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Empirical Accounting

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Course information

Module: Business A: Accounting & Finance
Modul: Int. Accounting and Auditing II
Credits: 4 SWS / 7,5 Credits
Language: German
Format: Hybrid and in Kooperation with WWU Münster


Application: 24.01.2022 - 28.01.2022
Acceptance of the seminar place after receipt of a confirmation: Acceptance until 14.02.2022
Kick-Off and Block course

21.04.2022 10am (Zoom)

Topic: Financial Accounting 05.05.2022 10 am an 12.05.2022 10 am (Zoom)

Topic: Tax Planning (tba)
Allocation of papers and start time of processing: tba
Submission of the written work: tba
Handing in the presentation: tba
Presentationen: 22.06.2022 at WWU Münster (presence)

Übersicht der Veranstaltungstermine:

Datum Uhrzeit Art Vorlesung Bezeichnung Inhalt
21.04.2022 10-11:30 Uhr                         online Lektion 1 Kick-Off Meeting Overview of capital market-based accounting research
28.04.2022 10-16:00 Uhr                   online Lektion 2-4                   Introduction Introduction of Accounting Research
05.05.2022 10-11:30 Uhr online Lektion 5     Financial Accounting I Market Based Financial Accounting Research
12.05.2022 10-11:30 Uhr online Lektion 6   Financial Accounting II Mearsurment and Valuation Implications of Earnings Quality
19.05.2022 10-11:30 Uhr Präsenz Lektion 7 Tax planning I Effective Tax planning, determinants and consequences of tax avoidance
02.06.2022 10-11:30 Uhr  Präsenz Lektion 8 Tax planning II Measures of tax avoidance, disclosure of tax planning
Durchgehend verfügbar online Lektion 9 E-lecture Study pioneering papers related to your paper presentation/discussion
22.06.2022 10-16:00 Uhr Präsenz Lektion 10-15              Seminar Presentation and discussion of research papers

Die Videos sind unter folgendem Link erhältlich:

Kursplattform (der Zugangsschlüssel sowie die Links zu den Online-Terminen werden Ihnen per Mail mitgeteilt) 


Within the framework of the research seminar, the understanding in the examination of scientific studies is to be sharpened. By learning the relevant research methods and an in-depth examination of research results, you can learn essential basics for writing your Master's thesis. The aim is to acquire the skills to process and present findings in a structured manner against the background of a concrete research question and to critically evaluate them. Building on an introduction to the research topics and methods of international accounting and auditing, you will discuss and evaluate current research questions with the help of literature contributions. In the course, you will learn the basics of how to structure and write scientific articles, on the basis of which you will critically examine the research contributions with regard to their practical relevance and transferability.


This seminar, together with the seminar in cooperation with EY in the winter semester as well as with the seminar "Corporate Governance of Public Organizations" by Prof. Leisyte in the summer semester, falls under Module III. You can only have one of the three seminars counted as an examination credit for Module III!


Examination modalities

7.5 ECTS credits can be acquired. The overall grade of the research seminar Empirical Accounting results from the following three partial performances:

  • Presentation of scientific articles
  • Participation in the discussion of the scientific articles discussed during the seminar
  • Preparation of critical summaries of scientific articles

Online application

ou can register online at the following website.

(unlocked only during the application period, information)

Literature references

John H. Cochrane, Writing Tips for Ph.D. Students, University of Chicago 2005
Thomas K. Bauer, Michael Fertig und Christoph M. Schmidt, Empirische Wirtschaftsforschung, Springer 2009
Peter Kennedy, A Guide to Econometrics, John Wiley & Sons, 6. Auflage 2008
Jeffrey M. Wooldridge, Econometric Analysis of Cross Section and Panel Data, MIT Press, 2. Auflage 2010


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Location & approach

The campus of TU Dort­mund University is located close to interstate junction Dort­mund West, where the Sauerlandlinie A 45 (Frankfurt-Dort­mund) crosses the Ruhrschnellweg B 1 / A 40. The best interstate exit to take from A 45 is "Dort­mund-Eichlinghofen" (closer to Campus Süd), and from B 1 / A 40 "Dort­mund-Dorstfeld" (closer to Campus Nord). Signs for the uni­ver­si­ty are located at both exits. Also, there is a new exit before you pass over the B 1-bridge leading into Dort­mund.

To get from Campus North to Campus South by car, there is the connection via Vogelpothsweg/Baroper Straße. We recommend you leave your car on one of the parking lots at Campus North and use the H-Bahn (suspended monorail system), which conveniently connects the two campuses.

TU Dort­mund University has its own train station ("Dort­mund Uni­ver­si­tät"). From there, suburban trains (S-Bahn) leave for Dort­mund main station ("Dort­mund Hauptbahnhof") and Düsseldorf main station via the "Düsseldorf Airport Train Station" (take S-Bahn number 1, which leaves every 20 or 30 minutes). The uni­ver­si­ty is easily reached from Bochum, Essen, Mülheim an der Ruhr and Duisburg.

You can also take the bus or subway train from Dort­mund city to the uni­ver­si­ty: From Dort­mund main station, you can take any train bound for the Station "Stadtgarten", usually lines U41, U45, U 47 and U49. At "Stadtgarten" you switch trains and get on line U42 towards "Hombruch". Look out for the Station "An der Palmweide". From the bus stop just across the road, busses bound for TU Dort­mund University leave every ten minutes (445, 447 and 462). Another option is to take the subway routes U41, U45, U47 and U49 from Dort­mund main station to the stop "Dort­mund Kampstraße". From there, take U43 or U44 to the stop "Dort­mund Wittener Straße". Switch to bus line 447 and get off at "Dort­mund Uni­ver­si­tät S".

The H-Bahn is one of the hallmarks of TU Dort­mund University. There are two stations on Campus Nord. One ("Dort­mund Uni­ver­si­tät S") is directly located at the suburban train stop, which connects the uni­ver­si­ty directly with the city of Dort­mund and the rest of the Ruhr Area. Also from this station, there are connections to the "Technologiepark" and (via Campus Süd) Eichlinghofen. The other station is located at the dining hall at Campus Nord and offers a direct connection to Campus Süd every five minutes.

The AirportExpress is a fast and convenient means of transport from Dortmund Airport (DTM) to Dortmund Central Station, taking you there in little more than 20 minutes. From Dortmund Central Station, you can continue to the university campus by interurban railway (S-Bahn). A larger range of international flight connections is offered at Düsseldorf Airport (DUS), which is about 60 kilometres away and can be directly reached by S-Bahn from the university station.

The facilities of TU Dortmund University are spread over two campuses, the larger Campus North and the smaller Campus South. Additionally, some areas of the university are located in the adjacent "Technologiepark".

Street navigation from and to the TU Dortmund University:

OpenStreetMap Routing Machine

The document and the graphic represent the motorways and federal highways around the TU Dortmund University in a very simplified way:

Environment map (PDF)

Environment map (graphic)

This interactive map helps you find and navigate between facilities and buildings on campus:

Interactive campus map

This document contains a simple campus map in German and English:

Campus map (PDF)