Excellence in


Latest Publications

  • Sellhorn, Thorsten/Goncharov, Igor/Riedl, Eddie: Fair Value and Audit Fees. Forthcoming in: Review of Accounting Studies (RASt).

  • Sellhorn, Thorsten/Brüggemann, Ulf/Hitz, Jörg-Markus: Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. In: European Accounting Review (EAR), Vol. 22, Issue 1 (2013), pp. 1-37.

  • Sellhorn, Thorsten (as member of the Working Group Externe Unternehmensrechnung of Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.): Integrated Reporting – Herausforderungen für die Finanzberichterstattung, in: Betriebs-Berater (BB), Issue 15 (2013), pp. 875-882 [“Integrated Reporting – Challenges for Financial Reporting“].

  • Sellhorn, Thorsten/Brüggemann, Ulf/Hitz, Jörg-Markus: IFRS-Auswirkungen: Eher positiv, in: Frankfurter Allgemeine Zeitung No. 217 (17 September 2012), p. 12 ["IFRS impact: Slightly positive"].

Main subjects of research

  • International Financial Reporting Standards (IFRS)
  • Earnings Quality and Earnings Management
  • Empirical Accounting Research
  • Fair Value Accounting
  • Disclosure Accounting for Asset Write-Offs,
  • Business Combinations,
  • Intangible Assets, and Pensions
  • Accounting Conservatism
  • Philosophy of Science

Next WHU Research Seminar in Accounting & Tax

11. April 2014, 11 a.m. (E-102)
Edith Leung, Erasmus School of Economics Rotterdam, Netherlands,
"The Geography of Disclosure: Evidence from Segment Reporting”.