Area Accounting & Taxation
The area Accounting & Taxation builds part of the Business School. The faculty is comprised by Jannis Bischof, Holger Daske, Philipp Dörrenberg, Christian Friedrich, Felix Fritsch, Gunther Glenk, Svea Holtmann, Sebastian Kronenberger, Katharina Nicolay, Stefan Reichelstein, Davud Rostam-Afschar, Dirk Simons, Christoph Spengel, Felix Vetter, Johannes Voget, Jens Wüstemann, and our doctoral students.
On our websites, we provide useful and interesting information on the professors of the area, academic staff members, the area and office management, and research projects. Furthermore, we grant a broad overview of our diverse course offering, publications, and interesting opportunities for studies, research, and career.
Faculty
Credit: Alexander Münch
Davud Rostam-Afschar
Professor of Accounting, TRR 266
News
Gap Year in Accounting & Taxation
Join our Gap Year Programm, a structured program in which you will complete multiple internships in several different companies in only one year before continuing with a Master's program.
Publications
2025
- Zhuang, J., Bach, A., van Vlijmen, B., Reichelstein, S., Chueh, W., Onori, S., Benson, S. M. (2025): Technoeconomic Decision Support for Second-Life Batteries, Applied Energy.
- Martini, J.T., Niemann, R., Simons, D., Voeller, D. (2025): Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?, Article 107278. Journal of Accounting and Public Policy.
- Dörrenberg, P., Pfrang, A., Schmitz, J. (202x): How to Improve Small Firms' Payroll Tax Compliance? Evidence from a Randomized Field Experiment, accepted for publication, Journal of Political Economy Microeconomics.
- Dörrenberg, Philipp, Christoph Feldhaus, Felix Kölle und Axel Ockenfels (202x), Groups are more Libertarian than Individuals, accepted for publication, Management Science.
- Bischof, J., Davud Rostam-Afschar, D., Simons, D., Voget, J. (202x), The German Business Panel: Firm-Level Data for Accounting and Taxation Research, accepted for publication, European Accounting Review.
- Buhlmann, F., Doerrenberg, P., Loos, B., Voget, J. (202x), How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data, accepted for publication, Management Science.
2024
- Dörrenberg, P., Duncan, D., Li, D. (2024), The (in)visible hand: do workers discriminate against employers?, accepted for publication, Journal of Public Economics.
- Reichelstein, S. (2024): Corporate carbon accounting: balance sheets and flow statements. Review of Accounting Studies.
- Müller, R., Spengel, C., Weck, S. (2024): How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-by-Country Reporting.Contemporary Accounting Research.
- Franke, B., Simons, D., (2004): Enforcement and disclosure.Journal of Accounting and Public Policy.
2023
- Bischof, J., Brüggemann, U. und Daske, H. (2023). Asset Reclassifications and Bank Recapitalization During the Financial Crisis. Management Science.
- Kronenberger, S. (2023): Accounting Accruals, Audit Quality, and Audit Pricing. European Accounting Review.
- Franke, B./Fritz, Q. G./Stenzel, A. (2023), The (Limited) Power of Blockchain Networks for Information Provision. Management Science.
- Breuer, P./Greenstone, M./Leuz, C. (2023), Mandatory disclosure would reveal corporate carbon damages. Science, Vol. 381, Nr. 6660, 837–840.
- Glaeser, S.A./Olbert, M./Werner, A.-C. (2023), Tax Competition and Employment. The Accounting Review, Vol. 98, Nr. 5, 1–30.
2022
- Klein, D./Ludwig, C./Spengel., C. (2022). Ring-fencing Digital Corporations: Investors Reactions to the European Commission’s Digital Tax Proposals. National Tax Journal 2022, Volume 75, Number 1, March 2022, 61–92.
- Bischof, J., Daske, H., Elfers, F. and Hail, L. (2022). A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector. Contemporary Accounting Research, 39 (Spring 2022), 498–536.
2021
- Schreiber, U., Kahle, H., Ruf, M. (2021). Besteuerung der Unternehmen. Eine Einführung in Steuerrecht und Steuerwirkung. 5., vollständig überarbeitete und erweiterte Auflage. Springer Gabler Verlag, Wiesbaden.
- Bischof, J., Laux, C., Leuz, C. (2021). Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis. Journal of Financial Economics, 141(3), 1188-1217.
- Bischof, J., Daske, H., Elfers, F. und Hail, L. (2021). A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector. Contemporary Accounting Research, 39(1), 498–536.
- Cascino, S., Tamayo, A. und Vetter, F. (2021). Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility. Journal of Accounting Research, 59(1), 111–161.
- Comello, S., Glenk, G. und Reichelstein, S. (2021). Transitioning to clean energy transportation services: Life-cycle cost analysis for vehicle fleets. Applied Energy, 285, 1–11.
- Dutta, S. und Reichelstein, S. (2021). Capacity rights and full-cost transfer pricing. Management Science, 67, 1303-1325.
- Kronenberger, S. und Laux, V. (2021). Conservative accounting, audit quality, and litigation. Management Science, 1–14.
Further Publications
2020
- Bischof, J., Daske, H. und Sextroh, C. (2020). Why do politicians intervene in accounting regulation? The role of ideology and special interests. Journal of Accounting Research, 58, 589–642.
- Kowaleski, Z., Sutherland, A. und Vetter, F. (2020). Can Ethics be Taught? Evidence from Securities Exams and Investment Adviser Misconduct. Journal of Financial Economics, 138(1), 159–175.
