Research

The field of accounting research is concerned with research activities for the suitable depiction of the economic situation of a company at a specific point in time and of processes within a period of time. In addition to financial variables, the additional inclusion of non-financial performance indicators has increasingly gained in importance. In our research, we are concerned on the one hand with the critical appraisal of legal regulations and legislative proposals for accounting in accordance with the German Commercial Code (HGB) and IFRS, as well as voluntary regulations, especially in the context of intangible assets and sustainability. On the other hand, accounting research examines how companies implement binding regulations (e.g. HGB or IFRS), while considering options and/or discretionary powers, and non-binding regulations (e.g. intellectual capital statement guidelines, integrated reporting framework, GRI-SRS [Sustainability Reporting Standards]). For example, interactions with stakeholders, especially equity and debt investors as addressees of financial or corporate reporting, and features of corporate governance, especially ownership structure and composition of the board of directors, or effects based on company analyses are included in the research.

Information on the focus of our research can be found here.

Information on doctoral projects can be found here.

Results from the doctoral projects are regularly published and/or presented in the context of a doctoral workshop. In addition to the doctoral students of our department, the doctoral students of Prof. Dr. Marius Gos, Niederrhein University of Applied Sciences, Prof. Dr. Isabel von Keitz, Münster University of Applied Sciences, Prof. Dr. Thomas Loy, University of Bremen, and Prof. Dr. Patrik Velte, Leuphana University of Lüneburg, participate in the doctoral workshops.