Springe direkt zu Inhalt

Current and planned research activities

  • Application of international accounting and auditing standards

  • Audit differences

  • Audit of accounting estimates

  • Audit of consolidated financial statements

  • Audit of going concern assumptions and capital market reactions

  • Audit of sustainability reports

  • Business risk audits

  • Commentary on selected paragraphs of the Handelsgesetzbuch (Commercial Code) and IFRS standards

  • Data analytics in auditing

  • Decision usefulness of financial audits fo investors and credit lenders

  • Education and training of professional auditors

  • Efficient learning paths in the field of  "accounting", also with regard to the development of the ELIAS system (e-learning international accounting student)

  • Emotions and financial audit

  • Expectation gap in the field of the financial audit

  • Materiality considerations in corporate reporting and financial auditing

  • Maximum level of assurance of financial audits

  • Quality of corporate reporting

  • Review of interim reports