Master's Thesis (MMM)

The Chair of Accounting & Capital Markets offers qualified students the possibility to write their master thesis at the interface of accounting, finance and capital markets research. A prerequisite for applying for a master thesis is the successful participation in our seminar “ACC 761 Seminar Accounting & Capital Markets”. In rare cases, provided that students are academically qualified and there is sufficient mentoring capacity available, seminar certificates from other chairs in the accounting/taxation or finance areas will be considered. However, due to the high number of theses supervised in the past, chances are low to be accepted and only the successful participation in our seminar will guarantee our supervision.

In general, master thesis topics are available in relevant areas of our research field and reflect recent issues and developments. As a consequence, we do not hold a fixed list of topics. However, current areas of interest include the following

• Capital Market Communication and Corporate Narratives
• Public Perception of Accounting Issues/Lobbying for Accounting Standard Changes
• Non-financial Disclosures
• Contemporary Topics in Financial Accounting Research

Apart from writing your master thesis on an assigned topic, you are also invited to propose a topic of your choice. However, whether or not a topic is suitable for a master thesis will be decided on an individual basis. Self-proposed topics are particularly interesting and rewarding if you intend to work on specific research questions based on proprietary data, e.g. from industry contacts. Pure literature reviews or topics that are exclusively relevant for an individual company, will generally not be supported as suitable topics for a master thesis. If you would like to propose a specific topic based on industry contacts, please contact us in advance to discuss whether the topic is potentially interesting and suitable.

If you are interested in writing your master thesis at the Chair of Accounting & Capital Markets, please send the following documents to our secretary (preferably as a single PDF-document):

• The completed form Application for the Assignment of a Master Thesis (please also indicate topic preferences and intended start date)
• Curriculum vitae
• Current transcript of records
• Bachelor and/or seminar certificates (if applicable)

If you are interested in a specific research area, please specify your preferences in the application form. As far as our mentoring capacity allows, we will try to account for your preferences in the allocation of topics as good as possible.

Also, please indicate the date you intend to start working on your master thesis. In general, your time schedule should allow for an additional month of planning and structuring the topic before you actually start to work on the master thesis content.

We are flexible with respect to the time schedule of your master thesis. However, for planning purposes, applications should be submitted by specific deadlines depending on the intended start date:

After the application deadline, please allow some time for the processing of applications. Qualified applicants will be invited to a meeting in which we will discuss and propose a specific topic. Typically, the meeting will take place shortly before the intended start date. After the meeting, you will have two weeks to accept or decline the proposed topic.

During the Master colloquium students will present and discuss their research approach and preliminary research results. The aim of the master colloquium is to provide students with support for their remaining work on their thesis and to detect possible issues as early as possible. Currently the master colloquium takes place at individual dates depending on the progress of your master thesis and in agreement with your mentor.

Depending on the topic of your master thesis, it might be necessary to use statistical analysis software. We advise inexperienced students to use STATA, a software package with extensive functionalities but relatively easy interface. STATA is available at the computer pools at the university. Unfortunately, we are not able to provide STATA licenses for use on your private computer. However, STATA is available at discount prices for students at DPC. In general, we advise you to discuss software needs and availability with your supervisor at the beginning of your master thesis.

• Guidelines for Academic Writing (English)