WHU Financial Accounting & Tax Center (FAccT Center)

Ressourcen für Forscher und Entscheider

Mission Statement

Das WHU FAccT Center erforscht die ökonomischen Auswirkungen von Rechnungslegung und Besteuerung und bemüht sich um die Verbreitung der gewonnenen wissenschaftlichen Erkenntnisse in akademischer Lehre, Praxis und Politik.



Niamh Brennan (University College Dublin) visiting FAccT Center Research Seminar

On February 10, 2017, Niamh Brennan (Quinn School of Business, UC Dublin) presented her current working paper "A Theoretical Framework of External Accounting Communication: Research...



Johannes Voget (University of Mannheim) visiting FAccT Center Research Seminar

On January 13, 2017, Johannes Voget (University of Mannheim) presented his current working paper “International Taxation and Productivity Effects of M&As” (with Maximilian Todtenhaupt, University...



Juha-Pekka Kallunki (University of Oulu) visiting FAccT Center Research Seminar

On December 2, 2016, Juha-Pekka Kallunki (University of Oulu) presented his current working paper "Do Smarter Auditors Deliver Better Audit Quality? Archival Evidence Based on Unique IQ Data on...


Next WHU Research Seminar in Accounting & Tax

23. March 2017, 11:00 h

Luzi Hail, Wharton - University of Pennsylvania, USA

"Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock"

Topics of Interest

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

We also invite you to attend our FAccT Center Research Seminar. Please contact us.

te sprechen Sie uns an.