Dr Srivatsan Lakshminarayan
Senior Lecturer (Education) in Accountancy
Eastern Gateway 202C
- Email: srivatsan.lakshminarayan@brunel.ac.uk
- Tel: +44 (0)1895 267815
- Economics, Finance and Accounting
- Brunel Business School
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.
Research Interests
My 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, my areas of research interest include:
1) Financial and corporate reporting
2) Conceptual frameworks of accounting, particularly IFRS
2) Standard-setting, particularly IFRS