Prof. Dr. Urska Kosi

Betriebswirtschaftslehre, insb. Externes Rechnungswesen und Wirtschaftsprüfung
Professorin
nach Vereinbarung per Email
33098 Paderborn
- Aktivitäten
Position in scientific committee
since 2016 European Accounting Association - Accounting Research Center
Reviewer for scientific organization
2017 41st Annual Congress of the EAA2016 40th Annual Congress of the EAA
2015 Annual Meeting of the German Academic Association for Business Research (VHB)
2014 37th Annual Congress of the EAA
2013 36th Annual Congress of the EAA
2012 35th Annual Congress of the EAA
2011 Annual Meeting of the German Academic Association for Business Research (VHB)
Membership in scientific association
since 2018 member of the Editorial board: Accounting in Europe
since 2014 member of the Center for Tax and Accounting Research (CETAR)
since 2011 German Academic Association for Business Research (VHB)
since 2006 American Accounting Association (AAA)
since 2005 European Accounting Association (EAA)
Member of the editorial board
since 2014 Our Economy
Reviewer for a scientific journal
since 2018 Management Science
since 2017 Schmalenbach Business Review
since 2015 Accounting Horizons
since 2015 Accounting and Business Research
since 2013 Accounting in Europe
since 2010 European Accounting Review
since 2010 Bur - Business Research
since 2008 Journal of Business Finance and Accounting
Organization scientific meeting (Conference etc.)
2016 Empirical Accounting Seminar
2014 WU-HU Workshop
- Forschungsaktivitäten
Prof. Kosi has the following research interests:
Effects of IFRS adoption on corporate debt financing
Corporate debt markets
Economic consequences of financial reporting practices in private firms
Political process of standard setting
Prof. Kosi has a double affiliation with the Vienna University of Economics and Business (WU Wien, Austria) as a guest professor of International Accounting.
Prof. Kosi is a member of the International Editorial Board of the journal Our Economy (ISSN 0547-3101), published by the Faculty of Economics and Business, University of Maribor, Slovenia.

10/2016 - heute | Professorin an der Universität Paderborn, Lehstuhl für BWL, insbes. externes Rechnungswesen und Wirtschaftsprüfung |
2013 - 2016 | Professorin an der Wirtschaftsuniversität Wien, Abteilung für International Accounting |
2010 - 2013 | Juniorprofessorin an der Humboldt-Universität zu Berlin, Abteilung für Accounting |
2007 - 2010 | PhD Studium in Accounting an der Lancaster Universität |
2001 - 2007 | Wissenschaftliche Mitarbeiterin an der Universität Ljubljana an der Abteilung für Management und Organisation |
2001 - 2004 | MSc Studium der Wirtschaftswissenschaften an der Universität Ljubljana |
1996 - 2001 | BSc Studium der Volkswirtschaften an der Universität Ljubljana |
2000 | Auslandssemester an der Universität Glasgow |
- Originalbeitrag in Buch (Sammelwerk)
Tekavcic, Metka, Peljhan, Darja, and Kosi, Urska. 2006. Advances in performance measurement: evidence from Slovenian companies. In: Accounting and Finance in Transition, Hrsg. Zeljko Sevic, 139-162. London: Greenwich University Press.
- Originalbeitrag in Fachzeitschrift
Valentincic, A., A. Novak and U. Kosi (2017): Accounting Quality in Private Firms during the Transition towards International Standards, Accounting in Europe, 14 (3): 358-387. (Paper)
Florou, A., U. Kosi and P.F. Pope (2016): Are international accounting standards more credit relevant than domestic standards? Accounting and Business Review, 47 (1): 1-29. (Paper)
Florou, A. and U. Kosi (2015): Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20 (4): 1407-1456. (Paper)
Kosi, U. and A. Reither (2014): Determinants of corporate participation in the IFRS 4 replacement process. Accounting in Europe, 11 (1): 89-112. (Paper)
Kosi, U. and A. Valentincic (2013): Write-offs and probability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22 (1): 117-150. (Paper)
Garrod, N., U. Kosi and A. Valentincic (2008): Asset write-offs in the absence of agency problems. Journal of Business Finance and Accounting, 35 (3-4): 307-330. (Paper)
Tekavcic, M., D. Peljhan and U. Kosi (2006): Advances in performance measurement: Evidence from Slovenian companies. In: Zeljko Sevic (ed.) Accounting and Finance in Transition, London: Greenwich University Press, 3: 139-162.
- Vortrag auf wiss. Veranstaltung (begutachtet; z.B. Konferenz, Tagung)
Valentincic, Aljosa, Novak, Ales, and Kosi, Urska. 2016. Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy, 07.07.-09.07.
Koren, Jernej, Kosi, Urska, and Valentincic, Aljosa. 2015. Does financial statement audit reduce the cost of debt of private firms? XI Workshop on Empirical Research in Financial Accounting, Córdoba, Spain, 04.11.-06.11.
Florou, Annita, and Kosi, Urska. 2014. Does mandatory IFRS adoption facilitate debt financing? DART Research Seminar, Graz, Austria, 03.03.
Kosi, Urska, Koren, Jernej, and Valentincic, Aljosa. 2013. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France, 02.05.-05.05.
Florou, Annita, and Kosi, Urska. 2013. Does mandatory IFRS adoption facilitate debt financing? FACTS-Forschungswerkstatt, Berlin, Germany, 17.01.
Kosi, Urska, Florou, Annita, and Pope, Peter F. 2013. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 9th Workshop on European Financial Reporting, Valencia, Spain, 05.09.-06.09.
Florou, Annita, and Kosi, Urska. 2012. Does Mandatory IFRS Adoption Facilitate Debt Financing? IX Workshop on Empirical Research in Financial Accounting, Gran Canaria, Spain, 03.10.-05.10.
Kosi, Urska, and Valentincic, Aljosa. 2012. Accounting quality in private firms during the transition to international standards. 35th Annual Congress of European Accounting Association, Ljubljana, Slovenia, 09.05.-11.05.
- Working/Discussion Paper, Preprint
Valentincic, Aljosa, Novak, Ales and Kosi, Urska. 2016. Accounting quality in private firms during the transition towards international standards.
Koren, Jernej, Kosi, Urska, and Valentincic, Aljosa. 2014. Does financial statement audit reduce the cost of private firms?