Past Brown Bag Seminars


15 February

Scholarly Improve Session

22 February

Scholarly Improve Session

22 March

Svea Holtmann (WFI, Katholische Universität Eichstätt-Ingolstadt): „Towards Green Driving – Income Tax Incentives for Plug-in-Hybrids“

26 April

Amadeus Bach: „Fair Market Valuation of EV Batteries in the Circular Economy“

Clemens Lauer with Vincent Giese: „Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion“

17 May

Christian Friedrich: „Shocks to Commuter Stress and Audit Production“

Benjamin Tödtmann (with Philipp Dörrenberg, Fabian Eble, Christopher Karlsson, Davud Rostam-Afschar, Johannes Voget): „Followers or Ignorants? Inflation Expectations and Price Setting Behavior of Firms“

31 May

Yasmin Hoffmann: „Managerial Inattention and Endogenous Information Endowment“

7 June

Felix Fritsch (with Matthias Mahlendorf, Frankfurt School of Finance and Utz Schäffer, WHU): „Budgeting Biases and Profit Expectations“

2nd Term 2023

06 September

Scholarly Improve Session

13 September

Scholarly Improve Session

18 October 

Alina Pfrang (with Jan Zental): The Impact of Environmental Taxes on Commercial Traffic and Its Environmental Implications“

8 November

Sebastian Kronenberger: „When does a ‘fresh look’ help? Incentives of auditors with unknown fit“

Mengjie Xu (Frankfurt School of Finance & Management): „Does The Disclosure Of Investors' Information Acquisition Footprints Promote Market Transparency?“

15 November

Christian Friedrich (with Sebastian Kronenberger): „Price-Efficient Auditor Switches”

Christin Schmidt: (with Emilia Gschoßmann): „Combating IP-driven tax avoidance: Royalty deduction limitation rules“

Julia Spix: „Balancing the Need for Energy Security and Renewable Energy Transition: An Evaluation of the EU's Windfall Profit Tax as a Response to the European Energy Crisis“

29 November

Gerrit v. Zedlitz: „The Interplay of Carbon Pricing and Mandatory Carbon Disclosure on Climate Change Mitigation“

Jan Kemper: „The end of the wild west – Effects of Germany's online gambling regulation and taxation reform“

Svea Holtmann: „Towards Green Driving? – Income Tax Incentives for Plug-in Hybrids“

6 December

Emilia Gschoßmann: „Real effects of CFC rules after ATAD Implementation in the EU: A Policy Evaluation“  

Tobias Kalmbach: „Standardization of ESG Terminology and Information Comparability Frictions“

Pascal Schrader: „Uncertainty and Risk Disclosure in the Supply Chain: Evidence from the COVID-19 Pandemic“

13 December



6 April

Vincent Giese: „Do We Know Each Other? – EU Electronic Business Register Introduction and Customer-Supplier Relations­hips“

4 May

Marcel Olbert (London Business School): „Measuring the Effects of the Global Tax Reform – Evidence from High-frequency Data” (TRR-project, with Roberto Gomez)

Sebastian Kronenberger: Accounting Accruals, Audit Quality, and Audit Pricing“

1 June

Reeyarn Li: „Real business impact of climate-related natural disasters“

2nd Term 2022

7 September

Scholarly Improve Session

14 September

Scholarly Improve Session

21 September

Tobias Bornemann: „Accounting Classification and Investors’ Perception of Hybrid Financial Instruments”

Patricia Breuer: „Transparency and Firm Heterogeneity“

28 September

Felix Vetter: „Audit Mandates, Audit Firms, and Auditors”

Daniela Zipperer with Yuhan Liu: „Integrating ESG into Planning: Survey Evidence based on the German Company Landscape“

5 October


19 October

Svenja Dube (Fordham University): „ESG Rating Competition“

Qi Gao: „Disclosure of greenhouse gas emissions”

26 October

Johannes Gaul: „Tax competition and perceptions of local representatives“

G­unter Glenk: „Faithful Accounting of Corporate Carbon Emissions“

9 November

Vincent Giese: „Spillovers of Environmental Enforcement: An Analysis of Corporate Misbehavior“

Katharina Schmidt: „The Moderating Effect of Carbon Emissions on the Relations­hip Between Shareholder-level Taxes and Firm Valuation“

Felix Vetter: „Financial Statements not Required“

16 November

Clemens Lauer: „Fair Value Accounting of Equity Securities: Does Gain Realization Matter for Investment Choices?”

