Research Approach and Research Priorities
Accounting deals with the preparation and processing of information in corporations and in markets. The preparation and processing of information is affected by the incentives of the involved actors and in turn influences their respective expectations about the future. In this context, the emerging problems of asymmetric information and the regulatory measures to resolve them are crucial.
Within this stress field, our team explores the determinants and economic consequences of financial reporting phenomena in accounting, business analysis and auditing, in order to contribute to the scientific generation of theory as well as to the problem-solving within corporations and regulatory discussions. We want to contribute to an evidence-based financial reporting regulation of accounting by providing well-founded evaluations of regulatory measures and taking into account the incentives of regulators. From a methodological point of view, based on economic and behavioral theory, our research is primarily empirical, yet without denying the relevance of other methodological approaches. As application-oriented researchers the transfer of scientific knowledge into the corporate and regulatory practice is especially important to us.