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Inaugural lecture of Prof. Sellhorn at LMU Munich

02.06.2016

At the Ludwig-Maximilians-Universität Munich exists the long-time tradition that newly appointed professors hold an "inaugural lecture". Prof. Sellhorn has now been director of the Institute for Accounting, Auditing and Analysis at the Munich School of Management since May 2014. On the evening of the 1st June 2016 he and two other new professors, Prof. Dr. Leonie Sundmacher and Prof. Dr. Samuel Mühlemann, held their "inaugural lecture" in a solemn setting. Prof. Dr. Anja Tuschke, the dean of the Munich School of Management, guided through the evening and welcomed the three professors at the faculty.

In his speech, Prof. Sellhorn talked about accounting and the conflict between decision usefulness and information overload. At the beginning, the view was that an increase of disclosed information is desirable. Today, there is evidence that increased disclosure can also lead to high information processing costs.

Furthermore, research shows that not only the content of the information is important but also in which way this content is presented. By examining the topic of information overload Prof. Sellhorn discussed a topic which is highly relevant in accounting research as well as in practice and which is part of the institute's research program. At the end of the lecture he gave some interesting insights in completed and current research projects at the institute.

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Subsequently, Prof. Sundmacher talked about the german health system and Prof. Mühlemann about apprenticeship programs in Europe.

Following the interesting lectures, the guests were invited by the three professors to enjoy some food and drinks in the Lichthof. Families, friends, colleagues, alumni and students could talk about the three lectures which gave insights into completely different areas of business administration.

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