Research at the Chair of Business Administration; in particular International Accounting

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.

2) Auditing:
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.

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Our research

Accounting for Transparency (TRR 266)

We are part of the supra-regional Collaborative Research Centre, which has more than 100 dedicated researchers investigating how accounting and taxation influence corporate transparency and how regulations and corporate transparency affect the economy and society.

Publications

Our research results are published in numerous publications.

Daten in Forschung und Lehre

Den Studierenden und Mitarbeitern der Universität Paderborn wird eine Vielzahl von Datenquellen zur Verfügung gestellt. Diese Datenbanken werden sowohl in der Lehre als auch in der Forschung genutzt.

Publications

Unternehmensbewertung in Deutschland:  Verfahren, Finanzplanung und Kapitalkostenermittlung
S. Sievers, C. Homburg, M. Lorenz, Controlling & Management Review (VHB-JOURQUAL 3 Ranking D) (2011).
Unternehmensbewertung in Deutschland: Verfahren, Finanzplanung und Kapitalkostenermittlung
C. Homburg, M. Lorenz, S. Sievers, Controlling \& Management 55 (2011) 119–130.
Adverse selection, investor experience and security choice in venture capital finance: evidence from Germany
T. Hartmann-Wendels, G. Keienburg, S. Sievers, European Financial Management (VHB-JOURQUAL 3 Ranking B) 17 (2011) 464–499.
The Relevance of Biases in Management Forecasts for Failure Prediction in Venture Capital Investments
S. Sievers, C.F. Mokwa, The Relevance of Biases in Management Forecasts for Failure Prediction in Venture Capital Investments, 2012.
To buy or not to buy? The value of contradictory analyst signals
S. Kanne, J. Klobucnik, D. Kreutzmann, S. Sievers, Financial Markets and Portfolio Management (VHB-JOURQUAL 3 Ranking C) 26 (2012) 405–428.
Determinants of market beta: the impacts of firm-specific accounting figures and market conditions
T. Schlueter, S. Sievers, Review of Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking B) (2013) 535–570.
Investment distortions and the value of the government's tax claim
D. Kreutzmann, S. Sievers, C. Mueller, Applied Financial Economics (VHB-JOURQUAL 3 Ranking C) 23 (2013) 977–989.
Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions
N. Heinrichs, D. Hess, C. Homburg, M. Lorenz, S. Sievers, Contemporary Accounting Research (VHB-JOURQUAL 3 Ranking A) 30 (2013) 42–79.
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Our researchers

Prof. Dr. Sönke Sievers

Betriebswirtschaftslehre, insb. Internationale Rechnungslegung

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Stephan Kaiser

Betriebswirtschaftslehre, insb. Internationale Rechnungslegung

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Alexander Liß

Betriebswirtschaftslehre, insb. Internationale Rechnungslegung

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Reeyarn Li

Betriebswirtschaftslehre, insb. Internationale Rechnungslegung

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