4 March
Prof. Wagenhofer: „Optimal Precision of Accounting Information in Debt Contracting"
Universität Graz
18 March
Prof. Johannes Voget: „Headquarter Relocations and International Taxation“
Said Business School, Oxford University
8 April
Prof. Jörg Budde: „Bonus Pools and Tournaments under Objective and Subjective Performance Indicators“
Universität Bonn
29 April
Prof. Stephen A. Hillegeist: „Financial Distress Risk and Initial CEO Compensation Contracts“
INSEAD
6 May
Prof. Jan F.M.G. Bouwens: „The Economics of Full Cost Transfer Pricing“
Tilburg University
3 June
Prof. Irem Tuna: „Management Forecast Credibility and Underreaction to News“
London Business School
18 June
Prof. Carolyn Levine: "Real and Exaggerated Internal Control Deficiencies"
Carnegie Mellon University
24 June
Prof. Steven Salterio: "Do Audit Actions Consistent with Increased Auditor Scepticism Deter Potential Management Malfeasance?"
Queen's University
14 October
Prof. Ulf Schiller: „Bilanzpolitik bei Zwischenberichtserstattung“
University of Bern
4 November
Dr. Christof Beuselinck: "Multinational Income Shifting, Tax Enforcement and Firm value"
Tilburg University
18 November
Dr. Nadine Riedel: „Corporate Tax Effects on the Quality and Quantity of FDI“
Oxford University
2 December
Prof. Ralf Maiterth: „Inheritance Tax-exempt Transfer of German Businesses: Imperative or Unjustified Subsidy? An Empirical Analysis“
Leibniz Universität Hannover
9 December
Dr. Markus Maedler: „An Analysis of Congruity“
IESE Business School