As a consequence of accounting scandals, Germany – like many other countries – set up a supervisory body to control the compliance of listed companies with accounting regulations. The Financial Reporting Enforcement Panel (FREP) assumed their duty in July 2005 and has forced a number of...

Based on understanding accounting as a social construct we aim to raise research questions in context of trust and accounting regulation. While not providing a comprehensive literature overview, we identify opportunities for research which we mainly see in understanding what trust in accounting...