After completing the doctoral education PhD student Maria Bengtsson will defend her thesis 2 December. Get a quick glimpse of her thesis, experiences and near future.
Hi, Maria! You are about to defend your thesis National adoption of international financial reporting standards – The case of China. In short, what is your thesis about?
“My thesis examines, by using China as the case study, the causes of different degrees of IFRS adoption at the national level and analyzes how and why such causes affect accounting standard-setters’ strategies in the era of international accounting harmonization.The findings show that the factors influencing national adoption of IFRS are multifaceted, fluid, and interrelated. The accounting standard-setters’ reaction to the pressure of international accounting harmonization can be strategic responses that follow their national ideology. Furthermore, IFRS convergence, in the case of China, reflects a cooperation and mutual dependence between the external institutional norm and the adopting organization, rather than a one-sided pressure.“
In three words, how would you describe your years as a PhD student at LUSEM?
What are you up to now?
“I will stay in academia in the pursuit of teaching and research.“
Thank you, Maria! Wishing you all the best!