Lakshminarayan, S. [Forthcoming]. Jurisprudence and the Conceptual Framework project: The enduring ideas of Scott, Spacek and Stamp. International Journal of Critical Accounting.
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.
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 content relating to development of IFRS with a particular focus on interaction of due process documentation with accounting theory
3) Accounting practices in emerging markets, in particular, India.