Vorträge (Auswahl)

2021

Sven Hartlieb:
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions

European Accounting Association (EAA) Virtual Congress, 26-28.05.2021

2020

Sven Hartlieb:
What Drives Differences in Audit Pricing across the Globe?

Inaugural Auditing and Assurance for Listed and Non-Listed Entities Conference (AALNEC),
Melbourne (Australien), 27-28.02.2020

2019

Sebastian Klamer:
Should investors consider the sentiment of online discussions? An analysis of the link between fundamental information, social media sentiment, and the stock market

26th Annual Meeting of the German Finance Association (DGF) in Essen, 27.09. - 28.09.2019

Annika Brasch:
R&D Investments, Development Costs Capitalisation and Credit Ratings – Evidence from UK Private Firms

8th EISAM Workshop on Accounting and Regulation in Siena (Italien), 27.-29.06.2019

Annika Brasch:
Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of Private Companies’ Accounting Policy in the UK

42nd Annual Congress of the European Accounting Association (EAA) in Paphos (Zypern), 29.-31.05.2019

Sebastian Klamer:
What Makes the Crowd Wise? An Empirical Analysis of Fundamental Information, Investor Sentiment and Stock Market Performance

42nd Annual Congress of the European Accounting Association (EAA) in Paphos (Zypern), 29.-31.05.2019

Annika Brasch:
Capitalising or Expensing Development Costs? – Mixed Methods Evidence on the Determinants and Motives of Private Companies’ Accounting Policy in the UK

Annual Conference 2019 der British Accounting & Finance Association (BAFA) in Birmingham (England), 08.-10.04.2019

Sebastian Klamer:
What makes the crowd wise? An empirical analysis of fundamental information, investor sentiment, and stock market performance

European conference on data analysis (ECDA), Bayreuth 18.-20.03.2019

2018

Annika Brasch:
Development costs capitalisation and its effect on credit rating – Evidence from UK private firms

Research Seminars der Accounting and Auditing Research Group der Brunel University London (England), 26.09.2018 

Annika Brasch:
Development costs capitalisation and its effect on credit rating – Evidence from UK private firms

14th Workshop on European Financial Reporting EUFIN 2018 in Stockholm (Schweden), 30.-31.08.2018

Florian Ther:
The accounting treatment of development costs in private firms – Insights from German survey evidence

14th Workshop on European Financial Reporting EUFIN 2018 in Stockholm (Schweden), 30.-31.08.2018

Sven Hartlieb:
What Drives Differences in Audit Pricing across the Globe?

2018 Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference in Auckland (Neuseeland), 01.07.-03.07.2018

Andreas Kreß:
Development costs capitalisation and debt financing
41st Annual Congress der European Accounting Association (EAA) in Mailand (Italien), 30.05.-01.06.2018

Sven Hartlieb:
The Effect of Generalized Trust and Civic Morality on Cost Stickiness: Cross-Country Evidence  und What Drives Differences in Audit Pricing across the Globe?

41st Annual Congress der European Accounting Association (EAA) in Mailand (Italien), 30.05.-01.06.2018

Florian Ther:
The accounting treatment of development costs in private firms – Insights from German survey evidence

41st Annual Congress der European Accounting Association (EAA) in Mailand (Italien), 30.05.-01.06.2018

Hartlieb, Sven:
Does Social Capital Affect Asymmetric Cost Behaviour? Evidence from U.S. Counties

Management Accounting Section (MAS) Midyear Meeting der American Accounting Association, in Scottsdale (Arizona, USA), 04.-06.01.2018

2017

Andreas Kreß:
Debt market consequences of R&D capitalisation

Research Seminars der University of Stirling, 27.9.2017

Andreas Kreß:
Debt market consequences of R&D capitalisation

Wards Accounting Seminar Series an der Adam Smith Business School der University of Glasgow, 20.9.2017

Dannenberg, Markus:
Deterrence of "Naming & Shaming" in financial reporting enforcement - An experimental investigation

13th workshop on European Financial Reporting in Florenz (Italien), 31.08.-01.09.2017

Andreas Kreß:
The effect of R&D capitalisation on the cost of debt

13th workshop on European Financial Reporting in Florenz (Italien), 31.08.-01.09.2017

Ketterer, Simeon:
Implied Cost of Capital and Realized Returns: The Importance of Consistent Cash Flow News

24 Annual Conference of the Multinational Finance Society in Bukarest (Rumänien), 25.-28.06.2017

Hartlieb, Sven:
Evidence on the Trade-Off between Managerial Motives for Cost Stickiness and Income
Smoothing

40th Annual Congress of the European Accounting Association - EAA an der Universitat de València (Spanien), 10.-12.05.2017

Eierle, Brigitte:
What drives the voluntary audit adoption in small companies? Case Germany

Gastvortrag im Rahmen der Veranstaltung „Seminar on the Value of Accounting“an der Aalto University School of Business (Finnland), 14. Februar 2017
weitere Informationen sowie das Seminarprogramm finden Sie hier (englisch) und hier (finnisch)

2016

Hartlieb, Sven; Eierle, Brigitte:
Evidence on the Trade-Off between Managerial Motives for Cost Stickiness and Income
Smoothing

