Dr. Ramanna’s research interests are in the political economy of systems of accountability. Specifically, he investigates how institutions such as regulation and lobbying shape the nature of accounting standards and financial reports. He has explored these ideas in the context of the globalization of financial reporting practices as seen through the adoption across countries of International Financial Reporting Standards. Dr. Ramanna is also interested in the politics and economics of various accounting phenomena such as accounting conservatism and fair-value accounting. More recently, he has begun work exploring across countries the role of transparency as an instrument of accountability.