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Department of Business and Economics

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


Application: 22.01.2024 - 26.01.2024
Acceptance of the seminar place after receipt of a confirmation: Acceptance until 12.02.2024
Kick-Off and Block course

Allocation of papers and start time of processing: tba
Submission of the written work: tba
Handing in the presentation: tba
Presentationen: tba

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

You 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