Master's thesis
Step 1: Attending the "Master's Thesis Seminar Accounting"
You can write a Master's thesis at our institute if – and only if – you successfully completed this seminar. The application procedure will be announced on the News site and via Moodle. Note that the application period ends several weeks before the start of the seminar. For example, the application period for the Master's Thesis Seminar Accounting in the winter term 2023/24 is July 1 till September 30, 2023.
Step 2: Writing the Master's thesis
- Guidelines for writing a Master's thesis at the Institute of Accounting and Auditing can be found here.
- Guidelines for retrieving data via your LEQR account can be found here for Thomson Reuters EIKON and here for S&P Capital IQ.
- Guidelines for retrieving the data via LEQR, starting from scheduling an appointment, can be found here.
Topics of recent Master's theses
2024
- Understanding Risk Disclosures by U.S. Firms: An NLP-Based Analysis
- Board gender diversity: Evidence from Indonesia
- Female Leadership in Georgia
- The Accounting Classification of Compound Convertible Bonds under IFRS - Evidence on Determinants and Consequences
- Database Coverage - Determinants and Consequenes
- Who Teaches Accounting in Academic Institutions? Evidence from Germany
- How do financial advisors employ relative valuation in M&A? Evidence from fairness opinions on U.S. banks
- Legal Form and Accounting Choices: Evidence from Slovenia
- The Role of Values in Career Choices - An Analysis of Accountants in Europe
- Voluntary IFRS Conversions in the Wild: Insights from Expert Interviews in Germany
- Disclosure in the Market for Syndicated Loans
- Accounting Labor Market Effects of Financial Statement Fraud Scandals
2023
- Capitalization of internally generated software - Evidence from small tech firms in Germany
- Data visualization in annual reports - Evidence from Germany
- Foreign Currency Derivatives Use and Firm Value
- Technological Innovation and M&As - Empirical Evidence from Japan
- How has Covid-19 affected the Chinese pharmaceutical industry? An event study
- The Interaction of CSR Reporting and Greenwashing: An Experimental Study
- Effects of the European Union Statatory audit reform on audit fees
- Auditor reputation on capital markets: Empirical evidence from Germany
- Corporate Disclosure Practices regarding People with Disabilities: Evidence from Germany
- GHG Emissions Disclosure by Publicly-Listed Firms in Europe: A Descriptive Analysis
2022
- Auditor Tenure and Audit Quality: Revisiting the Evidence
- Descriptive study on how to value platform business companies
- Environmental Disclosure Quality of Firms in Green Funds
- Corporate Digital Responsibility Disclosure by German Listed Firms
- How does a CSR mandate influence CSR activities? Evidence from the European Union
- Capitalization of R&D Expenditures and Capital Regulations: Evidence from China
2021
- Have information processing capacities of investors evolved over time? Evidence from market reactions to restatements
- Litigation Risk, Auditor Choice and Audit Fees: Evidence from CRM Firms
- Capital Market reactions to CSR reporting regulation: European Evidence
- IFRS 15 and executive compensation contracts
- NGO Lobbyism in the European Union: Evidence from the CSR Directive
- The effect of the CSR disclosure environment on NGO activism
- Determinants of IPO Underpricing: Evidence from Russian Companies
- How do creditors influence corporate social responsibility disclosure? Evidence from the real estate industry in China
- The Use of Non-GAAP Metrics of High-Growth Firm - Evidence from Germany
- Stock price relevance of blockchain-related disclosures: Evidence from Germany
- Corporate Culture: A Comparison of Official Statements with Employee Perceptions
- Dividend payout policy of German publicly listed companies
- Goodwill impairments and big bath accounting: European evidence from the coronavirus pandemic
2020
- Does the Borrower's Accounting Environment Affect Lending Decisions of the European Investment Bank?
- Underpricing across IPO markets and the role of accounting standards
- The Impact of Executive Compensation on Purchase Price Allocations
- CEO overconfidence and earnings management during turnovers in the banking industry
- Economic Consequences of Executive Succession Planning - Evidence from Unexpected Turnover
- An investigation into the relevance and reliability of different types of intangible assets
- The impact of non-financial disclosures on firm value - Evidence from Germany
2019
- Information and Decision Behavior in young firms
- The impact of the ESMA guidelines on disclosures of alternative performance measures
- Regulation of Initial Coin Offerings: An Exploratory Delphi Study
- Disclosure Behavior of Non-governmental Organizations: An Empirical Study
- Board Composition and R&D Activities
- How do analysts use financial information?
- Internal control and executive compensation: evidence from China
- On the role of social media in the OTC Pink Market
- Being honest about sustainability: An experimental study on consumer preferences
- Impact of IFRS 16 on financial statements: A descriptive analysis
- Empirical Proxies for Earnings Management: A Descriptive Analysis
- The Impact of Mandatory IFRS Adoption on Audit Fees: Evidence from Canada
- The Impact of Digitalization on the Labor Market in Accounting and Finance
- Mandatory audit firm rotation and audit quality – Evidence from Germany
- Exploring Earnings Predictability: A Machine Learning Approach
- Valuing FinTechs: Am Empirical Study on Determinants of Startup Valuations in the Banking and Financial Services Sector
- Financial Reporting of U.S. Nonprofit Organisations: Descriptive study
2018
- Does Forecast Quality Impact Market Reactions to Earnings Surprises?
- The Impact of IFRS on Cross-Border and Domestic M&A Activity in the European Union
- The impact of IFRS adoption on goodwill accounting
- Offenlegung von Investmentfonds in Deutschland
- A comparative analysis of selected financial statement fraud detection measures based on different case studies in Germany
- Corporate Governance and Selection of External Auditors - Evidence from South Korea
- Accounting for R&D and analyst forecast properties
- Measuring Disclosure Quality based on the Disaggregation Level of Financial Statements: Evidence from Europe
- Accounting discretion and lending behavior procyclicality in European banks
- Disclosures about IFRS 15 Adoption Effects
- Evaluating a new approach to measure intangible productivity
- Mandatory Audit Tenders
- Reporting behaviour of German firms in the unregulated market