Contemporary Topics in Empirical Management Accounting Research


Module Description

The course introduces students to academic literature on determinants of accounting and finance decisions made by organizations. In particular, the seminar focuses on the role of board characteristics. While prior research has focused on firm fundamentals and how these are related to accounting and finance choices, upper echelons theory states the organisational outcomes are partially predicted by managerial characteristics of the board members. In this course, we will explore how specific characteristics of the CEO and / or the board of directors, who are the decision makers in companies, would also influence the compensation contracts and accounting as well as finance choices in companies.

Language of instruction: English

Kick - off session SoSe 2020: Tuesday, 28th April 2020 at 10.00 - 12.00



The final grade consists of two individual assessments:

  • Seminar Paper (60%)
  • Presentation (40%)

Passing the seminar grants 6 ECTS.


The syllabus of this seminar can be found in OLAT.


In order to get the password for the OLAT page please send an e-mail with the subject "M.Seminar_PASSWORD" to from your student e-mail account.

The password will be sent to you via e-mail. By using the OLAT password, you declare that you have read and agreed to the following terms of use:

  1. You are entitled to participate in the course according to the examination rules.
  2. The provided material is protected by copyrights and only for your personal use. It is not allowed to circulate the material to other persons.
  3. It is not allowed to tape-record and distribute the videos and content. Non-compliance will be prosecuted criminally.