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Welcome to the Professorship of Empirical Accounting


Prof. Dr. Michael Stich and his team warmly welcome visitors to the websites of the Professorship of Empirical Accounting at the University of Cologne. In teaching and research, the Professorship of Empirical Accounting deals with a wide range of empirical research questions in the following fields:

  • Financial and non-financial accounting
  • Auditing, assurance, and enforcement
  • Digital transformation and corporate sustainability

In research, teaching, and third-mission activities, we address and scientifically contribute to challenging contemporary topics in financial and non-financial accounting (e.g., international accounting, accounting analysis, and sustainability accounting) and auditing, assurance, and enforcement (e.g., auditor remuneration, enforcement, and sustainability assurance) in the context of the most impactful global megatrends of the digital transformation and corporate sustainability (e.g., conflicts of these megatrends and carbon accounting). We conduct empirical research that is directed towards the highest international standards to generate major impact for corporate and political decision makers. We apply a principles-based teaching approach with e-learning techniques to train responsible business and societal leaders of tomorrow.

Our focus is on challenges of considerable importance for the society in the intersections of financial, non-financial, and managerial accounting, corporate governance, and environmental sustainability. Our key objective is to make impact to the society through theoretical and practitioner-oriented research insights and highest-level education for responsibly acting decision makers of "Generation Z" (i.e., those students who are "digital natives").

On the following websites, students and other interested parties find all relevant key information on current events, teaching program, and research activities at the Professorship of Empirical Accounting. Please feel free to contact us for any questions on our teaching and research activities.