Financial
Accounting and Auditing Group Open main menu
Blick auf das D4 und das AD Gebäude

News

Invitation: Habilitation Stéphanie Mittelbach-Hörmanseder

The public habilitation lecture entitled "The online usage of integrated reports – an exploratory study of the demand side" by Dr. Stéphanie Mittelbach-Hörmanseder will take place in English on

Tuesday, 18 October 2022, at 1.00 pm,

in building TC, room TC 5.01, level 5

as well as

online – via MS-Teams

Instead of.

click here to watch the presentation online!

Prof. Petutschnig at "WU matters. WU talks" (in German)

01/04/2022

04/05/2022: The Global Minimum Tax - The End of Tax Dumping?

The Global Minimum Tax (in German)

No more tax dumping?

The 15% global minimum corporate tax rate is a reality. It was adopted in October 2021 to make sure that multinational enterprises don’t pay less than the global minimum tax rate. The G20 countries hailed this as a historic step to finally bring about tax justice for large multinationals. But does the reality live up to the promise? Are there any loopholes? Together with academic, business, and consulting experts, we’ll be examining whether the minimum tax actually makes international taxation fair(er).

Lecture and Moderation:

Matthias Petutschnig, Associate Professor of Accounting and Taxation, WU

Discussion:

Dominik Bernhofer, Tax Policy Divsion, Vienna Chamber of Labor

Iris Burgstaller, Partner, International Tax and Transfer Pricing, TPA

Ralf Kronberger, Financial, Fiscal and Tax Policy Division, WKO

Thomas Thomasberger, Head of Taxes, CEE, Siemens AG Austria

Language: German

Registration under: https://www.wu.ac.at/wumatters/terminkalender/details/detail/die-globale-mindeststeuer

[Translate to English:] Wu matters

Research Initiative Business Valuation

The next Research Initiative Business Valuation, Accounting and Auditing will take place online on November 10th 2021 (5:00-7:00 p.m.)

The subject of the event focuses on:

"Berücksichtigung von Synergieeffekten in der Unternehmensbewertung". (in German only)

For further information click here!

Please register now via sarah.kandel@wu.ac.at!

New Professor for Accounting & Auditing: Ewald Aschauer

Univ.- Prof. Dr. Ewald Aschauer

Professor Aschauer's research focuses on accounting, auditing and corporate governance as well as business valuation. Specifically, he examines in actual papers the financial statement informativeness, quality factors for auditing and corporate governance, insolvency prediction and capital market parameters for valuation purposes.

iwp-Forschungspreis 2019

Our - meanwhile former - research assistant, Carina Stojaspal, MSc (WU), was awarded the iwp-Forschungspreis 2019 for her master's thesis on " The importance of the corporate reporting elements applying a conjoint analysis" written at our Institute. The award ceremony took place as part of the iwp-Wissenschaftsforum 2019.

We congratulate on this achievement!

Prüfungsausschuss Special (special audit committee)

Prüfungsausschuss Special

As part of the 11th Austrian Supervisory Board Day, a special audit committee will take place again this year. This event is organized by Univ.-Prof. Mag.Dr.Eva Eberhartinger, LL.M, o.Univ.-Prof. Dr. Romuald Bertl, Univ.-Prof. MMag.Dr. Klaus Hirschler and Univ.-Prof. Dr. Ewald Aschauer.

  • Topic: "Accounting policy and accounting fraud - what does the audit committee have to consider?"

  • When? July 5, 2021, 6:15 p.m.

  • Where? WU Campus, Welthandelsplatz 1.1020 Vienna, Building LC, Festsaal 1 Participation is free.

(Registration is strongly recommended due to limited space (covid restrictions!)- first come principle!)

All information can be found here!
Register here!

Information Content of Corporate Social Responsibility Disclosures in Europe: An Institutional Perspective

For a sample of STOXX Europe-600 constituents and a reporting period of nine years Stéphanie Mittelbach-Hörmanseder (WU) investigated together with Katrin Hummel (University of Zurich) und Margarethe Rammerstorfer (WU Vienna) the role of the institutional environment on the value relevance of corporate social responsibility (CSR) disclosures in firms’ annual reports. Using textual analysis, they construct topic-specific disclosures measures that examine the prevalence of CSR topics with respect to the EU CSR directive, namely environmental, social and employee matters, human rights, and anti-corruption and bribery.

You can download the complete paper here!

Research Initiative Business Valuation

On March 26th 2019, the research initiative Business Valuation, Accounting and Auditing took place at the WU. The following topics were discussed: „Wie erkennen und gestalten die Vorsitzenden von Prüfungsausschüssen die Prüfungsqualität: Eine empirische Studie“ und „Erfahrungen aus der Praxis“. (only in German)

More topics can be found here! (only in German)

Here are some impressions of the event.

 

Wiener Bilanzrechtstage 2019

The „Wiener Bilanzrechtstage“ took place on 26 and 27 of April. You will find pictures of the event shortly on our website.

Congratulations to Lisa Kreilinger on her successful defensio dissertationis

We congratulate Lisa Kreilinger on the successful completion of her defensio dissertationis within the framework of the Doctoral Program in Social and Economic Sciences. Dissertation topic: "Wissen – Vergessen – wieder Anwenden?“ – Eine empirische Studie zur Behaltensleistung und zum Lerntransfer von Wissen im Fachbereich Financial Accounting an der WU Wien"

Annual Report 2018/19

You can find the current report here! (only in German)  Download