Masterseminar: Contemporary Topics in Empirical Management Accounting Research (SoSe 2022)
Course Description
The course introduces students to academic literature on behavioural accounting research. In particular, the seminar focuses on the role of various individual personalities. While prior research has focused on traditional economic theories (e.g. principal-agent theory), firm fundamentals and characteristics as factors influencing various accounting and man-agement control decisions, more recent research adopts psychology literatures to explain how individual characteristics matter. In this course, we will explore how personalities are related to incentive systems, auditing, risk taking, and financial misreporting. We plan to review methodological approaches and their respective shortcomings, as well as the current state of behavioural accounting research.
In order to get the password for the OLAT page please send an e-mail with the subject "M.Seminar_PASSWORD" to intan@wiwi.uni-frankfurt.de from your student e-mail account.
The password will be sent to you via e-mail. By using the OLAT password, you declare that you have read and agreed to the following terms of use:
- You are entitled to participate in the course according to the examination rules.
- The provided material is protected by copyrights and only for your personal use. It is not allowed to circulate the material to other persons.
- It is not allowed to tape-record and distribute the videos and content. Non-compliance will be prosecuted criminally.