Re­search

As part of the Brown Bag Seminars, Elisa Casi-Eberhard gave a presentation on June 7, 2022 on the topic "So close and yet so far: the ability of mandatory disclosure regimes to crack down on offshore tax evasion".

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TAF Brown Bag Sem­in­ar: Arndt Wein­rich: "Green Tax Un­cer­tainty & In­nov­a­tion"

As part of the Brown Bag Seminars, Arndt Weinrich gave a presentation on May 24, 2022 on the topic „Green Tax Uncertainty & Innovation".

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TRR 266 For­um 2022

The TRR 266 Forum 2022 Accounting, Tax and Transparency was held on May 19, 2022, at ESMT Berlin. Prof. Dr. Urska Kosi participated in a full day of intense exchange on taxation, accounting and transparency topics between researchers, practitioners and regulators.    

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TRR 266/TAF Research Seminar On May 17, 2022, Beatrice Michaeli (University of California, Los Angeles, USA) presented the paper "Boards and Executive Compensation: Another Look" at the TRR 266/TAF Research Seminar. The paper is joint work with Martin Gregor (Charles University, Institute of Economic Studies, Czech Republic). This paper examines the optimal contracts offered to CEOs and boards in a classic economic setting where a centralized…

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EAA An­nu­al Con­gress 2022

The 44th Annual Congress of the European Accounting Association took place on May 11-13, 2022, in Bergen, Norway. Pia Stoczek presented the paper "Current developments in the European bond market", co-authored with Benedikt Franke (Julius-Maximilians-University Würzburg) and Urska Kosi. Urska Kosi presented the paper "CSR reporting under the Non-Financial Reporting Directive: Evidence from non-publicly listed firms", co-authored with Maryna…

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Sorting options on the difference of realized volatility and implied volatility

TAF Research Seminar On May 3, 2022, Gregor Weiß (Leipzig University) presented the paper "Characteristic Portfolios, Conditional Quantile Curves, and the Cross-Section of Option Returns" at the TAF Research Seminar. The paper is joint work with Felix Irresberger (Durham University, UK) and Simon Fritzsch (Leipzig University). The paper proposes to use non-parametric machine learning methods to estimate quantile curves in asset pricing. The…

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As part of the Brown Bag Seminars, Alexander Liß gave a presentation on April 19, 2022 on the topic „Ownership Uncertainty and the Role of Intellectual Property as Collateral”.

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As part of the Brown Bag Seminars, Lisa Hillmann (WHU) gave a presentation on April 12, 2022 on the topic „The effect of limited tax loss carryforwards on corporate investment”. This presentation was part of the TRR Brown Bag series.

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TAF Research Seminar On January 25, 2022, Stefan Zeisberger (Radboud University, Netherlands and University of Zurich, Switzerland) presented the paper "What is Risk? How Investors Perceive Risk in Return Distributions" at the TAF Research Seminar. Most textbook finance literature assumes risk to be the standard deviation of returns (volatility), which is not only used by academics but also financial advisors, regulators and more. The paper…

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As part of the Brown Bag Seminars, Sebastian Krull gave a presentation on January 11, 2022 on the topic "Skill, effort, luck: the impact of rankings on risk-taking in a social setting".

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TRR 266/TAF Re­search Sem­in­ar: Mar­cel Ol­bert: "Private Equity, Taxes, and Loc­al Gov­ern­ments"

TRR 266/TAF Research Seminar On Dezember 21, 2021, Marcel Olbert held a presentation at the TRR 266/TAF Research Seminar with the title "Private Equity, Taxes, and Local Governments".

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As part of the Brown Bag Seminars, Adrian Schipp gave a presentation on December 7, 2021 with the topic „Does Tax Complexity jeopardize Cooperative Compliance Program Effectiveness?“.

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TRR 266 An­nu­al Con­fer­ence 2021

The third TRR 266 Annual Conference was held from 24 to 26 November 2021 at Paderborn University, Zukunftsmeile 2. At the conference, all research projects within TRR 266 Accounting for Transparency presented their existing findings and future plans. Other program items included, for example, a Female Mentoring Program as well as Scholarly Improv Session and a Publication Workshop for young scholars. This year's keynote speakers were Clemens…

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Fac­ulty Re­search Work­shop 2021

This year's Faculty Research Workshop took place on November 18, 2021. The program of this year's workshop included 11 presentations and 19 poster sessions on current research topics. Kevin Krüger and Pia Stoczek presented their poster on "Transparency and the European corporate bond market”, which is part of the TRR 266 Accounting for Transparency research initiative. This year's awards went to two young researchers from the TAF Department.…

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As part of the Brown Bag Seminars, Tobias Witter gave a presentation on November 16, 2021 with the topic "Corporate responses to balance sheet volatility: European evidence from IAS 19R".

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Teach­ing

The doctoral module Scientific Citizenship is scheduled on the following days in the winter semester 2021/2022: 02.11.2021: 10.00 am - 12:00 am (virtual kick-off session) 29.11.2021: 09.00 am - 05.00 pm (at university) 30.11.2021: 09.00 am - 05.00 pm (at university) 21.12.2021: 09.00 am - 05.00 pm (at university) 22.12.2021: 09.00 am - 05.00 pm (at university) This module covers the topics on the academic publication and research process in all…

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As part of the lecture 'Mergers, Acquisitions and Divestures', Hendrik Koch and Massud Parwani held a guest lecture on 4 February 2021 from 9:00 - 12:00. The lecture will be related to purchase price allocation and goodwill accounting.

