Achtung:

Sie haben Javascript deaktiviert!
Sie haben versucht eine Funktion zu nutzen, die nur mit Javascript möglich ist. Um sämtliche Funktionalitäten unserer Internetseite zu nutzen, aktivieren Sie bitte Javascript in Ihrem Browser.

Info-Icon This content is not available in English
Pia Stoczek, Prof. Dr. Urska Kosi, Sarah Rombold, Maryna Gulenko Show image information
Show image information
Show image information
Show image information
Show image information

Pia Stoczek, Prof. Dr. Urska Kosi, Sarah Rombold, Maryna Gulenko

Photo: Universität Paderborn

Prof. Dr. Urska Kosi

Contact
Profile
Biography
Publications
Prof. Dr. Urska Kosi

Betriebswirtschaftslehre, insb. Externes Rechnungswesen und Wirtschaftsprüfung

Professor

Phone:
+49 5251 60-3796
Office:
Q5.101
Office hours:

By appointment via email.

Visitor:
Warburger Str. 100
33098 Paderborn
Activities

Positions at Paderborn University

Since 2023 Member of the University Council, Paderborn University

Since 2017 Head of Department Taxation, Accounting and Finance at the Faculty of Business Administration and Economics, Paderborn University

 

Positions in scientific committees or projects

Since 2019 Principal investigator in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)

Since 2019 Coordinator of the Early Career Researcher Program in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)

Since 2019 Member of the Standing Scientific Committee of the European Accounting Association

2017-2019 Member of the Scientific Committee of the 40th – 42nd Annual Congress of the European Accounting Association

2016-2019 Member of the Editorial Board of the Accounting Research Center (ARC) of the European Accounting Association

2011-2013 Member of the Scientific Committee of the 34th – 36th Annual Congress of the European Accounting Association

 

Member of the editorial board

Since 2018 Member of the Editorial board: Accounting in Europe

2018-2021 Associate Editor of Accounting in Europe

Since 2014 Member of the Editorial board: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

 

Membership in scientific association

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)

 

Reviewer for scientific organizations

2022 Midyear Meeting of the Financial Accounting and Reporting Section (American Accounting Association)

2017 41st Annual Congress of the EAA

2016 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)

 

Organization scientific meeting (Conference etc.)

2021 TRR 266 Mini Conference

2016 Empirical Accounting Seminar

2014 WU-HU Workshop

Positions at Paderborn University

Since 2023 Member of the University Council, Paderborn University

Since 2017 Head of Department Taxation, Accounting and Finance at the Faculty of Business Administration and Economics, Paderborn University

 

Positions in scientific committees or projects

Since 2019 Principal investigator in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)

Since 2019 Coordinator of the Early Career Researcher Program in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)

Since 2019 Member of the Standing Scientific Committee of the European Accounting Association

2017-2019 Member of the Scientific Committee of the 40th – 42nd Annual Congress of the European Accounting Association

2016-2019 Member of the Editorial Board of the Accounting Research Center (ARC) of the European Accounting Association

2011-2013 Member of the Scientific Committee of the 34th – 36th Annual Congress of the European Accounting Association

 

Member of the editorial board

Since 2018 Member of the Editorial board: Accounting in Europe

2018-2021 Associate Editor of Accounting in Europe

Since 2014 Member of the Editorial board: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

 

Membership in scientific association

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)

 

Reviewer for scientific organizations

2022 Midyear Meeting of the Financial Accounting and Reporting Section (American Accounting Association)

2017 41st Annual Congress of the EAA

2016 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)

 

Organization scientific meeting (Conference etc.)

2021 TRR 266 Mini Conference

2016 Empirical Accounting Seminar

2014 WU-HU Workshop

Research interests

Research focus

  • Economic consequences of (accounting) regulation
  • Corporate debt markets
  • Financial reporting in private firms
  • Process of standard setting  
  • Sustainability and corporate social responsibility (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 80 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, you are welcome to look at Center for Sustainable Economy.

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

Prof. Dr. Urska Kosi
10/2016 - today

Professor for Financial Accounting and Auditing, Faculty of Business Administration and Economics, University of Paderborn (Germany)

2019 - 2022

Visiting Professor, School of Economics and Business, University of Ljubljana, Slovenia

2016 - 2017

Visiting Professor, Vienna University of Economics and Business, Austria

2013 - 2016

Professor for International Accounting, Vienna University of Economics and Business (Austria)

2010 - 2013

Assistant Professor for Accounting, Faculty of Business Administration and Economics, Humboldt University Berlin (Germany)

2007 - 2010

PhD student in Accounting and Finance at the Management School, Lancaster University

2007 - 2010

Early Stage Researcher at the INTACC Research and Training Network, University of Macedonia, Thessaloniki

2009

Visiting Researcher at HEC Paris, France

2001 - 2007

Visiting Professor at the Department of Management and Organisation, University of Ljubljana

2001 - 2004

MSc Study at School of Economics and Business, University of Ljubljana

1996 - 2001

BSc Study at School of Economics and Business, University of Ljubljana

2000

Semester abroad at the University of Glasgow

Chapter in edited volume

Kosi, Urska. 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.

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.

Journal article

Valentincic, Aljosa, Novak, Ales and Kosi, Urska. 2017. Accounting Quality in Private Firms during the Transition towards International Standards, Accounting in Europe, 14 (3): 358-387. (Paper).

Florou, Annita, Kosi, Urska and Pope, Peter F. 2016. Are international accounting standards more credit relevant than domestic standards? Accounting and Business Review, 47 (1): 1-29. (Paper).

Florou, Annita, and Kosi, Urska. 2015. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20 (4): 1407-1456. (Paper).

Kosi, Urska and Reither, Antonia. 2014. Determinants of corporate participation in the IFRS 4 replacement process. Accounting in Europe, 11 (1): 89-112. (Paper).

Kosi, Urska and Valentincic, Aljosa. 2013. Write-offs and probability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22 (1): 117-150. (Paper).

Garrod, Neil, Kosi, Urska and Valentincic, Aljosa. 2008. Asset write-offs in the absence of agency problems. Journal of Business Finance and Accounting, 35 (3-4): 307-330. (Paper).

Peljhan, Darja, Tekavcic, Metka and Kosi, Urska. 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. (Paper).

Paper presented at an academic conference or symposium

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.

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.

Working/Discussion Paper, Preprint

Franke, Benedikt, Kosi, Urska and Stoczek, Pia. 2022: Current developments in the European corporate bond market. Working Paper.

Beyer, Bianca, Flagmeier, Vanessa and Kosi, Urska. 2022. Does private firms’ disclosure affect public peers’ information environment?

Gulenko, Maryna, Kohlhase, Saskia and Kosi, Urska. 2022. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. Working Paper.

Ahlers, Theresa, Edossa, Fikir W., Uckert, Matthias and Kosi, Urska. 2022. Insolvcency Process in Germany and the insol database: A research Note. Working Paper.

Ichev, Riste, Koren, Jernej, Kosi, Urska, Sitar Sustar, Katarina and Valentincic, Aljosa. 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.

Koren, Jernej, Kosi, Urska, and Valentincic, Aljosa. 2014. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. Working Paper.

The University for the Information Society