Yuhan Liu: „Corporate Financial Reporting: Experimental Evidence and Economic Implications“

Thomas Simon: „How to Cold Call Firms? An Application of Multi-Armed Bandit Optimization in Corporate Web Surveys“

7 December

Robert Stoumbos (ESSEC Business School, France): „Dividends, Trust, and Firm Value“

Daniela Zipperer: „Informational Value of ESG Disclosure: Evidence from the US Secondary Loan Market“



10 March

Johannes Voget: „Tax Avoidance Opportunities and Anticipatory Changes in Executive Compensation”

17 March

Jannis Bischof:  „Forward-Looking Loss Provisioning“ (co-authored by Rainer Haselmann, Oliver Schlüter, and Ingrid Stein)

28 April

Barbara Stage: „Business Model Digitalization and Tax Avoidance“ (co-authored by Elisa Casi-Eberhard, and Maximilian Todtenhaupt)

12 May

Tim Martens (Cass Business School, London), Christoph J. Sextroh (Tilburg School of Economics and Management): „Patent Disclosures, Capital Market Feedback and Corporate Innovation“

19 May

Stephen Campbell: „Heterogeneity in the relation between financial reporting and tax aggressiveness: 
Evidence from latent class models”

2 June

Felix Vetter: Title will not be published

16 June

Theresa Bührle: „Fund managers' risk-taking decisions, ownership, and capital gains taxes”

2nd Term 2021

8 September

Pay attention: The Presentation will take place in our 2nd slot from 3:30 to 4:30 pm!

Mengqiao Du: „Tax Avoidance Opportunities and Anticipatory Changes in Executive Compensation”

6 October

Carol Seregni: „Who are You Doing Business With? Beneficial Ownership Disclosure and Public Procurement“

27 October

Amadeus Bach: „Executives and firm risk“

3 November

Jannis Bischof (with Nicolas Rudolf and Wilhelm Schmundt): „How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency“

Theresa Bührle (with Elisa Casi, Barbara Stage and Johannes Voget): „The Value of a Loss: Restricting Tax Loss Transfers and its Impact on Acquisition Activity”

17 November

Fabian Eble:„How do Firm Decision-Makers Form Preferences About Fiscal Policy?: Evidence from a Large-Scale Survey Experiment with Firms“

Alina Pfrang: „How to Improve Payroll Tax Compliance of Small Firms? Evidence from a Randomized Field Experiment”
(by Philipp Dörrenberg, Alina Pfrang and Jan Schmitz)

1 December, 1:45 – 4:00 pm

Yasmin Hoffmann: „Disclosure decisions when investors and shareholders don’t think alike: Feedback effects of constrained information processing“

Jessica Müller (with Christoph Spengel and Daniela Steinbrenner): „Does nexus pay off? – Implications of the modified nexus approach on effective tax burdens and tax planning strategies of multinational enterprises“ 

Stefan Weck:„How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-by-Country Reporting“

Sophie Wickel: „The Effect of Transfer Pricing Documentation Requirements on Tax Compliance Costs and Administrative Costs“

8 December, 1:45 – 3:45

Qi Gao: „Disclosure of Greenhouse Gas Emission“

Frederik Kohl: „The Effect of Mandatory Sustainable Fund Classification on Fund Flows and Repurposing Decisions“

Clemens Lauer: „Does the Presentation of Own Credit Risk Gains and Losses Matter for Banks’ Reporting of Debt Valuation Adjustments?“

In case the University will not be able to re-open, the Brown Bag Seminar will be hosted online via ZOOM.