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The doctoral module W6294 Taxation, Accounting and Finance took place from January 15 to January 25, 2021. This module covers topics in the area of Financial reporting and capital markets, Accounting for internal decisions, Taxation and Finance. Maximilian Kaspar from the Management Department says: “At first, I was skeptical if I will understand everything and how much the course has to offer me. But it was definitely worth it for me to take…

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For winter semester 2020/21, we are happy to announce that Hendrik Koch and Massud Parwani (KPMG Bielefeld) are the new external lecturers for the module W2283 – Grundlagen der Wirtschaftsprüfung (Accounting and Auditing).

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Gen­er­al

On the Day of Excellence 2022, the participants of the last Excellence Programme and the UGO-awardees were formally honoured. One receiver of the UGO award was Theresa Ahlers, who wrote her master thesis with Prof. Dr. Urska Kosi. In her master thesis, she examined the transparency of the insolvency process from German firms creditors’ perspective. The UGO award is granted by the Unternehmergruppe Ostwestfalen e.V. in cooperation with Paderborn…

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As a recognition of her extraordinary scientific achievements, the University of Bremen awarded Prof. Dr. Dr. h.c. Caren Sureth-Sloane (Paderborn University) with an honorary doctorate. The dean of the Faculty of Business Studies and Economics of the University of Bremen, Prof. Dr. Dr. h.c. Jochen Zimmermann, argues: “Prof. Dr. Dr. h.c. Sureth-Sloane greatly contributed to the development of business theory, especially in business taxation, and…

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The current biannual report of the Faculty of Business Administration and Economics provides insights into the activities and developments of the Faculty as well as its departments. The Taxation, Accounting and Finance (TAF) department demonstrates high level of internationality, professional and methodological competence as well as practical relevance in teaching and research. The high level of activity in research and knowledge transfer is…

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On November 13, 2021, the Faculty of Business Administration and Economics celebrated graduation of students from the Faculty’s different study programs. This year's program included a Graduation Journey, where the graduates could relive all phases of their studies. This journey included stops at the first parties, lectures and the semester abroad. At the end of the Graduation Journey, the graduates received their graduation certificates. In the…

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On Friday, November 12, 2021, the University of Graz awarded Professor Dr. Caren Sureth-Sloane the title of Doctor Honoris Causa, after previous approval of the University Senate. The award, presented by Rector Martin Polaschek – following the suggestion of the Faculty of Business, Economics and Social Sciences –  is in recognition of her outstanding scientific achievements in the field of accounting and her close cooperation with the University…

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On the Day of Excellence 2021, the participants of the last Excellence Programme and the UGO-awardees were formally honoured. One of the UGO-awardees was Tobias Weihs, who wrote his master’s thesis with the Chair of Tax Accounting. In his thesis, he empirically analysed the influence of quarterly reports on analysts’ forecasts. The UGO-prize is awarded by the Faculty of Business Administration and Economics for excellent final theses. The…

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At the Professorship for Business Administration, especially Financial Accounting and Auditing we are searching for up to two Research and Teaching Assistants (f/m/d) (Entgeltgruppe 13 TV-L). You may find the job offer here. Contact person: Ms Sarah Rombold.

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Our Fac­ulty has proven top class again

The Faculty of Business Administration and Economics at the Paderborn University has achieved excellent results in the leading nationwide ranking of universities, “Centre for Higher Education (CHE)” University Ranking.  The survey of master’s degree programs rated us as the best university in the region (Westfalen-Lippe). We achieved excellent results in many categories including categories such as “organization of studies“ and the “transition…

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On November 16, 2019, the Faculty of Business Administration and Economics organised a graduation ceremony for graduates of year 2019. They received their bachelor, master and doctoral degree certificates in a celebratory atmosphere. The Dean of the Faculty of Business Administration and Economics, Prof. Dr. Sureth-Sloane greeted the about 225 graduates and their families. She praised the Faculty’s outstanding quality in education and research…

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Ex­cel­lent achieve­ments in TAF

„Es sind nicht die grossen Worte, die in der Gemeinschaft Grundsätzliches bewegen: es sind die vielen kleinen Taten der Einzelnen“ (Mildreed Scheel). This motto accompanied the participants of the “Excellence Program of the Faculty of Business Administration and Economics” during their research work. For the past five years, the “Excellence Program” has been enabling students with above-average achievements to distinguish themselves through their…

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Awards for doc­tor­al theses

The Chamber of Tax Advisors in Nürnberg (Germany) has a long tradition of awarding excellent doctoral theses that link academic research and practice. At this year’s jubilee celebration, the 50th Professionals’ Day ('50. Fachtag'), four young researchers obtained an award for their doctoral thesis. Dr. Vanessa Flagmeier (supervised by prof. dr. Jens Müller) obtained the award for her thesis 'Financial Statements’ Tax Disclosure – Management…

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