Institute of Accounting and Auditing

Digitisation

  • Sustainability reporting & GenAI

  • Artificial intelligence in auditing

  • Development of a digital audit tool using mathematical-statistical methods

Sustainability

  • Sustainability reporting and its audit

  • Preparation and review of CSRD-compliant sustainability reports

  • Double materiality analysis within the framework of the ESRS

  • EU Taxonomy Regulation 2020/852

Accounting

  • Value relevance of reporting in accordance with EU Taxonomy Regulation 2020/852

  • Analysis of the German capital market

General auditing

  • Selection of the audit service provider

  • Choice of audit assurance (reasonable vs. limited assurance)

  • Audit quality and audit level

The contents above describe an important part of our research and are intended to provide a motivating insight into our main topics. However, they do not claim to be exhaustive and their thematic depth is only provided as an overview. If you have any questions or are interested in our research, please do not hesitate to contact us.