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, Subrahmanyam, Marti und Pelster, Matthias: Attention Triggers and Investors' Risk Taking. Journal of Financial Economics, 2021. Forthcoming.
• Lampenius, Niklas, Shevlin, Terry J. und 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 und Tengulov, Angel: Market Efficiency and Limits to Arbitrage: Evidence from the Volkswagen Short Squeeze. Journal of Financial Economics, 2021. Forthcoming.
• Müller-Stewens, Benedikt, Widener, Sally K., Möller, Klaus und Steinmann, Jan-Christoph: The role of diagnostic and interactive control uses in innovation. Accounting, Organizations and Society, 2019.
• Arnold, Marc, Hackbarth, Dirk und Puhan, Tatjana-Xenia: Financing Asset Sales and Business Cycles. Review of Finance, 2018, 22 (1). 243-277.
• Arnold, Marc, Wagner, Alexander und 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.