Research

Our research topics are based on the following research fields:

• Accounting (Prof. Dr. Tami Dinh)
• Accounting and Taxation (Prof. Dr. Arthur Stenzel)
• Audit and Accounting (Prof. Dr. Peter Leibfried)
• Control and Performance Management (Prof. Dr. Klaus Möller)
• Corporate Finance (Prof. Dr. Marc Arnold)
• Corporate Governance (Prof. Dr. Michèle Sutter-Rüdisser)
• Digital Performance Management (Prof. Mael Schnegg)
• Financial Management (Prof. Dr. Dirk Schäfer)
• Internal Control / Internal Audit (Prof. T. Flemming Ruud, PhD)
• Service Performance Management (Prof. Dr. Matthias Mitterlechner)

Researchers at the Institute ACA-HSG regularly publish in leading international scientific journals. The following publications have been accepted in FT 50 Journals in recent years:

• Arnold, Marc; Westermann, Ramona: Debt Renegotiations Outside Distress. Review of Finance, September 09, 2022.
• Solbach, Jonas; Möller, Klaus and Wirnsperger, Franz: Break the Link Between Pay and Motivation. MIT Sloan Management Review, April 20, 2022.
• Arnold, Marc; Subrahmanyam, Marti and Pelster, Matthias: Attention Triggers and Investors' Risk Taking. Journal of Financial Economics, 2021, 143(2), 846-875.
• Lampenius, Niklas; Shevlin, Terry J. and Stenzel, Arthur: Measuring Corporate Tax Rate and Tax Base Avoidance of U.S. Domestic and U.S. Multinational Firms. Journal of Accounting and Economics, 2021. Forthcoming.
• Franklin, Allen; Haas, Marlene; Nowak, Eric and Tengulov, Angel: Market Efficiency and Limits to Arbitrage: Evidence from the Volkswagen Short Squeeze. Journal of Financial Economics, 2021, 142(1), 166-194.
• Eugster, Florian: Endogeneity and the dynamics of voluntary disclosure quality: is there really an effect on the cost of equity capital?. Contemporary Accounting Research, 2020, 37(4), 2590-2614.
• Müller-Stewens, Benedikt; Widener, Sally K.; Möller, Klaus and Steinmann, Jan-Christoph: The role of diagnostic and interactive control uses in innovation. Accounting, Organizations and Society, 2019.
• Arnold, Marc; Hackbarth, Dirk and Puhan, Tatjana-Xenia: Financing Asset Sales and Business Cycles. Review of Finance, 2018, 22 (1). 243-277.
• Arnold, Marc; Wagner, Alexander and Westermann, Ramona: Growth Options, Macroeconomic Conditions and the Cross-Section of Credit Risk. Journal of Financial Economics, 2013, 107 (2).

For further information about each research topic, please visit the particular websites.