12 February

Jan Riepe (University of Tübingen): „Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks“

29 April

Amaraa Daniel Zogbayar (with Amadeus Bach): „The Economics and Origins of Rumors: Evidence from Disclosure and Insider Trading Regulation“

6 May

Chris Karlsson: „A survey based approach to identify Earnings Management”

20 May

Jan Kock: „Taxation and Legal Form Choice – Evidence from the German Business Tax“

30 September

Luisa Unda: „Does better governance improve the quality of non-GAAP earnings disclosures?“

Xiaochi Ge (Cass Business School, University of London): „Does more competition improve the incumbent’s audit quality: evidence from the emergence of second-tier audit firms in China“

7 October

Hala Jada: „Determinants of KAMs disclosures“

Theresa Bührle: „Do tax loss restrictions distort venture capital funding of start-ups?“

14 October

Daniel Klein/Christopher Ludwig/Katharina Nicolay: „Internal Digitalization and Tax-efficient Decision Making“

Philipp Mütsch: „The Impact of Online School Ratings on Student Performance and Selection“

21 October

Felix Vetter: „Employer Responses to Pay History Inquiry Bans“

4 November

Thomas Simon: „Cost Rigidity and Firms’ Reactions to a Crisis“

11 November

Daniel Zogbayar: „The Effect of Insider Trading Restrictions on Firms' Compliance with Mandatory Disclosure Requirements“

18 November

Reeyarn Li: „Tax language and IRS Attention”

Benjamin Tödtmann: „When do Strategic Benefits Outweigh Proprietary Costs of Voluntary Disclosure? The Case of U.S. Tariff Rate Increases.“

2 December

Gunther Glenk: „Cost Competitiveness of Alternative Power Generation Technologies“

Sebastian Schwenen: „The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance*”

9 December

Sebastian Kronenberger: „Audit Committee Independence and Auditor-Manager Disputes”

16 December

Nicolas M. Wölfing: „The impact of forward contracts on collusion in supply functions”


4 December

Patricia Breuer: „Uneven Regulation and Vertical Reallocation: Evidence from Transparency Regulation“

Leonie Fischer: „Breaking Borders? The European Court of Justice and Internal Market”

Jan Kock und Raphael Müller: „Does mandatory private disclosure change voluntary public disclosure? Evidence from Country-by-Country Reporting”

18 November

Philipp Mütsch: „The Effect of Mandating Gender-Related Disclosures on Gender Equality in Organizations”

6 November

Marcel Olbert: „Loss or Lost? Economic Consequences of Internal Capital Markets in Business Groups?”

Nicolas Rudolf: „Supervisory Reporting Preferences, Enforcement, and Bank Transparency: Evidence from the European Single Supervisory Mechanism”

30 October

Theresa Bührle: „Do tax loss provisions distort venture capital funding of start-ups?”

25 September

Benjamin Tödtmann: „Strategic Benefits and Proprietary Costs of Voluntary Disclosure in a Competitive Environment” (Research proposal)

Christopher Ludwig/Daniel Klein: „Ring-fencing Digital Corporations: Investor Reactions to the European Commission’s Digital Tax Proposals”(Early results)

18 September

Professor Stephen A. Zeff, Keith Anderson Professor of Accounting at Rice University: „The Benefit of Interviewing in Accounting Research” (Guest lecture)

Lecture slides can be found here.

3 April

Daniel Aveeda: „How Do Debt Contracts Allocate Control Over Future Investments?” – UCLA Anderson School of Management

10 April

Florian Buhlmann: „Corporate investment and the use of tax information”

Qi Gao:„Blockchain in Accounting – Establishing a Trustworthy Accounting Regime?“

8 May

Verena Dutt/Heiko Vay:„Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures”

Reeyarn Li/Benedikt Franke: „Setting Judicial Precedents – The Impact of Case Law on Financial Misreporting”

22 May

Amadeus Bach: „Real Effects of Internal Information Allocation”

Nicolas Boob (mit Jannis Bischof und Ferdinand Elfers): “Supervisory Reporting Preferences and Bank Transparency: Evidence from the European Single Supervisory Mechanism”

Ann-Catherin Werner/Marcel Olbert: „Tax Competition and Employment”

Marcel Olbert: „Real Effects of Private Country-by-Country Disclosure”            


14 March

Florian Zawodsky: „The sharing economies' consequences on VAT revenues“

Elisa Casi, Barbara Stage: „The world after the introduction of the Common Reporting Standard: who wins? Who loses?“

11 April

Tim Martens: „The bright side of analyst coverage: the case of knowledge flows“

2 May

Christopher Ludwig, Verena Dutt, Heiko Vay: „Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions?“

9 May

Maximilian Todtenhaupt: „Capital Income Taxation and International Portfolio Investments“ (Project with Harry Huizinga, Johannes Voget and Wolf Wagner) 

Thomas Schwab: „Analysis of US Corporate Tax Reform Proposals and their Effect for Europe and Germany“

