Current and planned research activities
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Application of international accounting and auditing standards
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Audit differences
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Audit of accounting estimates
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Audit of consolidated financial statements
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Audit of going concern assumptions and capital market reactions
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Audit of sustainability reports
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Business risk audits
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Commentary on selected paragraphs of the Handelsgesetzbuch (Commercial Code) and IFRS standards
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Data analytics in auditing
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Decision usefulness of financial audits fo investors and credit lenders
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Education and training of professional auditors
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Efficient learning paths in the field of "accounting", also with regard to the development of the ELIAS system (e-learning international accounting student)
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Emotions and financial audit
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Expectation gap in the field of the financial audit
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Materiality considerations in corporate reporting and financial auditing
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Maximum level of assurance of financial audits
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Quality of corporate reporting
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Review of interim reports