WHU Financial Accounting and Tax Center –

Resources for financial researchers and decision makers

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
Members

Professor Dr.
Martin Jacob

+49 (0)261 6509 235
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Professor Dr. 
Edgar Löw

+49 (0)261 6509 361
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Professor Dr.
Martin Glaum

+49 (0)261 6509 236
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Professor Dr. 
Garen Markarian

+49 (0)261 6509 230
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Professor Dr.
Maximilian Müller

+49 (0)261 6509 235
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Assist. Professor Dr.
Kathleen Andries

+49 (0)261 6509 236
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Research Assistants

Robert Vossebürger

+49 (0)261 6509 354
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Thorben Wulff

+49 (0)261 6509 352
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Niklas Meyer

+49 (0)261 6509 318
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Basma Heidar

+49 (0)261 6509 314
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Support Team

Swenja Thur

+49 (0)261 6509 353
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Julia Löwenstein

+49 (0)261 6509 316
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Teaching Expertise

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.

Contact us to participate in a course

Research

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.

Professor Dr. Martin Jacob


  • Dividend and Capital Gains Taxes
  • Taxes and Investment Decisions
  • Empirical Tax Research
  • Tax Avoidance and Income Shifting
Professor Dr. Martin Glaum


  • International Accounting
  • International Financial Management
  • Risk Management
  • Mergers & Acquisitions
Professor Dr. Garen Markarian


  • Income Smoothing
  • Financial Analysis
  • Executive Compensation
  • Corporate Governance
  • Bank Investment Strategy
  • Insider Trading
WHU Serden Ozcan MBA
Professor Dr. Serden Ozcan


  • Entrepreneurial finance
  • Private equity
  • Corporate restructuring
WHU Miriam Müthel MBA
Professor Dr. Miriam Müthel


  • International management
  • Organizational behavior
  • Business ethics