Dr Srivatsan Lakshminarayan
Senior Lecturer (Education) in Accountancy

Research area(s)

Publications:

Lakshminarayan, S., 2021. Jurisprudence and the conceptual framework project: the enduring ideas of Scott, Spacek and Stamp. International Journal of Critical Accounting, 12(5), pp.444-464.

Lakshminarayan, S., 2018. The 2018 Conceptual Framework for International Financial Reporting Standards: An Examination of Conservatism (Asymmetric Prudence) (Doctoral dissertation, SOAS University of London).

Lakshminarayan, S., 2017. Market fundamentalism in the age of ‘haute finance': The enclosing of policy space in ‘emerging’India. Ephemera: Theory and Politics in Organization, 17(4), pp.849-865.

Conference Papers:

AFAANZ Accounting History Special Interest Group (2023) - 20th Accounting History Virtual Symposium: Unravelling ‘earning power’: A re-examination of the Trueblood Study Group (1973)  recommendations

British Accounting and Finance Association (BAFA) Audit Special Interest Group (2022) - Key Audit Matters: A critique of the IAASB's ISA 701 project

Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference (2020) - The Introduction of Measurement Uncertainty in the IASB’s Revised Conceptual Framework: A Critical Evaluation - A Saha, S Lakshminarayan

Research Interests

Srivatsan’s PhD thesis examined the due process related to the development of the IASB’s revised (2018) conceptual framework, internal coherence of the framework with new and amended International Financial Reporting Standards (IFRS), and framework consistency with established accounting principles such as stewardship, reliability and (in particular), asymmetric prudence. 

More broadly, his areas of research interest include:

1) Conceptual frameworks within which internationally applicable accounting/auditing standards are developed.

2) Analysis of due process documentation developed during standard-setting with a particular focus on reasoning/arguments presented and their interaction with established/historical accounting norms and practices.