Modulhandbuch (Module manual)

​​The module is offered in cooperation with the TRR 266 Accounting for Transparency​. It provides participants with a systematic overview of existent academic research in the broad area of taxation, accounting and finance. It covers seminal research papers about financial reporting and its effects on the capital markets, the role of accounting information for internal decision makers, the importance of taxation and its regulation, as well as corporate finance decisions in firms. The connecting point for these streams of research is provision and dissemination of information by firms to various stakeholder groups. Key theoretical concepts and empirical considerations are presented and discussed in class. Participants are trained to assess the implications of research results.
The module’s reading material is carefully selected so that it depicts the development of research in taxation, accounting and finance in a structured way. Participants are required to work through selected research papers, critically discuss them in class and make a presentation. On the one hand, the module serves as the base for further specialisation in these research areas. The knowledge is essential for young researchers building their own research ideas that use existing research as foundation but are still innovative. On the other hand, the module is attractive for young researchers in less related areas that want a basic understanding of key research developments in taxation, accounting and finance. This knowledge can help promoting interdisciplinary research ideas.

​1.1. Have good understanding of the key developments of academic research in taxation, accounting and finance.
1.2. Have knowledge about main theoretical concepts in academic research papers.
1.3. Know the main empirical issues of research and their appropriate implementation.

​2.1. Are able to fit a research paper to a specific area and assess whether a paper is appropriately connected to existing research.
2.2. Are able to identify theoretical underpinnings of a paper.
2.3. Are able to assess whether appropriate methodology is applied and identify any remaining empirical issues.
2.4. Learn to identify the implications of research findings.

​3.1. Independently read and understand research papers in taxation, accounting and finance as well as identify any weaknesses.
3.2. Actively discuss selected research papers in class.
3.3. Actively benchmark their own research ideas against existing research and develop them further.

​4.1. Critically and independently evaluate theoretical underpinnings of research and rigour of methodology applied.
4.2. Critically and independently evaluate implications of research findings.
4.3. Critically asses their own research ideas and constructively respond to comments by others.
4.4. Independently participate in public debates and actively use research findings as sound arguments.

​Teaching language ist English.