Vorträge
2022
Amberger, Harald / Wilde, Jaron / Wu, Yuchen. 2022. Ownership Transparency and cross-border Investment. Indiana Spring Tax Camp, Bloomington, Indiana, USA, 22.05.2022.
Amberger, Harald. 2022. Ko-Referat von Tax Enforcement and Foreign Investment by Multinational Corporations: Evidence from Tax Inspectors Without Borders. 8th Berlin Vallendar Conference on Tax Research, 23.-24.06.2022.
Eberhartinger, Eva. 2022. Pillar 2 and the Accounting Standards. Seminar on Pillar Two, Lissabon, 21.04.-22.04.2022.
Eberhartinger, Eva. 2022. Panel-Discussion „Emerging Issues in International Taxation Research“. American Accounting Association – Annual Meeting, San Diego, 01.08.- 03.08.2022.
Özdogan, Ayse. 2022. Importer Behavior After Targeted Tariff Increases: A Firm Level Analysis. VHB-Jahrestagung 2022, 08.03.-10.3.2022.
Zhang, Xixi / Petutschnig, Matthias. 2022. Mutual Agreement Procedure and Foreign Direct Investments: Evidence from Firm-Level Data. American Accounting Association – Annual Meeting, San Diego, 01.08.-03.08.2022.
Zhang, Xixi. 2022. Consumer Reactions to Negative Tax News. VHB-Jahrestagung 2022, 8.3.-10.3.2022.
2021
Amberger, Harald / Kohlhase, Saskia / Voget, Johannes. 2021. Tax Avoidance Opportunities and Anticipatory Changes in Executive Compensation. 7th Berlin-Vallendar Conference on Tax Research, Online, 26.-27.08.2021.
Amberger, Harald / Robinson, Leslie. 2021. The Initial Effect of U.S. Tax Reform on Foreign Acquisitions. Universität Mannheim, Mannheim, Deutschland, 23.11.2021.
Auer, Sylvia / Bornemann, Tobias / Eberhartinger, Eva. 2021. Does fair value taxation affect banks’ investment portfolio and risk-taking? 11th EIASM Conference on Current Research in Taxation, Münster, Deutschland, 12.07-13.07.2021.
Eberhartinger, Eva / Leigh-Pemberton, Jonathan / Burgers, Irene. 2021. Developing a framework for an external assurance of a company’s Tax Control Framework. Cooperative Compliance: A Multi-Stakeholder and Sustainable Approach to Taxation, Wien, Österreich, 21.03.- 22.03.2022.
Eberhartinger, Eva. 2021. Besondere Herausforderungen für den Prüfungsausschuss aus Sicht der Praxis. Online-Konferenz: Besondere Herausforderungen für den Prüfungsausschuss von Unternehmen von öffentlichem Interesse, Wien, 14.09.2021.
Eberhartinger, Eva. 2021. The Role of Tax Administration. Tax Policy in the Post Covid 19 Era. Portuguese Public Finance Council: Sustainable Tax Policy Lissabon, 10.12.2021.
Eberhartinger, Eva. 2021. Transformation - Management des Wandels. 75. Deutscher Betriebswirtschafter-Tag der Schmalenbach Gesellschaft, Düsseldorf, 22.09.2021.
Eberhartinger, E. 2021. Folgen von Wirecard – Für Rechnungslegung und Aufsichtsrat in der börsennotierten Gesellschaft – Diskussion. Kapitalmarktrechtstag, Wien, Österreich, 25.03.-25.03.
Eberhartinger, Eva / Safaei, Reyhaneh / Sureth-Sloane, Caren / WU, Yuchen. 2021. Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. Tax Administration Research Center, Exeter, 10.11.2021.
Winkler, Georg. 2021. Exit Tax und die Standortwahl von Kapitalgesellschaften. Österreichischer Steuerlehretag, Villach, 20.09.2021.
2020
Amberger, Harald. 2020. Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting, 2020 ATA Midyear Meeting, Fort Worth, Texas, 28.-29.2.
Amberger, Harald. 2020. International Tax Research and Data, 2020 ATA Doctoral Consortium, Fort Worth, Texas, 27.2.
