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.
Recent working papers
Beyer, B.; Geschonke, S.; Rahali, M. (2026): Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank. Working Paper
Gassen, J.; Kosi, U.; Rahali, M. (2026): The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap*. Working Paper
Böing, D.; Kosi, U.: Dissemination of information by small caps*. Working Paper
Recent publications
2027
Steuerkomplexität in Deutschland im internationalen Vergleich Neue Evidenz aus dem Tax Complexity Index
Gerdes, K. M., Höne, M., Schanz, D., & Sureth-Sloane, C. (2027). Steuerkomplexität in Deutschland im internationalen Vergleich Neue Evidenz aus dem Tax Complexity Index. Steuer Und Wirtschaft, 104(1). https://doi.org/forthcoming
Tax Disputes and Dispute Resolution
Expert Group Transfer Pricing of the Schmalenbach Society, Lagarden, M., Leherpeur, M., Oestreicher, A., Rasch, S., Sassmann, J., Streibel, M., & Sureth-Sloane, C. (2027). Tax Disputes and Dispute Resolution. International Transfer Pricing Journal, 34(1). https://doi.org/forthcoming
2026
Der Einfluss unterschiedlicher Expertengruppen auf die ertragsteuerliche Gesetzgebung in Deutschland: Eine Analyse von schriftlichen Stellungnahmen
Zimmermann, T. (2026). Der Einfluss unterschiedlicher Expertengruppen auf die ertragsteuerliche Gesetzgebung in Deutschland: Eine Analyse von schriftlichen Stellungnahmen. Junior Management Science, 11(3), 671–691.
Mandatory Binding Arbitration – Economic Evaluation of an International Norm
Expert Group Transfer Pricing of the Schmalenbach Society, Danner, C., Lagarden, M., Martini, J. T., Niemann, R., Oestreicher, A., Sassmann, J., Schreiber, U., Simons, D., Sureth-Sloane, C., & Voeller, D. (2026). Mandatory Binding Arbitration – Economic Evaluation of an International Norm. International Transfer Pricing Journal, 33(5). https://doi.org/10.59403/pmxpqx
Banks' Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity
Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2026). Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity. Journal of International Accounting, Auditing and Taxation, 60(1), Article 100759. https://doi.org/10.1016/j.intaccaudtax.2026.100759
How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty
Chen, A., Hieber, P., & Sureth-Sloane, C. (2026). How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. International Tax and Public Finance, 33(4), 1250–1287. https://doi.org/10.1007/s10797-025-09930-8
Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland
Koch, R., & Sureth-Sloane, C. (2026). Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland. Der Betrieb, 79(35), 2110–2177.
Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?
Kaeser, C., Schanz, D., & Sureth-Sloane, C. (2026). Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik? Schmalenbach IMPULSE, 6(1–4). https://doi.org/10.54585/CLIM8326
Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis
Sureth, C. (2026). Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis. Betriebs-Berater, 81(29), I.
Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency
Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2026). Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. EJournal of Tax Research, 24(1), 1–37.
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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
- Yan Zando
