Research Areas/Interests
My research focuses on accounting and audit regulations, particularly in respect of International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and International Public Sector Accounting Standards (IPSAS). Other areas of interest include empirical questions on taxation, and institutional structures underlying accounting and audit in emerging markets. For my PhD, I examined the implications of accounting and audit regulations focusing on audit fees, auditors' use of experts, and accounting quality. My recent scholarly works focused on ascertaining whether self-regulation by the audit profession versus government oversight has consequences for audit fees and whether IFRS adoption approaches impact accounting quality.