16 May (starts at 1:30 pm to 2:15 pm)

Marcel Olbert: „Corporate Defaults and Taxation“

17 October (Notice room changes)

Dr. Stephen Campbell: „Taxes and Cash Flow Volatility“ (1:45 pm – 3:15 pm in Room O 048)

Tim Martens: “The Disclosure Function of the U.S. Patent System: Evidence from the U.S. Patent and Trademark Depository Library Program” (3:30 pm – 4:15 pm in Room SO 133)

24 October (Room O 048)

Amadeus Bach: „Who spreads rumors“

Patricia Breuer: “Accounting Standards and Innovation: Evidence from the German Accounting Law Modernization Act”

Hala Jada: “The Effect of Critical Audit Matters on Auditors and Investors”

7 November (Room O 048)

Florian Buhlmann:  “Intertemporal tax discontinuities and trading behavior: Bunching at the cusp”

Theresa Bührle: “The effect of fiscal R&D incentives on inventor mobility“

Christopher Ludwig: “Third-party reporting as a co­untermeasure to tax evasion in the sharing economy”

21 November (2:45 pm – 3:15 pm in Room O48/50)

Marcel Olbert: „Loss or Lost? The Functioning of Business Groups under Financial Distress“

5 December (1:45 to 4:00 pm Lecture Hall SO 418)

Marcel Olbert is presenting his project “Private Equity and Taxes” (with Peter Severin).

Jannis Bischof is presenting his project “Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges” (with C. Laux und C. Leuz)


21 February

Juliane Lotz: „The SEC and its Revolving Door“

28 February

Carol Seregni: „IFRS: A Global Financial Reporting Language?“

28 March

Reeyarn Li: „Bond Disclosure Opacity and Pricing Implications“

25 April

Tim Martens: „The Disclosure Function of the U.S. Patent System“

Kirstin Becker, Philipp Mütsch: „Corporate Social Responsibility Reporting and Political Costs“

16 May

Verena Dutt, Elisa Casi, Heiko Vay: „Impact of CbCR on banks’ profit shifting behavior and firm value / Analysis of banks’ CbCR data Does it pay to be transparent? / On the dynamics of voluntary tax disclosure“

23 May

Amaraa-Daniel Zogbayar, Henrik Moser

Kirstin Becker: „Frame Contests on Accounting Rules: Evidence from the Public Media Debate on Fair Value Accounting“

14 June

Sara Al Sarghali

4 October

Amadeus Bach: „Who spreads rumors?“

Qi Gao: „The impact of social ties between auditor and audit committee“

Philipp Mütsch: „The Effect of Mandating Gender-Related Disclosures in Corporate Reports on Gender Equality in Organizations“

18 October

Ann-Catherin Werner & Marcel Olbert: „Consumption and Profit Tax Planning in the Digital Age – Evidence from Service Firms in Europe“

25 October

Maximilian Todtenhaupt: „Capital Gains Taxation and Funding for Start-ups“

Benedikt Franke, Reeyarn Li

15 November

Marcel Olbert, Valentin Quinkler: „Digital Technology Adaption in Transfer Pricing Systems – Drivers and Consequences for Tax and Performance Management“

29 November

Amaraa-Daniel Zogbayar: „Enforcement, Sanctions, and Non-Periodic Disclosure: Early Evidence from the New EU Market Abuse Regime“

6 December

Amadeus Bach: „Who spreads rumors?“

Qi Gao: „The impact of social ties between auditor and audit committee“

Philipp Mütsch: „The Effect of Mandating Gender-Related Disclosures in Corporate Reports on Gender Equality in Organizations“

13 December

Elisa Casi, Sara Nenadic, Mark Orlic, Christoph Spengel: „AEOI: Is it really the end of tax evasion based on residence?”


11 October

Michael Westerburg: „An Empirical Analysis of Operations Risk Disclosure in Annual Reports and Related Mitigation Strategies“

25 October

Juliane Lotz: „Biased Communication? Manager-specific Incentives and Managerial Communication Style of Earnings News“

8 November

Marcel Olbert: „Transfer Pricing Conflicts and the Tax Function in Multinational Companies: Evidence from the Field“

6 December

Thomas Schwab: „Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms“

13 December

Amaraa-Daniel Zogbayar, Tim Martens: „Accounting, Information Flow, and Analyst Behavior“