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Seminar: Ausgewählte Fragen der Unternehmensrechnung und Wirtschaftsprüfung

Selected Questions on Financial Accounting and Auditing (Obligatory area A, B or C)


Lecturer: Prof. Dr. Klaus Ruhnke


Learning Objectives

The purpose of the module is to convey the research methods and the approach to the subject on the basis of selected issues from the areas of financial accounting and auditing. The students will be able to identify, analyse and evaluate the relevant questions of selected topics. Allowing for the current state of expert methodology, independent solutions will be produced and justified. The students will also learn to independently acquire new knowledge and skills. The method of problem solving as well as the achieved results will be demonstrated and defended in a term paper as well as in a presentation (group and/or individual presentation).


Selected topics in financial accounting and auditing will be covered (e.g. carrying out capital market oriented studies, analysing company reports or case study based simulations of an annual audit). The main topic of the seminar is an intensive discussion on the state of current research on selected problems in the areas of financial accounting and auditing, including theory-based, application-oriented questions. The subject matter of the tutorials is moreover a discussion regarding the varied methodical approaches and techniques, the search for literature and the preparation, editorial layout as well as the presentation of academic content.





Forms of Teaching and Learning Classrooms Presence in Hours Forms of Active Participation Workload in Hours
Seminar, tutorial 3 hours per week Preparation of a scientific paper and its presentation and defence, discussion of

the other papers, follow-up papers (if necessary), discussions of questions regarding writing of a paper

Seminar attendance 30

Preparation before and after the seminar including witing of a paper 90

Tutorial attendance 15

Preparation before and after the tutorials 15


Language: German or English

Total workload: 150

Module duration: One semester

Module frequency: At least every second fall semester

Prerequisites: The “Advanced Financial Accounting” module or a similar course.