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The FAccT Center members teach in all of WHU's degree and non-degree programs and also have teaching and consulting experience with a wide range of well-known firms and institutions. We invite practitioners to guest lectures within our courses in order to allow students a different perspective on a subject and provide interesting insight into business practice.

About us

The WHU FAccT Center is dedicated to generating and disseminating scientific knowledge about the economic consequences of financial accounting and taxation that is relevant to students, practitioners and policy makers.

FAccT Center Members regularly speak on current accounting and tax topics, including

  • The use of financial statements in equity valuation, the determination of distributable and taxable profits, as well as corporate governance
  • National and International Accounting Standards, Management Reporting, and Disclosure
  • Accounting Quality, Accounting Policy and Accounting Fraud
  • Fair Value Accounting and Accounting of Research and Development, M&A Transactions, Pension Obligations, Income Taxes, Property, Financial Instruments and Hedge Accounting
  • Business Analysis and Business Valuation
  • Taxes and Investment Decisions
  • Corporate Tax Avoidance

Research Interests

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 don't.

Professor Martin Glaum

  • International Accounting
  • International Financial Management
  • Risk Management
  • Mergers & Acquisitions

Upcoming and previous research seminars – In Financial Accounting and Tax

October 20,2023Tim MartensBocconi University
December 1,2023Inga HardeckRegensburg University
December 15, 2023Christoph SextrohTilburg University
January 12, 2024Harald AmbergerVienna University

Spring 2022

  • April 13, 2022: Benjamin Yost (Boston College)- "Do Tax-Based Proprietary Costs Discourage Public Listing? Evidence from FIN 48" 
  • April 4, 2022: Stephen Glaeser (UNC Kenan Flagler Business School)- “Misreporting of ESG Information”
  • March 21, 2022: Rebeccca Lester (Stanford Graduate School of Business)- “Tax Subsidy Information and Local Economic Effects”

Spring 2020

  • March 6, 2020: Jaron Wilde (University of Iowa)- “Beyond Borders: Supergovernment Monitoring and Tax Enforcement”
  • January 10, 2020: Maria Loumioti (Naveen Jindal School of Management - University of Texas at Dallas)- “Direct Lending: The Determinants, Characteristics and Performance of Direct Loans”

Fall 2019

  • January 10, 2020: Maria Loumioti (Naveen Jindal School of Management, The University of Texas) - "The Determinants, Characteristics and Performance of Direct Loan"
  • December 6, 2019: Doris Merkl-Davies (Bangor Business School)- “Does voluntary tax reporting result in increased tax transparency? The case of Vodafone”
  • November 29, 2019: Dominika Langenmayr (KU Eichstätt-Ingolstadt)- “Trading Offshore: Evidence on Banks' Tax Avoidance”
  • November 8, 2019: Jacco Wielhouwer (VU Amsterdam)- “The effect of tax rates and tariffs on transfer pricing components”
  • October 25, 2019: Dirk Schindler (Erasmus University Rotterdam)- “Income Shifting and Management Incentives”
  • October 18, 2019: Annelies Renders (Maastricht University)- “Do Changes in Financial Reporting Standards Improve Capital Allocational Efficiency? An Industry-Focused Analysis”
  • September 27, 2019: Miguel Duro (IESE Business School University of Navarra)- “Debiasing the Measurement of Conditional Conservatism”