Eberhartinger, Eva / Hirschler, Klaus. 2020. Prüfungsausschuss Spezial. 10. Österreichischer Aufsichtsratstag (WU Wien), Wien, Österreich, 26.02.
Eberhartinger, Eva / Speitmann, Raffael / Sureth-Sloane, Caren / Wu, Yuchen. 2020. Sweetheart Deals in Tax Bargaining? How Trust Affects Concessionary Behavior. 82. Jahrestagung des VHB, Frankfurt, Deutschland, 17.03.-20.03.
Eberhartinger, Eva / Speitmann, Raffael / Sureth-Sloane, Caren / Wu, Yuchen. 2020. Sweetheart Deals in Tax Bargaining? How Trust Affects Concessionary Behavior. Tax Administration Research Centre ’s 8th Annual Conference, University of Exeter Business School, Großbritannien, 15.12-17.12.
Eberhartinger, Eva / Speitmann, Raffael / Sureth-Sloane, Caren / Wu, Yuchen. 2020. Sweetheart Deals in Tax Bargaining? How Trust Affects Concessionary Behavior. National Tax Association's 113th Annual Conference on Taxation, Denver, Vereinigte Staaten/USA, 18.11.-20.11.
Speitmann, Raffael / Eberhartinger, Eva / Sureth-Sloane, Caren. 2020. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks. 82. Jahrestagung des VHB, Frankfurt, Deutschland, 17.03-20.03.
2019
Amberger, Harald. 2019. Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents, 2020 HARC Conference, Hilo, Hawaii, 3.1.
Amberger, Harald. 2019. Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents, Questrom School of Business, Boston University, Boston, Massachusetts, 6.12.
Petutschnig, Matthias, Resenig, Kristin. 2019. Market Reaction of Multinationals to the OECD BEPS Actionplan, 112th National Tax Association, Tampa, 21.-23.11.
Brightwell, Michael. 2019. Work for Equity Vereinbarungen für Start-Ups, Symposium Steuern & Bilanzen, Wien, 06.09.
Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren. 2019. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 15. arqus-Jahrestagung, in Innsbruck, Österreich, 12.07.-13.07.
Eberhartinger, Eva, Speitmann Raffael, Sureth-Sloane, Caren. 2019. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 9th EIASM Conference on Current Research in Taxation, in Barcelona, Spanien, 08.07.-09.07.
Eberhartinger Eva, Genest, Nadia. 2019. Practitioners' Juddgment and Tax Disclosure: A case for Materiality, Annual Congress der European Accounting Association in Paphos, Zypern, 29.05.-31.05.
Genest, Nadia, Wu, Yuchen. 2019. Does tax disclosure confuse investors, Annual Congress der European Accounting Association in Paphos, Cyprus, 29.05.-31.05.
Amberger, Harald, Zimmel Christoph. 2019. Umsatzrealisierung nach IFRS 15 und UGB. Recon 2019, Loipersdorf, 16.5. - 17.5.
Brezina, Paul. 2019. Blockchain und Kryptowährungen im Jahresabschluss. Recon 2019, Loipersdorf, 16.5. - 17.5.
2018
Eberhartinger, Eva, Novotny-Farkas, Zoltan. 2018. Accounting Education at the Vienna University of Economics and Business: Programs and Teaching methods, 3rd PSA EduCop, Wien, 28.-29.11.
Eberhartinger, Eva, Eiter, Klemens. 2018. Zur Vereinbarkeit von Aspekten von IFRS 9/IFRS 15 mit Bilanzierungsgrundsätzen im UGB, 35. Fachtagung des Instituts Österreichischer Wirtschaftsprüfer, Wien, 12.10.
Eberhartinger, Eva. 2018. Kamingespräch - Governance Excellence: Programm für Aufsichtsräte, WU Executive Academy, 11.10.
Petutschnig, Matthias. 2018. Touchdowns, Sacks and Income Tax – How the Taxman Decides Who Wins the Super Bowl, Texas Waterloo Tax Research Conference, Austin, Texas, 06.09.- 07.09.
Amberger, Harald (Discussant). 2018. The Effect of Income-shifting Aggressiveness on Corporate Investment - Lisa De Simone, Ken Klassen, and Jeri Seidman, Texas Waterloo Tax Research Conference, Austin, Texas, 06.09.- 07.09.
