Dr Carien van Mourik

Lecturer in Accounting

You can email Dr Carien van Mourik directly; but for media enquiries please contact a member of The Open University's Media Relations team.

Biography

Carien joined The Open University Business School as a lecturer in accounting in April 2007 after completing her PhD at Erasmus University Rotterdam in the Netherlands where she had also been a lecturer in accounting from 2001 to 2002.

Her dissertation was about the influence of globalisation on the relation between accounting disclosure and the cost of capital in Japanese firms. For her research she spent several years at Hitotsubashi University in Tokyo, Japan.

Carien is currently a course team member on Certificate in accounting (B680), Issues in international financial reporting (B853) and Financial accounting (B291).

Her research interests are financial accounting theory, comparing financial accounting systems in different countries and jurisdictions, comparing income determination models, the use of financial reporting information, motivations for accounting disclosure such as the cost of capital. More recently, she has become interested in accounting conceptual frameworks in general and particularly the International Accounting Standards Board’s conceptual framework.

Publications

Journal papers

Van Mourik, CM (2010) 'The equity theories and financial reporting: an analysis', Accounting in Europe, vol. 7, issue 2, pp. 191-211. Abstract

Books

Van Mourik, CM (2007) 'Globalisation and the role of financial accounting information in Japan', Tinbergen Institute Research Series, issue 399, Netherlands, Thela Thesis, pp. 221. Abstract

Book chapters

Maltby, J, Rutterford, J, Green, DR, Ainscough, S, Van Mourik, C (2011) 'The evidence for 'democratization' of share ownership in Great Britain in the early twentieth century', Men, Women and Money: Perspectives on Gender, Wealth and Investment 1850-1930, Oxford, Oxford University Press, pp. 184-206. Abstract

Van Mourik, CM (2002) 'Commercial code', Encyclopedia of Japanese Business and Management, London, U.K. and New York, NY, U.S., Routledge, pp. 73-74. Abstract

Van Mourik, CM (2001) 'Joint stock corporation', Encyclopedia of Japanese Business and Management, London, U.K. and New York, NY, U.S., Routledge, pp. 255-257. Abstract

Conference papers

Van Mourik, CM (2010) 'Equity theories and financial accounting: past, present and future', ABFHC in Cardiff on 6-7 September.

Van Mourik, CM (2010) 'Equity theories and financial reporting: past, present and future', 22nd Annual Conference on Accounting, Business & Financial History, Cardiff. Abstract

Van Mourik, CM (2010) 'The IASB and the public interest', IAEER 11th World Congress of Accounting Educators and Researchers, Singapore. Abstract

Van Mourik, CM (2010) 'The legitimacy of the assumptions on which the IASB conceptual framework is based: an institutional perspective', EUFIN in Stirling on 1-2 September.

Van Mourik, CM (2010) 'The legitimacy of the assumptions on which the IASB conceptual framework is based: an institutional perspective', IAAER in Singapore on 4-6 November.

Van Mourik, CM (2010) 'The legitimacy of the assumptions on which the IASB Conceptual Framework is based: an institutional perspective', EIASM 5th Workshop on Accounting and Regulation, Siena, Italy.

Van Mourik, CM (2010) 'The legitimacy of the assumptions on which the IASB Conceptual Framework is based: an institutional perspective', EUFIN Workshop, Stirling, Scotland, UK.

Van Mourik, CM (2008) 'Voluntary disclosure, WAAC, and corporate governance in Japan', EAA European Accounting Association, Rotterdam, The Netherlands.