WHU Financial Accounting and Tax Center –
Resources for financial researchers and decision makers
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
WHU teaching expertise – sharing insights into business practice
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.
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.