The WHU FAccT Center conducts research on economic consequences of financial reporting and business taxation. This research is targeted at reputable international and German academic journals, and has business and policy implications.

The work of the WHU FAccT Center members was previously published in Journal of Financial Economics, European Accounting Review, Management Science, and Review of Accounting Studies. Current research projects include the comparability of IFRS and US GAAP financial statements, the effects of fair value accounting on dividend policy, and why some individuals and corporations shift income to minimize the tax burden, while others not.

WHU FAccT Center Workshop

1st WHU Financial Accounting and Tax Center Workshop July 10, 2013


Doctoral Summer Program in Accounting Research

4th Doctoral Summer Program in Accounting Research July 8-11, 2013