Accounting, Auditing and Analysis

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Research Areas and Projects

Our research activities can be assigned to three broader content areas, which are supported by a active teams of researchers and can be subdivided into several specific projects:

  • Area 1 - Financial Reporting Information Flows – analyzes information flows and information processing in markets and corporations. The conditions under which information provision takes place, the communication channels and the information processing capacity of the recipients play an important role for this connection.
  • Area 2 - Financial Reporting Regulation – deals with the effects of regulations on the supply and demand of accounting information. For instance, who uses the annual financial statements of privately held firms? Which possibilities exist to avoid regulations? Will the current EU-reforms increase the quality of the audit of annual accounts?
  • Area 3 - Financial Reporting Properties - contributes to the discussions about desirable properties of accounting information. Are earnings forecasts more accurate if the financial reporting is more conservative? Why do corporations engage in earnings management and different accounting choices and what are the respective consequences?