Amberger, Harald. 2018.Repatriation Taxes and Internal Agency Conflicts. 8th Conference on Current Research in Taxation, Münster, Deutschland, Juni 2018.
Amberger, Harald. 2018.Repatriation Taxes and Internal Agency Conflicts. 17th London Business School Accounting Symposium, London, United Kingdom, Juni 2018.
Amberger, Harald. 2018. Repatriation Taxes and Subsidiary-level Investment Efficiency. European Accounting Association - Annual Congress, Mailand, Italien, 30.05.-01.06.
Petutschnig, Matthias. 2018. Touchdowns, Sacks and Income Tax - How the Taxman decides who wins the Super Bowl. European Accounting Association - Annual Congress, Mailand, Italien, 30.05.-01.06.
Eberhartinger, Eva. 2018. Corporate Governance and Taxation: The Case of Co-operative Compliance. Tax Administration Research Centre ’s 6 th Annual Conference, University of Exeter Business School, Großbritannien, 23.04.-24.04.
Eberhartinger, Eva. 2018. Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence. Frühjahrstagung der Kommission Betriebswirtschaftliche Steuerlehre im VHB e.V. Jena, Deutschland, 01.03.-03.03.
2017
Bornemann, Tobias. 2017. Corporate Tax Avoidance and IP Boxes. 110th Annual Conference on Taxation, National Tax Association, Philadelphia, Vereinigte Staaten/USA, 09.11-11.11.
Bornemann, Tobias. 2017. Corporate Tax Avoidance and IP Boxes. 3rd Illinois Tax Doctoral Consortium on Tax Research, University of Urbana-Champaign, Chicago, Vereinigte Staaten/USA, 28.09.
Bornemann, Tobias, Oßwald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. 79th Annual Meeting of the VHB, St. Gallen, Schweiz, 07.06.-09.06.
Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets? VHB Jahrestagung, St. Gallen, Schweiz, 07.06-09.06.
Petutschnig, Matthias, Rünger, Silke. 2017. Economic Effects of the Introduction of an Allowance for Equity Increases (AIE). Austrian Economic Association - Annual Meeting, Linz, Österreich, 26.05.-27.05.
Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets. Austrian Economic Association - Annual Meeting, Linz, Österreich, 26.05.-27.05.
Petutschnig, Matthias, Rünger, Silke. 2017. Economic Effects of the Introduction of an Allowance for Equity Increases (AIE). European Accounting Association - Annual Congress, Valencia, Spanien, 10.05.-12.05.
Bornemann, Tobias, Oßwald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. Annual Congress of the European Accounting Association, Valencia, Spanien, 10.05.-12.05.
Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2017. Is there a Lock-In Effect on Real Estate Markets? Annual Meeting of the EAA 2017, Valencia, Spanien, 10.05-12.05.
Eberhartinger, Eva. 2017.Hybride Finanzierung aus Sicht des Emittenten im UGB Jahresabschluss. Wiener Bilanzrechtstage 2017, Wien, Österreich, 21.04.-22.04.
Bornemann, Tobias, Osswald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. ATA Midyear Meeting 2017, Phoenix, Vereinigte Staaten/USA, 16.02.-18.02.
Amberger, Harald. 2017. Tax Risk and Dividend Payouts. ATA Midyear Meeting 2017, Phoenix, Vereinigte Staaten/USA, 16.02.-18.02.
2016
Eberhartinger, Eva. 2016. Accounting Harmonisation in Europe – Mere Form without Substance? EuFin Conference, Fribourg, Schweiz, 01.09.-02.09.
Petutschnig, Matthias, Mittelbach-Hörmanseder, Stéphanie. 2016. An empirical analysis of the introduction of a real estate capital gains tax in Austria. Tax Research Network 25th Annual Conference, London, Großbritannien, 01.09.-02.09.
Eberhartinger, Eva. 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence. AFAANZ Conference (Accounting and Finance Association of Australia and New Zealand), Gold Coast, Australien, 04.07.
Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2016. An Empirical Analysis of the Introduction of a Real Estate Capital Gains Tax in Austria . SASE Annual Conference, University of California, Berkeley, Vereinigte Staaten/USA, 24.06-26.06.
Eberhartinger, Eva. 2016. The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda. Research Seminar, University of Wellington, Neuseeland, 17.06.
Eberhartinger, Eva. 2016. The Current State of the BEPS Agenda – OECD and EU. 1. CAGTR Business Links Seminar , Wellington, Neuseeland, 15.06.
Eberhartinger, Eva. 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence. Crawford School of Public Policy Seminar, Australian National University, Tax and Transfer Policy Institute, Canberra, Australien, 24.05.
Aschauer, Ewald, Petutschnig, Matthias. 2016. Antecedents of Interpersonal Trust in Tax Audits. European Accounting Association - 39th Annual Congress, Maastricht, Niederlande, 11.05.-13.05.
Petutschnig, Matthias. 2016. AFRAC Update - Latente Steuern im UGB (gemeinsam mit W. Gedlicka). RECON 2016, Loipersdorf, 12.05.
Eberhartinger, Eva. 2016. The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda. Jill McKinnon Seminar, Macquarie University, Sydney, Australien, 07.04.
Eberhartinger, Eva. 2016. The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda. 12th International Conference on Tax Administration, Sydney, Australien, 31.03.
Eberhartinger, Eva. 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence. Tax Research Seminar, University of New South Wales, Sydney, Australien, 23.03.
Eberhartinger, Eva. 2016. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence. Accounting Research Seminar, University of Technology, Sydney, Australien, 07.03.
Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2016. Heuristics and tax planning: Evidence from a laboratory experiment. 22nd Journal of the American Taxation Association Conference , ATA Midyer Meeting, Orlando, United States/USA, 26.02.-27.02.
Petutschnig, Matthias, Aschauer, Ewald. 2016. Antecedents of Interpersonal Trust in Tax Audits. ATA Midyear Meeting, Orlando, Vereinigte Staaten/USA, 26.02-27.02.
Petutschnig, Matthias, Mittelbach-Hörmanseder, Stéphanie. 2016. An empirical analysis of the introduction of a real estate capital gains tax in Austria. VHB-Kommission Steuerlehre - Frühjahrstagung, Mannheim, Deutschland, 19.02-20.02.
Amberger, Harald, Kohlhase, Saskia. 2016. Does International Taxation affect multinationals’ organizational form choices? Brown Bag Seminar, University of Iowa, Iowa City, United States/USA, 29. 01.
2015
Eberhartinger, Eva. 2015. Podiumsdiskussion zum Thema "Der Wirtschaftsprüfer aus der Perspektive des Aufsichtsrates". IWP Fachtagung 2015, Vösendorf bei Wien, Österreich, 16.10.
Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias: Heuristics and tax planning: Evidence from a laboratory experiment. British Accounting and Finance Association, Doctoral Colloquium, Edinburgh, Großbritannien, 31.08.
Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias: Heuristics and tax planning: Evidence from a laboratory experiment. Oxford Centre for Business Taxation, Doctoral Meeting, Oxford, Großbritannien, 28.09-29.09.
Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias: 2015. Tax Rate Based Heuristics and Tax Planning Activities: Evidence from a Laboratory Experiment. 5th Workshop on Current Research in Taxation, Prag, Tschechische Republik, 01.07.-02.07.
Amberger, Harald: 2015. The role of tax rate based decision heuristics in tax-planning through intra-group financing. 2nd Doctoral Research Seminar, Vienna, Österreich, 16.04-17.04.
Petutschnig, Matthias, Eberhartinger, Eva:Is tax Administration always right? A critical analysis of views in BEPS. 24th Annual Tax Research Network Conference Hull, GB, 09.09.-10.09.2015.
Petutschnig, Matthias, Eberhartinger, Eva: Is tax Administration always right? A critical analysis of views in BEPS. 5. EIASM-Workshop on Current Research in Taxation, Prag, Tschechien, 01.07.-02.07.2015.
Petutschnig, Matthias:Future Orientation and Taxes: Evidence from Big Data. 38. Annual Congress European Accounting Association, Glasgow, GB, 28.04.-30.04.2015.
