Research
Focus of our research, publications and much more.
Research at the Institute of Accounting and Auditing
For us, research means questioning the fundamentals of accounting, critically analysing and accompanying developments and developing new solutions with and for practical application. This is particularly exciting in the field of accounting and auditing because theory, regulation and corporate reality come into direct contact here. How is information about companies prepared in such a way that it is reliable and comparable? Which auditing approaches ensure trust in markets and institutions? And how do digitalisation, sustainability and international standards affect the work of auditors and companies?
We address these questions in our research - in a well-founded, interdisciplinary and practical manner. In doing so, we not only contribute to the further development of accounting and auditing, but also provide guidance in an environment that is changing rapidly due to digitalisation, globalisation and new regulatory requirements.
What we are currently working on - research topics at a glance
Digitalization
Artificial Intelligence & Data Science
We are researching how digital technologies and artificial intelligence are influencing auditing and changing the role of the auditor.
Sustainability Reporting
EU taxonomy & CSRD
We are looking at the new European reporting requirements and the question of how sustainability information can be made measurable and comparable. We are also investigating methods that can help with the verification of sustainability information.
Examination Quality
Standards & Measurability
Our research examines how audit quality can be assured, further developed, and evaluated—from international standards to the use of digital methods.
If you would like to find out more about our work, please visit the following pages research profile and research projects for detailed information on our specialisations and current topics. Here we provide an insight into how we tackle scientific questions and the methods we use to work on them.
Our theses and seminar papers are naturally orientated towards our research interests. In this way, we ensure that the topics are both scientifically sound and relevant to practice. At the same time, we expressly encourage students to contribute their own suggestions and ideas. New subject areas and fresh perspectives enrich our research and enable exciting theses that go beyond the traditional subject framework.
We would also like to emphasise this: People interested in research are always welcome at our institute. Anyone who would like to take a closer look at scientific issues in the field of auditing or accounting has the opportunity to become part of our research group if they have the appropriate qualifications. We offer an attractive environment for a successful scientific career through close supervision, involvement in ongoing projects and exchange with practice partners.