Research

 

The Professorship of Empirical Accounting is integrated in the Value and Risk Group of the University of Cologne which conducts international research in finance, accounting, and taxation. The research activities of the Professorship of Empirical Accounting can be classified into the three likewise important fields of research:

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

In particular, we are interested in the intersections of these fields of research, e.g., sustainability assurance which is related to both corporate governance and environmental sustainability. On the following websites, we present our research strategy, our commitment to research-oriented teaching, our engagement in the Value and Risk Group, our individual extramural fundings, and - as the outcomes of our research activities - the publications in scientific and practitioner-oriented journals.