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FAQ

Final Thesis
Which topics for the final thesis are there?
At the Department of Business Administration, esp. International accounting you can write your final work, among other things, in the following areas:
  • National and international accounting
  • Business Evaluation
  • Auditing
  • Topics on the intersection between financing and accounting, as well as banking / finance and accounting
Within these subject areas one can work analytically, empirical or qualitatively. If you subsequently get accepted, after the central distribution, by the professorship of business administration, or esp. international accounting, you are free to prioritize the given topics.
Will the topics for the final paper be predefined?
At the Department of Business Administration, esp. International accounting, the topics for the final paper will be predefined. Topics suggested by students can only be accepted in exceptional cases.
For example, which topics have been supervised in the recent past?
Financial accounting / auditing
  • Financial instruments and fair values in accordance with IFRS
  • Recognition, measurement and disclosure of share-based payments
  • The influence of external auditor rotation on audit quality
Business valuation
  • Earn-outs and acquisition agreements – A theoretical analysis and summary of empirical findings
  • Growth rate estimation in business valuation
  • Real options and valuation of start-ups
Topics at the interface between accounting and finance or accounting and banking
  • Stability of corporate capital structures – An empirical analysis of companies in Europe
  • Estimation of bankruptcy risk using option pricing models
  • Illiquidity ratios and pricing
  • Bankruptcy Prediction
Do I need to submit an exposé?
Submitting an exposé is not required for your application.
How can I apply for a thesis at the professorship?
The distribution of a bachelor's or master's thesis takes place in Department 2 of the Faculty of Economics in a centralized distribution. For the corresponding requirements as well as applicational deadlines and forms please refer to the website of the faculty (here)
Where can I find the deadlines, requirements and more information on the final paper?
All thesis writers have to register with the corresponding koala module of our department. There all current information is provided.
Can the launching date for the thesis be chosen freely?
The start dates for all bachelor theses are fixed and can not be freely chosen. In contrast, an individual schedule for Master's theses in exceptional cases is possible.
Will there be an introductionary course for thesis-writers?
At the beginning of the lecture period of the semester in which the thesis is to be written, a launch event will take place. The date for the launch event will be provided in due time by e-mail. The event provides some basic information about your thesis at the Chair and questions will be answered.
Will I be able to receive support though out semester break?
Even throughout the semester break you will be able to request counseling sessions with the appropriate staff
How many pages do the Bachelor/Master theses have?
>Bachelor: 28-32 pages
>Master: 58-62 pages
Quality>Quantity applies here, therefore deviations from the norm can be discussed with your supervisor.
In which language can I write my thesis?
Usually the thesis should be written in the german language. However through an agreement with your supervisor and depending on the subject-matter the thesis may also be written in the english language.
About the requirement of englisch language in our chair:
Fundamentally English is required for the writing of the thesis (see also: Profile of the TAF-Departments). When dealing with scientific publications English is mandatory. Therefore, in your own interest, English is required for proper research of the appropriate literature for your thesis.
Lectures
Is it possible to take an exam earlier if the date clashes with my semester abroad?
In urgent cases an oral examination can be negotiated. Requests must be submitted to the employees or employee of the Department. The reasons for the absence at the date of the exam has to be proven or disclosed to the Department.
Can a copy of the HGB, with included notes, be taken into the exams "Fundamentals of Financial Accounting - HGB-part" and "Accounting and Auditing"?
The HGB can be taken into the exams for the modules listed above. Underlinings, markings (highlighter), bookmarks (eg, post-its) and paragraph references are allowed. Not allowed are text entries or anything other than paragraph references.
Can the IFRS be taken into the exam for the module "Fundamentals of Financial Accounting – IFRS-part"?
The IFRS are not allowed for the exam.
Are the two different lecture dates for the module "Fundamentals of Financial Accounting" alternative courses?
No. Both meetings / lectures mentioned in Paul are to be visited. This means there is no double lecture for the same curriculum; each course provides new content.
Will there be two exercises in the module "Foundations of Financial Accounting" in every week? How does the exercise rythm come together?
There are 3 exercise sheets per supply module. For every exercise sheet there are 4 courses over the course of 2 weeks. All courses on an exercise sheet are identical, so that any appointment can be selected for each exercise sheet. Please consider an alternative date if a course happens to be full.
Module “Business Analysis and Valuation”: Can I use a dictionary or spell checker during the examination?
Students are not allowed any dictionaries, notes, or other resources for the exams.
Module “Business Analysis and Valuation”: (1) Which language is used in the exams? (2) Can my answers be in my native language, too?
Answer: (1) English. (2) No. All answers must be in English, using English characters only.
Module “Business Analysis and Valuation”: Can I individually review/inspect my exam?
Answer: No. Following to the exam period a possibility for post-exam reviews on a fixed appointment is offered (i.e., usually during the first three weeks of the semester) and the inspection can only be done during this appointment. The appointed day and time of the review will be announced with the results.In case you have missed or couldn't attend the post-exam review at the chair, you may inspect your exam on the next scheduled appointment. For the inspection a pre-registration via Email is required.
Performances from abroad
Can the "Department of Business Administration", esp. "International accounting services" render performances from abroad to be credited?
The Department approves of students studying abroad. Therefore achievements from abroad can be credited. However, please note that an individual and thorough examination of the Module follows with that. Contact our employee Oliver Mehring with your concerns and your questions before starting your studies abroad.

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