Jan Friedrich is an Assistant Professor in the Financial Reporting & Audit department at ESCP Business School Paris Campus.

His research lies at the intersection of accounting and sociology. He analyses the dynamics between accounting standard-setting processes and structuring activities by preparers of financial statements. Recent research projects also investigate the regulation of financial markets, occupations and memory work in organisations, and topics related to environmental accounting. His research has been published in Accounting, Organizations and Society, Organization Studies, Accounting History Review, Accounting, Economics, and Law: A Convivium, and Kölner Zeitschrift fuer Soziologie (KZfSS).

He holds a PhD in accounting from Goethe University Frankfurt. During his PhD, he was a visiting research scholar at Copenhagen Business School, ESSEC Business School, and Sciences Po. He teaches International Financial Reporting (IFRS) in the Master in Management and Big Data and Business Analytics programme.

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15 publications

Academic Articles

2025

FRIEDRICH, J., T. KUNKEL, L. SEABROOKE, K. YOUNG

Building a Trust Machine: Fidelity Mechanisms in Organizations

ORGANIZATION STUDIES

Academic Articles

2025

FRIEDRICH, J., T. KUNKEL

Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities

CRITICAL PERSPECTIVES ON ACCOUNTING

Academic Articles

2025

FRIEDRICH, J., C. HOSSFELD, T. KUNKEL

Die Richterschaft des Reichsfinanzhofs und Bundesfinanzhofs im Wandel der Zeit

STEUER UND WIRTSCHAFT. ZEITSCHRIFT FÜR DIE GESAMTEN STEUERWISSENSCHAFTEN, 2, 146-155

ESCP Impact Papers

2025

FRIEDRICH, J., C. HOSSFELD, A. LE MANH, F. , G. VENUTI

CFOs in the Age of AI: How Artificial Intelligence is Transforming Accounting and Audit

ESCP Impact Papers, 2025-35-EN

Academic Articles

2024

FRIEDRICH, J., T. KUNKEL, M. THIEMANN

Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation

ACCOUNTING, ORGANIZATIONS AND SOCIETY, 113

Conference Presentations

2023

FRIEDRICH, J., T. KUNKEL

Reimagining the Conceptual Foundation of Accounting: Environmental Wealth and the Society at Large

Society for the Advancement of Socioeconomics

Academic Articles

2021

FRIEDRICH, J.

Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases

ACCOUNTING, ECONOMICS, AND LAW, 11 (2), 201-232

Academic Articles

2021

FRIEDRICH, J., M. THIEMANN

The Economic, Legal and Social Dimension of Regulatory Arbitrage

ACCOUNTING, ECONOMICS, AND LAW, 11 (2), 81-90

Academic Articles

2020

FRIEDRICH, J.

The effect of academic literature on accounting regulation: evidence from leases in Germany

ACCOUNTING HISTORY REVIEW (FORMERLY: ACCOUNTING, BUSINESS AND FINANCIAL HISTORY), 30, 113-136

Academic Articles

2018

FRIEDRICH, J., M. THIEMANN, M. BIRK

Much Ado About Nothing? Macro-Prudential Ideas and the Post-Crisis Regulation of Shadow Banking

KÖLNER ZEITSCHRIFT FÜR SOZIOLOGIE UND SOZIALPSYCHOLOGIE