Jan Friedrich

Jan Friedrich is an Assistant Professor in the Financial Reporting & Audit department at ESCP Business School Paris Campus, where his research bridges accounting and sociology to examine standard-setting dynamics and organizational practices in financial reporting.

He earned his PhD in accounting from Goethe University Frankfurt, complemented by visiting research positions at Copenhagen Business School, ESSEC Business School, and Sciences Po.

His core research spans:

• Accounting standard-setting processes
• Financial market regulation
• Environmental accounting
• Organizational memory work
• Sociology of accounting professions
• Occupational dynamics in regulatory frameworks

Analysis of his recent publications reveals growing interdisciplinary engagement with legal theory and sustainability science, particularly in transnational accounting governance and rights-based environmental accounting approaches.

He teaches International Financial Reporting (IFRS) across the Master in Management and Big Data and Business Analytics programmes.