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Accounting is often defined as “the language of business". It deals with gathering, processing and disclosing information. Accounting information is used in organizations for planning and control purposes. It is also used by capital market participants and other external stakeholders in economic decision making.

Research and teaching activities in financial and managerial accounting and related areas are concentrated in the Accounting Department of the Frankfurt School of Finance & Management.

Research interests

Using empirical and experimental research methods, members of the Accounting Department are currently working on the following projects:

  • performance measurement, economic and psychological consequences of incentive and information systems,
  • consequences of corporate disclosures,
  • current corporate governance issues such as compensation contract design,
  • determinants of accounting "qualities“ and the influence of managerial type on financial reporting behavior,
  • auditing and enforcement of financial accounting information.
Teaching and Transfer

Members of the Accounting Department teach in the School’s Bachelor- and Master programs. In particular, the department contributes to the “Master in Auditing” program and the Bachelor in "Business Administration with a focus on Auditing in cooperation with KPMG". We also offer customized solutions for individual training and educational demands.

Head of Department

Assistant

Faculty

Publications

In the following, we present selected publications by the faculty in our Accounting Department, that have been published in prestigious journals since 2009 or have been accepted for publication.

Representative Publications

Stefan Veith, Jörg R. Werner (2014): Comparative Value Relevance Studies: Country Differences Versus Specification Effects. The International Journal of Accounting. Vol. 49, Issue 3, Pages 301-330

Holzhacker, M., Krishnan, R., Mahlendorf, M., 2014. The impact of changes in regulation on cost behavior, Contemporary Accounting Research. (forthcoming)

Hiller, K., Mahlendorf, M., Weber, J., 2014. Management accountants' occupational prestige within the company: a social identity theory perspective, European Accounting Review. (forthcoming)

Jia, Y., van Lent, L., Zeng, Y., 2014. Masculinity, Testosterone, and Financial Misreporting, Journal of Accounting Research. (forthcoming)

Janke, R., Mahlendorf, M., Weber, J., 2014. An exploratory study of the reciprocal relationship between interactive use of management control systems and perception of negative external crisis effects, Management Accounting Research. (forthcoming)

Veith, S., Werner, J., 2014. Comparative Value Relevance Studies: Country Differences Versus Specificitation Effects, International Journal of Accounting. (forthcoming)

Ernstberger, J., Grüning, M., 2013. How do Firm- and Country-Level Governance Mechanisms Affect Firms' Disclosure?, Journal of Accounting and Public Policy Vol. 32(3), S. 50-67.

Jia, Y., 2013. Meeting or Missing Earnings Benchmarks: the Role of CEO Integrity, Journal of Business Finance and Accounting Vol. 40(3-4), S. 373-398

Ding, R., Jia, Y., 2012. Auditor Mergers, Audit Quality and Audit Fees: evidence from the PricewaterhouseCoopers merger in the UK, Journal of Accounting and Public Policy Vol. 31(1), S. 69-85.

Grüning, M., 2011. Artificial Intelligence Measurement of Disclosure (AIMD), European Accounting Review Vol. 20(3), S. 485-519.

Grüning, M., 2011. Capital Market Implications of Corporate Disclosure: German Evidence, Business Research Vol. 4(1), S. 48-72.

Veith, S., Werner, J., Zimmermann, J., 2009. Capital Market Response to Emission Rights Returns: Evidence from the European Power Sector, Energy Economics Vol. 31(4), S. 605-613.

Werner, J., Zimmermann, J., 2009. Internationaler Vergleich von Rechnungslegungssystemen: Stand und Perspektiven, Die Betriebswirtschaft Jg. 69(1), S. 85-106.

Goncharov, I., Werner, J., Zimmermann, J., 2009. Legislative Demands and Economic Realities: Company and Group Accounts Compared, International Journal of Accounting Vol. 44(4), S. 334-362.