- Spengel, C., Casi-Eberhard, E. und Stage, B. (2020). Cross-Border Tax Evasion After the Common Reporting Standard: Game Over. Journal of Public Economics, 18–036.
2019
- Blesse, S., Dörrenberg, P. und Rauch, A (2019). Higher taxes on less elastic goods? Evidence from German municipalities. Regional Science and Urban Economics, 57, 165–186.
- Huang, Allen, Hui, Kai Wai und Li, Reeyarn Zhiyang (2019). Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk. Journal of Accounting Research, 57(2), 431–489.
- Glenk, G. und Reichelstein, S. (2019). Economics of converting renewable power to hydrogen. Nature Energy, 4, 216–222.
2018
- Dolls, M., Dörrenberg, P., Peichl, A. und Stichnoth, H. (2018). Do retirement savings increase in response to information about retirement and expected pensions? Journal of Public Economics, 158, 168–179.
- Reichelstein, S., Sahoo, A. (2018). Relating Product Prices to Long-Run Marginal Cost: Evidence from Solar PV Modules. Contemporary Accounting Research, 35, 1464-1498.
2017
- Ebert, M., Simons, D., Stecher, J. D. (2017). Discretionary Aggregation. The Accounting Review, 92(1), 73–91.
- Asatryan, Z., Bittschi, B., Dörrenberg, P. (2017). Remittances and Public Finances: Evidence from Oil-Price Shocks. Journal of Public Economics, 155, 122–137.
- Dörrenberg, P., Schmitz, J. (2017). Tax compliance and information provision – A field experiment with small firms. Journal of Behavioral Economics for Policy, 1(1), 47–54.
- Dörrenberg, P., Andreas, P., Siegloch, S. (2017). The Elasticity of Taxable Income in the Presence of Deduction Possibilities. Journal of Public Economics, 151, 41–55.
2016
- Feld, L., Ruf, M., Voget, J., Scheuering, U., Schreiber, U. (2016). Repatriation taxes and outbound M&A's. Journal of Public Economics.
- Nezlobin, A., Rajan, M., Reichelstein, S. (2016). Structural Properties of the Price-to-Earnings and the Price-to-Book Ratios. Review of Accounting Studies.
2015
- Reichelstein, S., Rohlfing-Bastian, A. (2015). Levelized Product Cost: Concept and Decision Relevance. The Accounting Review.
- Nezlobin, A., Reichelstein, S., Wang, Y. (2015). Managerial Performance Evaluation for Capacity Investments. Review of Accounting Studies.
2014
- Bischof J. (2014). Identifying Disclosure Incentives of Bank Borrowers during a Banking Crisis. Journal of Accounting Research, 52(2), 583–598.
- McNichols, M., Rajan, M., Reichelstein, S. (2014). Conservatism Correction for the Market-to-Book Ratio and Tobin’s q. Review of Accounting Studies, 19, 1393–1435.
- Simons, D., Zein, N. (2014). Audit Market Segmentation – The Impact of Mid-Tier Firms on Competition. European Accounting Review, 25 (1), 131–154.
2013
- Bischof, J., Daske, H. (2013). Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Test. Journal of Accounting Research, 51(5), 997-1029.
- Daske, H., Hail, L., Leuz, C., Verdi, R. (2013). Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions. Journal of Accounting Research, 51(3), 495–547.
- Bischof J., Daske H. (2013). Mandatory supervisory disclosure, voluntary disclosure, and risk-taking: Evidence from the European stress-testing exercises. Journal of Accounting Research, 51(5), 997-1029.
2012
- Koch, C., Weber, M., Wüstemann, J. (2012). Can Auditors be Independent? Experimental Evidence on the Effects of Client Type. European Accounting Review, 21(4), 797–823.
- Martini, J. T., Niemann, R., Simons, D. (2012). Transfer Pricing or formula apportionment? Tax-induced distortions of multinationals investment and production decisions. Contemporary Accounting Research, 29(4), 1060-1086.
- Büttner, T., Overesch, M., Schreiber, U., Wamser, G. (2012). The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms. Journal of Public Economics, 96, 930–938.
- Nezlobin, A., Rajan, M., Reichelstein, S. (2012). Dynamics of Rate of Return Regulation. Management Science.
2011
- Voget, J. (2011). Relocation of Headquarters and International Taxation. Journal of Public Economics, 95, 1067-1081.
- Islegen, O., Reichelstein, S. (2011). Carbon Capture by Fossil Fuel Power Plants: An Economic Analysis. Management Science.
2010 and older
- Dutta, S., Reichelstein, S. (2010). Decentralized Capacity Management and Internal Pricing. Review of Accounting Studies.
- Huizinga, H., Voget, J. (2009). International Taxation and the Direction and Volume of Cross-Border M&As. Journal of Finance, 64(3).
- Rajan, M., Reichelstein, S. (2009). Depreciation Rules and the Relation between Marginal- and Historical Cost. Journal of Accounting Research, 47(3), 823–864.
- Rajan, M., Reichelstein, S. (2009). Objective versus Subjective Indicators of Managerial Performance. The Accounting Review.
- Daske, H., Hail, L., Leuz, C., Verdi, R. (2008). Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46(5), 1085-1142
- Chwolka, A., Simons, D. (2003). Impacts of Revenue Sharing, Profit Sharing, and Transfer Pricing on Quality-Improving Investments. European Accounting Review, 12, 47–76.