Our Research Approach

 

Research Objectives

The objectives  goals of the Professorship of Empirical Accounting are consistent with the targets of the Value and Risk Group of the University of Cologne:

• critical assessment of common practices and regulations to provide useful input to social decision makers (e.g., regulators, managers, and auditors) by conducting cutting-edge research projects that holistically evaluate economic determinants and consequences,
• gaining visibility and reputation in the international accounting, auditing, and finance community to support the position of the University of Cologne as one of Europe's leading institutions for research and research-oriented teaching, and
• promoting young scientists by continuous advising and mentoring students and young research scholars by supporting their individual interests, gifts, and talents.

 

Research Methods

Our focus is on empirical studies based on archival data that emphasize the identification strategy of investigated relations. Thereby, we seek to build a bridge between the different methodological and conceptual approaches in accounting research by testing behavioral, sociological, and/or psychological hypotheses using archival data and by focusing on individual decision makers and specific decision situations rather. We likewise apply mainstream databases if appropriate and spend considerable efforts to create worldwide unique databases for research in non-mainstream areas of research (e.g., self-created databases on cooperatives, non-profit organizations, and sustainability reporting and assurance) to promote effective identification strategies.

 

Research Outcomes

We regularly present and discuss our research at national and international conferences and workshops (e.g., annual meetings of the European Accounting Association, midyear and annual meetings of the American Accounting Association, and annual conferences of the German Academic Association for Business Research).

Our research is published in internationally leading peer-reviewed scientific journals (e.g., European Accounting Review, Journal of Business Ethics, and The Accounting Review) as well as in influential practitioner journals (e.g., Die Wirtschaftspruefung, Oekologisches Wirtschaften, and Zeitschrift fuer Internationale und Kapitalmarktorientierte Rechnungslegung).

Our research is frequently cited in accounting (e.g., Journal of Accounting and Economics), finance (e.g., Review of Financial Studies), and sustainability journals (e.g., Academy of Management Journal).

Further, we provide practitioner-oriented summaries of our research projects to effectively communicate the key findings of our research to the social decision makers. We also use practitioner conferences (e.g., Schmalenbach Tagung and Wiener Bilanzrechtstage) to transfer our research insights to practitioners and regulators.