Petutschnig, Matthias, Eberhartinger,Eva: Is Tax Administration always right? A critical analysis of views on BEPS. 3. Annual TARC Workshop, Exeter, GB, 20.04.-21.04.2015.
Petutschnig, Matthias, Aschauer, Ewald: The Effect of Interpersonal Trust on Tax Aggressiveness - Evidence from Tax Audits. 3rd Annual TARC Workshop, Exeter, GB, 20.04.-21.04.2015.
2014
Eberhartinger, Eva, Petutschnig, Matthias: 2014. CCCTB - The Employment Factor Game. American Accounting Association - Annual Meeting, Atlanta, Vereinigte Staaten/USA, 02.08.-06.08.
Eberhartinger, Eva, Petutschnig, Matthias: CCCTB - The Employment Factor Game. Society for the Advancement of Socio-Economics - 26th Annual Conference, Chicago, Vereinigte Staaten/USA, 10.07.-12.07.
Eberhartinger, Eva, Petutschnig, Matthias: CCCTB - The Employment Factor Game. 76. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft, Leipzig, Deutschland, 11.06.-13.06.
Eberhartinger, Eva, Lee, Soojin: The Relevance of Tax Information in Other Comprehensive Income. Annual Conference of the CAAA 2014, Edmonton, Kanada, 30.5.
Eberhartinger, Eva, Lee, Soojin: The Relevance of Tax Information in Other Comprehensive Income. Annual Congress of the EAA, Tallinn, Estland, 22.5.
Eberhartinger, Eva, Petutschnig, Matthias: CCCTB - The Employment Factor Game. European Accounting Association - 37th Annual Congress, Tallinn, Estland, 21.05.-23.05.
Eberhartinger, Eva: AFRAC Update. RECON 2014, Loipersdorf, 08.05.
Eberhartinger, Eva: Why don´t they minimize their tax? An experimental approach to complexity and uncertainty. HEC Montréal, Montréal, Kanada, 1.5.
Petutschnig, Matthias: Internationale Aspekte des Abgabenänderungsgesetzes 2014 (AbgÄG 2014). TPA Horwath Business Breakfast, Wien, 03.04.
Eberhartinger, Eva, Petutschnig, Matthias: CCCTB - The Employment Factor Game. Second Annual TARC Workshop, Exeter, Großbritannien, 10.03.-11.03.
Petutschnig, Matthias: Big Data, Future Orientation and Taxes. American Taxation Association (ATA) - Midyear Meeting, San Antonio, TX, USA, 21.02.-22.02.
Eberhartinger, Eva, Petutschnig, Matthias: CCCTB - The Employment Factor Game. American Taxation Association (ATA) - Midyear Meeting, San Antonio, TX, USA, 21.02.-22.02.
Eberhartinger, Eva: Die versäumte Steuerreform. Rechtspanorama an der WU, Podiumsdiskussion, Wien, 20.01.
2013
Eberhartinger, Eva: Bilanzierung und Bewertung verlusttragender Finanzinstrumente. AFRAC 2013, Wien, 28.11.
Eberhartinger, Eva, Fellner, Gerlinde: Why don't they minimize their tax? An experimental approach to cross border hybrid finance. Experimentelle Steuerforschung, Paderborn, Deutschland, 10.10.-11.10.
Petutschnig, Matthias: CCCTB - The Employment Factor Game. Österreichischer Steuerlehretag, Hall/Tirol, Österreich, 16.09.-17.09.
Petutschnig, Matthias: Common Consolidated Corporate Tax Base: Descriptive Analysis of the Apportionment Factors. American Accounting Association - Annual Meeting, Anaheim (CA), Vereinigte Staaten/USA, 03.08-07.08.
Petutschnig, Matthias: Common Consolidated Corporate Tax Base: Analysis of the Apportionment Factors. EAA Annual Congress, Paris, Frankreich, 06.05.-08.05.
Eberhartinger, Eva: WU Executive Academy Kamingespräch zu Modul "Rechnungslegung und Abschlussprüfung für Aufsichtsräte". Programm für Aufsichtsräte - Governance Excellence, Wien, 15.04.