wp:attachment":[{"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/media?parent=4143"}],"wp:term":[{"taxonomy":"field-of-interest","embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/field-of-interest?post=4143"},{"taxonomy":"organisation","embeddable":true,"href":"https:\/\/www.uni.lu\/fdef-en\/wp-json\/wp\/v2\/organisation?post=4143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}