Dr. Tessa Kunkel joined the Department of Accounting at Copenhagen Business School as an assistant professor in July 2021. She teaches courses on financial reporting under IFRS. Her research contributes to the political economy of accounting and accounting standard setting by focusing on the role of agents in bringing about accounting change. She is particularly interested in the development of conceptual thinking in accounting and analyzes the translation of economic ideas into accounting standards. As a member of the research project “Time Mirror: Accounting for the Green Transition”, funded by DFF, her research also strives to provide insights into which actors and tools will be required to better account for climate change challenges.

Conceptual Framework for Financial Reporting 2018 auf dem Prüfstand

Inga Dehmel, Michael Hommel, Tessa Kunkel
in: Betriebs-Berater, 73. Jg. (2018), p. 1706 - 1710.

Passive Rechnungsabgrenzungsposten – Statische Interpretation durch die neuere Rechtsprechung?

Michael Hommel, Tessa Kunkel, Theresa Zick
in: Betriebs-Berater, 74. Jg. (2019), p. 1259 - 1263.

Kommentierung zu § 341 HGB

Michael Hommel, Denise Pauly-Grundmann, Tessa Kunkel
in: Schmidt, Karsten/Ebke, Werner F. (Hrsg.), Münchener Kommentar zum Handelsgesetzbuch, Band 4, 4. Aufl., München 2020.

Kommentierung zu § 341i HGB

Michael Hommel, Tessa Kunkel
in: Schmidt, Karsten/Ebke, Werner F. (Hrsg.), Münchener Kommentar zum Handelsgesetzbuch, Band 4, 4. Aufl., München 2020.

Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework

Tessa Kunkel
in: Accounting, Economics, and Law: A Convivium, 11 (2), p. 161 - 199.

Kommentierung zu § 341i HGB

Michael Hommel, Tessa Kunkel, Noellè-Alicia Stein
in: Schmidt, Karsten/Ebke, Werner F. (Hrsg.), Münchener Kommentar zum Handelsgesetzbuch, Band 4, 5. Aufl., München 2023 (im Erscheinen).