Our mission: To explore the processing of regulated and voluntarily provided information in (capital) markets as a prerequisite for evidence-based decision-making.
We will develop tools to assess corporate transparency and seek to understand how transparency
is produced by regulation and the behaviour of economic actors such as companies, debt and equity investors and regulators, and we will assess overall how transparency affects society. One focus of our work is the reporting of intangible assets (customers, brands, software products such as ChatGPT, etc.), which are increasingly important to companies, investors and individuals and are central to value creation.
Our aim is to advance knowledge and understanding in the field of financial accounting and to contribute to both academia and the wider financial industry.
We are committed to conducting rigorous research in the following key areas:
1) Information processing in financial markets, including business valuation and financial statement analysis:
Understanding the true value of a company and its financial health is central to investment and decision-making processes. Our research will address modern valuation techniques and financial statement analysis to facilitate the development of more accurate and effective methods for investors, analysts and managers.
Auditing is the backbone of financial reporting integrity. We are dedicated to examining current issues on auditing practices and standards with the aim of providing evidence to improve audit quality and corporate governance.
3) Venture capital and private equity:
Our research aims to explore the complexities of venture capital and private equity investments. We explore innovative financing strategies, risk assessments and performance evaluations in these dynamic sectors, focusing on generating insights that can help investors and entrepreneurs make more informed decisions.
Publications in renowned national and international journals
Our goal is to contribute to the global body of knowledge through high-impact research. As part of TRR 266 Accounting for Transparency, we are committed to producing research of the highest quality, rigour and relevance and publishing it in internationally recognised academic journals to ensure the dissemination of valuable findings to the academic and practitioner communities.
As part of this role, I will guide and inspire the next generation of finance scholars and professionals by fostering an environment of curiosity and critical thinking. I aim to work with colleagues, industry experts and regulators to bridge the gap between theory and practice and ultimately shape the future of financial accounting and finance.
Our events focus on the holistic development of students and emphasise their importance as individuals in the learning process. Students are not only recipients of knowledge, but make a unique and valuable contribution to the educational environment. To achieve this, we follow the following basic principles:
Understanding and empathy: We recognise that every student is different. We strive to create an inclusive and supportive learning environment where students feel valued and have the opportunity to express themselves. Effective teaching begins with active listening and a deep understanding of students' diverse perspectives.
Active learning and engagement: We see sharing and active learning as fundamental elements of education. Encouraging students to actively engage in discussion, problem solving and critical thinking not only strengthens their understanding but also improves their retention of knowledge.
Preparing for future success: Education is not only about acquiring knowledge, but also about preparing students for a successful future. We believe that the knowledge and skills students acquire should be directly applicable to their professional lives. Therefore, we also emphasise the practical application of concepts and skills and foster an environment where students can bridge the gap between academia and their career aspirations. Our goal is to equip students with the tools they need to secure good job opportunities and succeed in their chosen fields.
We are a diverse and active team consisting of student assistants, doctoral candidates and a postdoctoral fellow. Our aim is to provide students with high quality teaching and a rigorous research environment that enables the development of the next generation of scholars. Interns include Dr Christian Sofilkantish at Nazarbayev University (in collaboration with Duke University). Finally, we actively reach out to practitioners to provide insights into current accounting and auditing issues and inform them of evidence-based research findings that help them in their decision-making.
Finally, we are part of the renowned TRR 266. TRR 266 Accounting for Transparency is a supra-regional collaborative research centre funded by the German Research Foundation (DFG). Our team of more than 100 dedicated researchers investigates how accounting and taxation affect corporate transparency and regulation, and how regulation and transparency affect our economy and society. We want to help develop effective regulations for corporate transparency and a transparent tax system. Of course, we also ensure transparency in our own research.