6

Georg Schneider

In the course the students present papers that apply agency–theory to accounting. The seminar provides an in-depth knowledge of decision- and game-theoretic models in accounting research. It mainly covers information economic models. Using current issues it discusses applicabiility, typical issues, results, and limitations of such models.

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6

Leslie Hodder, Patrick Hopkins

The seminar provides a critical analysis and evaluation of academic papers in the fields of empirichal Accounting research. Students will discuss typical issues, applicability, results and limitations of such models.

Mathematical and statistical Methods

6

Johann Kellerer

Linear algebra: determinants, eigenvalues and eigenvectors; functions of several variables, optimization of functions of several variables with or without constraints, Lagrange method and Kuhn-Tucker conditions; integrals

Mathematics for Business Administration

6

David Windisch

The core of the course is concerned with the theory and the application regarding widely used empirical methods in accounting research, such as classical (multiple) linear regression models; properties of regression coefficients and hypothesis testing; models for panel data; dummy variables; non-linear regression models; identification (e.g., diff-in-diff designs, IV approach, PSM matching, regression discontinuity designs, fixed effects). A second part of the course is dedicated to the critical review of selected empirical papers.

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6

Ralf Ewert, Alfred Wagenhofer

The seminar provides a critical analysis and evaluation of academic papers in the fields Accounting/Reporting/Taxation. The focus is on information economic models. Simulating the referee process of academic writings students will discuss typical issues, applicability, results and limitations of such models. This seminar primarily aims at DART-participants; further allocations according to availability.

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