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Faculty of Management, Economics and Social SciencesProfessorship of Empirical Accounting

Integration into the Value and Risk Group

The Professorship of Empirical Accounting is integrated into the Value and Risk Group of the Faculty of Management, Economics, and Social Sciences of the University of Cologne.

The Value and Risk Group deals with the empirical analysis of the behavior of market participants, their dependencies on the design and the regulation of financial markets, and their effects on the pricing processes and the financial market risks. This research center bunches the applied and empirical research of the Area Finance and the Area Accounting and Taxation, and the methodical competencies for developing appropriate empirical methods of the Area Statistics and Econometrics. The aim of this collaborative research is to compile guidance for the financial practice and the design of institutional frameworks of financial markets. As a consequence, we want to combine the empirical research within these three areas, to generate an internationally visible research cluster.

An important link between the research activities in this area is the sophisticated empirical analysis of various problems in empirical finance and accounting. To this end, existing and newly developed econometric tools are employed to investigate the value and risk of financial assets, institutions and investment strategies. This research benefits from a wide variety of large datasets characterizing financial assets, firms, and markets.

An integral part of the Value and Risk Group are the researchers of the Area Accounting and Taxation that consists of researchers at the following professorships:

  • Professorship of Accounting (Prof. Dr. Julia Nasev)
  • Professorship of Accounting and Auditing (Prof. Dr. Christoph Kuhner)
  • Professorship of Behavioral Accounting, Taxation, and Finance (Prof. Dr. Martin Fochmann)
  • Professorship of Controlling (Prof. Dr. Carsten Homburg)
  • Professorship of Empirical Accounting (Prof. Dr. Michael Stich)
  • Professorship of Taxation (Prof. Dr. Michael Overesch)

The members of the Area Accounting and Taxation conduct normative and empirical (archival and experimental) open-minded international research and address a wide range of topics in managerial, financial, and non-financial accounting and auditing/assurance. Our research is published in well-recognized international research outlets such as Contemporary Accounting Research (CAR), European Accounting Review (EAR), Journal of Banking and Finance (JBF), Journal of Business, Finance, and Accounting (JBFA), Management Accounting Research (MAR), and The Accounting Review (TAR).