Research focus

  • Economic consequences of (accounting) regulation
  • Corporate debt markets
  • Financial reporting in private firms
  • Process of standard setting  
  • Non-financial (CSR) disclosure and its regulation

TRR 266 Accounting for Transparency

The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 100 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society.

Sustainability and CSR disclosure

In the last decade sustainability and corporate social responsibility (CSR) disclosure became increasingly important for firms as well as society at large. Our research projects investigate how sustainability issues affect firms’ decisions as well as their reporting practices. We are also interested in sustainability and CSR regulatory requirements. To learn more about our research projects, click here.

If you are interested in sustainability and CSR, you can write a bachelor or master theses with us. Further information can be found here.


Kosi, U. (2009): Book review. International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). The International Journal of Accounting, 44(4): 415-418.


  • Florou, A., U. Kosi and P.F. Pope (2016): Are international accounting standards more credit relevant than domestic standards? Accounting and Business Review, forthcoming. (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.
  • A. Valentincic, A. Novak and U. Kosi (2017): Accounting Quality in Private Firms during the Transition towards International Standards, Accounting in Europe, forthcoming. (Paper)
  • Ahlers, Theresa, Fikir W. Edossa, Urska Kosi and Matthias Uckert (2022): Insolvcency process in Germany and the insol database: A research note. Working Paper
  • Beyer, Bianca, Vanessa Flagmeier and Urska Kosi (2022): Does private firm disclosure affect public peers’ information environment? Working Paper. 
  • Flagmeier, Vanessa and Maryna Gulenko (2022): CSR and the electoral cycle. Working Paper.
  • Franke, Benedikt., Urska Kosi and Pia Stoczek (2022): Current developments in the European corporate bond market. Working Paper.
  • Gulenko, Maryna, Urska Kosi and Saskia Kohlhase (2022): CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. Working Paper.
  • Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar and Aljosa Valentincic (2021): Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, TRR 266 Accounting for Transparency Working Paper Series No. 26.