Research
Our research focuses on economic consequences of (accounting) regulation, corporate debt markets, accounting in private companies, standard setting process and non-financial disclosure and its regulation.
Aktuelle Publikationen
2026
Private Peers’ Disclosure Transparency and Public Firms’ Information Environment
Beyer, B., Flagmeier, V., & Kosi, U. (2026). Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. https://doi.org/10.2139/ssrn.4438123
Cost of debt for private firms revisited: voluntary audits as a reflection of risk
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2026). Cost of debt for private firms revisited: voluntary audits as a reflection of risk. International Review of Economics & Finance, 109, Article 105474. https://doi.org/10.1016/j.iref.2026.105474
Covid-19-related insolvency suspensions of German firms
Gassen, J., Kosi, U., & Rahali, M. (n.d.). Covid-19-related insolvency suspensions of German firms.
The Role of Stakeholders in CSR Reporting of Non-Listed Banks
Gulenko, M., Kohlhase, S., & Kosi, U. (2026). The Role of Stakeholders in CSR Reporting of Non-Listed Banks. Accounting in Europe, 1–35. https://doi.org/10.1080/17449480.2026.2631702
2025
Brexit and European Corporate Bond Markets
Franke, B., Kosi, U., & Stoczek, P. (2025). Brexit and European Corporate Bond Markets. https://doi.org/10.2139/ssrn.5230141
2024
Are firms (getting) ready for the corporate sustainability reporting directive?
Kosi, U., & Relard, P. (2024). Are firms (getting) ready for the corporate sustainability reporting directive? Sustainability Nexus Forum, 32(1), Article 5. https://doi.org/10.1007/s00550-024-00541-1
2022
Insolvency Process in Germany and the insol database: A Research Note
Ahlers, T., Edossa, F. W., Kosi, U., & Uckert, M. (2022). Insolvency Process in Germany and the insol database: A Research Note.
CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. https://doi.org/10.2139/ssrn.4040946
Current developments in the European corporate bond market
Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.
Does private firms’ disclosure affect public peers’ information environment?
Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment?
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Forschung & Netzwerk
Teaching
The modules offered meet the increased importance of international accounting regulations in companies. The modules are adapted to the study progress and build on one another. In cooperation with representatives of the business community, modules in Accounting and Auditing are offered in the bachelor's and master’s degree. In addition, external partners give guest lectures in various other modules. In-depth courses in seminar form are designed to encourage students to work independently on scientific issues. By offering courses in English, we prepare students for challenges in their professional life. Moreover, we offer various opportunities to exchange students that decide to study at the Faculty of Business Administration and Economics.
Bachelor
| Module name | Semester | ECTS | Language | Contact person |
|---|---|---|---|---|
| W2202 - Investor Relations | SoSe | 5 | ENG | Prof. Dr. Jan Riepe/ Prof. Dr. Uska Kosi |
| W2267 - FA 3: Introduction to international financial reporting | WS | 5 | ENG | Prof. Dr. Urska Kosi |
| W2268 - FA 4: Intermediate international financial reporting | WS | 5 | ENG | Prof. Dr. Urska Kosi |
| W2280 - Corporate reporting around the world | WS | 5 | ENG | Prof. Dr. Urska Kosi |
| W2283 - Grundlagen der Wirtschaftsprüfung | WS | 5 | DEU | Prof. Dr. Urska Kosi |
Master
| Module name | Semester | ECTS | Language | Contact person |
|---|---|---|---|---|
| W4268 - Seminar in Accounting Research | WS/SoSe | 5 | ENG | Prof. Dr. Urska Kosi |
| W5261 - IFRS Group Accounting | SoSe | 10 | ENG | Prof. Dr. Urska Kosi |
| W5203 - Mergers, Acquisitions and Divestures | WS | 10 | ENG | Prof. Dr. Sönke Sievers |
Doctoral
| Module name | Semester | ECTS | Language | Contact person |
|---|---|---|---|---|
| W6294 - Taxation, Accounting and Finance | WS | 5 | ENG | Prof. Dr. Urska Kosi |
If you would like to write your thesis with us, you should have very good knowledge of external accounting and an interest in empirical research in accounting.
Theses are assigned via a central, web-based registration procedure of the Faculty of Business and Economics. If you would like to write a thesis with Prof. Kosi and her team in the form of a Bachelor's or Master's thesis, you can find the relevant requirements as well as registration deadlines and registration forms here.
A letter of motivation is not required for your application.
A guideline for writing a thesis can be found here.
Bachelor
Further information can be found here.
A selection of potential topics can be found here.
Master
Further information can be found here.
A selection of potential topics can be found here.
External lecturers
Former team members
- Jun.-Prof. Dr. Vanessa Flagmeier (University of Passau)
- Kevin Krüger
- Dr. Maryna Gulenko (University of Bielefeld)
- Dr. Pia Stoczek
- Sabina Mazyar
- Fabian Neumann
- Mara Kerstein
- Lara Quick
- Nicolas Plante
- Karen Elizabeth Olmedo Aragon
- Louisa Frischmuth
- Morteza Kashani
- Bernard Naiborhu
- Ina Jung
- Lisa Diederich
- Verena Graute
- Stefan Sonntag
- Luis Franke
- Goldston Carlson Nya Wandja
- Justus Ferdinand Balzer
- Felix Prüßner
- Jarno Bergmeier
- Stefanie Hoischen
- Theresa Ahlers
- Fabian Peitz
- Jan Pöttner
- Jeannine Weiß
- Delia Lohn
- Christopher Herrmann
- Aliana Görz
- Anna-Lena Happe
- Daniel Pohlmeyer
- Zheng Wu
- Gabriel Beres
- Franziska von Hagen
- Eva-Maria Hebbelmann
- Evelyn Huhn
- Jonas Ahrens
- Jona Peters
- Dinithi Sonali Reshalee Hewathudallage
- Julia Skiba
