Teaching
The Professorship of Empirical Accounting is strongly committed to open-minded, digital-enhanced, and practitioner-oriented lift-long learning offers. Thereby, we always keep in mind that accounting is not an end in itself. However, the key transactions in a liberal society are likely to be inefficient, and maybe even impossible, without accounting which is the language of business. Consistently, Warren Buffet, Chairman of Berkshire Hathaway Inc., notes:
"You have to understand accounting and you have to understand the nuances of accounting. It's the language of business and it's an imperfect language, but unless you are willing to put in the effort to learn accounting - how to read and interpret financial statements - you really shouldn't select stocks yourself."
On the following websites, we provide information on our teaching strategy and philosophy, courses on the bachelor, master, and doctoral level (incl., pre-announcements until the winter semester 2019/2020), and teaching evaluations at the University of Cologne. We offer the following courses (please find further details on the content, prerequisites, and organization of these course on the respective websites).
Please note the following guidance through the following tables: X is a course that takes place and ends with an exam in the same semester. E is a course that does not take place but we offer an additional exam to make your study progress more comfortable. * marks an extracurricular courses without ECTS; please directly contact Prof. Dr. Michael Stich. for additional information. ** marks a Bachelor Seminar of the Area Accounting and Taxation which qualifies students to write their Bachelor Thesis at a professorship of the Area Accounting and Taxation.
Bachelor Level
| Course | 17 | 17/18 | 18 | 18/19 | 19 | 19/20 | 20 | 20/21 | 21 | 21/22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Bachelor Thesis | -- | -- | X | X | X | X | X | X | -- | -- |
| Financial Statement Analysis | X | X | X | E | X | E | E | X | -- | -- |
| Management- und Lageberichterstattung** | -- | X | -- | X | -- | X | -- | X | -- | -- |
| Steuerliche Bilanzierung | -- | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Sustainability Accounting and Assurance** | X | -- | X | -- | X | -- | X | -- | -- | -- |
Master Level
| Course | 17 | 17/18 | 18 | 18/19 | 19 | 19/20 | 20 | 20/21 | 21 | 21/22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Accounting Analysis | -- | X | E | -- | X | E | E | E | -- | -- |
| Applied Empirical Accounting Research* | -- | X | -- | X | -- | X | -- | X | -- | -- |
| Corporate Management and Reporting* | X | E | X | E | -- | X | -- | X | -- | -- |
| Corporate Sustainability Policy* | -- | -- | -- | X | -- | X | -- | -- | -- | -- |
| Financial Accounting | -- | X | E | -- | X | E | E | E | -- | -- |
| Integrated Reporting | -- | -- | X | E | X | E | E | E | -- | -- |
| International Accounting | -- | X | E | E | X | E | E | -- | -- | -- |
| Master Thesis | X | X | X | X | X | X | X | X | -- | -- |
| Mathematics of Auditing* | X | -- | X | E | X | E | X | E | -- | -- |
Doctoral Level
| Course | 17 | 17/18 | 18 | 18/19 | 19 | 19/20 | 20 | 20/21 | 21 | 21/22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Measurement of Accounting Phenomena | X | -- | X | -- | X | -- | -- | X | -- | -- |
| Methods of Empirical Accounting Research | -- | X | -- | X | -- | X | -- | X | -- | -- |
| Reviewing Accounting Research | -- | -- | X | -- | -- | -- | X | -- | -- | -- |