Modulhandbuch (Module manual)

M.184.6294 Taxation, Accounting and Finance
(Taxation, Accounting and Finance)
Koordinator (coordinator): Prof. Dr. Urska Kosi
Ansprechpartner (contact): Sarah Rombold (sarah.rombold[at]
Credits: 5 ECTS
Workload: 150 Std (h)
Semesterturnus (semester cycle): WS
Studiensemester (study semester): 1-4
Dauer in Semestern (duration in semesters): 1
Lehrveranstaltungen (courses):
Zur Zeit sind keine Lehrveranstaltungen bekannt. (No courses are known.)
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Empfohlene Voraussetzungen (prerequisites):
Zur Zeit sind keine Voraussetzungen bekannt. (No conditions are known.)
Inhalte (short description):

​​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.

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):

​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.

Fachkompetenz Fertigkeit (practical professional and academic skills):

​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.

Personale Kompetenz / Sozial (individual competences / social skills):

​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.

Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):

​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.

Prüfungsleistungen (examinations)
Art der Modulprüfung (type of modul examination): Keine Modulprüfung
Art der Prüfung
(type of examination)
a) Präsentation 30 - 40 Min. 50.00 %
b) Besondere Form der Leistungserbringung. Details siehe Prüfungsumfang 2 Aktive Teilnahme an Diskussionen 50.00 %
Studienleistung / qualifizierte Teilnahme (module participation requirements)
Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points)
Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist
Gewichtung für Gesamtnote (calculation of overall grade)
Das Modul wird mit der Anzahl seiner Credits gewichtet (Faktor: 1)
Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes)
Promotionsstudium an der Fakultät WW
Umfang QT (participation requirements):
Lernmaterialien, Literaturangaben (learning material, literature):
A reading list is distributed about one month before the module begin.
Sonstige Hinweise (additional information):

​Teaching language ist English.

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