Past Brown Bag Seminars


December 4

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”

November 18

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

November 6

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”

October 30

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

September 25

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)

September 18

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.

April 3

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

April 10

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

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

May 8

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”

May 22

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”            



March 14

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?“

April 11

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

May 2

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

May 9

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“

May 16 (starts at 1:30 pm to 2:15 pm)

Marcel Olbert: „Corporate Defaults and Taxation“

October 17 (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)

October 24 (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”

November 7 (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”

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

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

December 5 (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)


February 21

Juliane Lotz: „The SEC and its Revolving Door“

February 28

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

March 28

Reeyarn Li: „Bond Disclosure Opacity and Pricing Implications“

April 25

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

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

May 16

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“

May 23

Amaraa-Daniel Zogbayar, Henrik Moser

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

June 14

Sara Al Sarghali

October 4

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“

October 18

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

October 25

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

Benedikt Franke, Reeyarn Li

November 15

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

November 29

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

December 6

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“

December 13

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



October 11

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

October 25

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

November 8

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

December 6

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

December 13

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