Research Strategy

Research goals

Our research goals are (1) to provide useful input to regulators and practitioners by conducting cutting-edge research projects, (2) to gain visibility in the international accounting community, and (3) to promote young scientists by advising and mentoring PhD students and young scholars.

Research topics

Our research projects can be classified into three areas: (1) financial accounting topics, including international financial accounting, disclosure regulation and non-financial disclosures such as corporate social responsibility (CSR) reporting, (2) enforcement and corporate governance issues and their interplay with financial reporting, and (3) the economic consequences of digitalization in general and especially on its impact on the finance and accounting function.

Research methods

Our focus is on empirical studies based on archival data which emphasize the identification strategy of investigated relations. We try to build a bridge between the different methodological and conceptual approaches in accounting research by testing behavioral, sociological, or psychological hypotheses using archival data and by focusing on individual decision makers.

Research outcomes

We regularly present and discuss our research at national and international conferences and workshops including the European Accounting Association Annual Meeting, Annual Conference and the Midyear Meetings of the American Accounting Association, and the Annual Conference of the German Academic Association for Business Administration (VHB).We publish research results in international peer-reviewed journals (e.g., The Accounting Review, Journal of Accounting and Public Policy, European Accounting Review, Journal of Business Ethics) as well as in relevant journals for practitioners (e.g., Die Wirtschaftsprüfung, Zeitschrift für Internationale und kapitalmarktorientierte Rechnungslegung).

Current research topics

  • The influence of individual characteristics and incentives of auditors
  • Career paths in the auditing profession
  • The real effects of financial reporting
  • Impact of quarterly reporting in Europe
  • The impact of digital technologies on accounting