12th workshop on European Financial Reporting in Fribourg, 02.09.2016

Ketterer, Simeon:
Accounting Conservatism, Terminal Value Growth Rates and the ICC

23rd Annual Conference of the Multinational Finance Society in Stockholm, 28.06.2016

Ketterer, Simeon:
Accounting Conservatism, Terminal Value Growth Rates and the ICC

21st Scottish Doctoral Colloquium in Accounting and Finance at Heriot-Watt University in Edinburgh, 06.06.2016

Ketterer, Simeon:
Accounting Conservatism, Terminal Value Growth Rates and the ICC

Research Seminars an der Universität Glasgow, 01.06.2016

2015

Ketterer, Simeon; Eierle, Brigitte:
A review of the literature on methods of computing the implied cost of capital

11th workshop on European Financial Reporting in Paris, 04.09.2015

Artsberg, Kristina; Eierle, Brigitte:
Are IFRS good for Europe? A conceptual discussion based on the varieties of capitalism framework

11th workshop on European Financial Reporting in Paris, 04.09.2015

Weik, Andreas; Eierle, Brigitte; Ojala, Hannu:
What Drives The Voluntary Audit Adoption In Small German Companies?

38th Annual Congress of the European Accounting Association in Glasgow, 30.04.2015

Schleicher, Miriam; Eierle, Brigitte:
What Deters Managers From Committing Accounting Fraud? - An Experimental Investigation

38th Annual Congress of the European Accounting Association in Glasgow, 29.04.2015

Weik, Andreas; Eierle, Brigitte; Ojala, Hannu:
What Drives The Voluntary Audit Adoption In Small German Companies?

Research Seminar in Glasgow, 24.04.2015

Schleicher, Miriam; Eierle, Brigitte:
What Deters Managers From Committing Accounting Fraud? - An Experimental Investigation

Research Seminar in Glasgow, 24.04.2015

2014

Eierle, Brigitte:
Monitoring of Compliance and Enforcement of International Corporate Reporting Standards and Codes Case Study of Germany

31. Session der Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting bei den Vereinten Nationen in Genf, 16.10.2014

Weik, Andreas; Eierle, Brigitte; Ojala, Hannu:
Die Determinanten sowie der Nutzen einer freiwilligen Jahresabschlussprüfung - Eine Untersuchung kleiner Unternehmen in Deutschland

8. Nachwuchsworkshops zur Prüfungsforschung, Universität Potsdam, 27.06.2014

Shirkhani, David; Eierle; Brigitte:
The association between SMEs’ need to provide internationally comparable accounting information and the voluntary application of IFRS – Empirical evidence from Germany

37th Annual Congress of the European Accounting Association Tallinn, 22.05.2014

Weik, Andreas; Eierle, Brigitte; Ojala, Hannu:
What drives the demand for voluntary audit of small companies in Germany

5th Annual Symposium for PhD Students in partnership with the Financial Markets and Corporate Governance Conference, Brisbane, 22.04.2014

Shirkhani, David; Brigitte Eierle:
To What Extent Do Managers in SMEs See a Need to Provide Internationally Comparable Accounting Information? - Empirical Evidence from Germany

20th Annual Midyear Meeting of the International Accounting Section of the American Accounting Association, San Antonio, 21.02.2014

2013

Eierle, Brigitte:
What drives SMEs need to provide internationally comparable accounting information? - Empirical evidence from Germany

Forschungsseminar der Friedrich-Alexander-Universität Erlangen-Nürnberg, 26.11.2013

Wencki, Simone:
Capitalizing vs. expensing development outlays – Empirical evidence from German private firms

9th Interdisciplinary Workshop on Intangibles, Intellectual Capital and Extra-Financial Information 2013
Kopenhagen, 26.09.2013

Helduser, Christiane:
Do SMEs reveal a demand to provide internationally comparable accounting information? - Evidence from small- and medium-sized enterprises in Germany

Accounting and Audit Convergence 2013 Convention, Cluj Napoca, 12.09.2013

Wencki, Simone:
What drives the accounting for R&D in non-listed companies? – Evidence from Germany

Accounting and Audit Convergence 2013 Convention, Cluj Napoca, 11.09.2013

Eierle, Brigitte:
What drives SMEs need to provide internationally comparable accounting information? - Empirical evidence from Germany

Research Seminar der Aalto University, Helsinki, 09.09.2013

Wencki, Simone; Brigitte Eierle:
The determinants of the capitalization of development costs in private firms – Evidence from Germany

9th Workshop on European Financial Reporting 2013, Valencia, 06.09.2013

Helduser, Christiane; Brigitte Eierle:
What drives SMEs' need to provide internationally comparable accounting information? - Empirical evidence from Germany

9th Workshop on European Financial Reporting 2013 in Valencia, 06.09.2013

Echterling, Fabian; Brigitte Eierle:
Implied Cost of Capital Under Heterogeneous Expectations

36th Annual Congress European Accounting Association (EAA) in Paris, 06.05.2013

Echterling, Fabian; Brigitte Eierle:
Implied Cost of Capital Under Heterogeneous Expectations

4th Conference on Financial Markets and Corporate Governance in Wellington, 04.04.2013

2012

Eierle, Brigitte:
Eignung des IFRS for SMEs für die interne Unternehmenssteuerung - Ergebniss einer empirischen Befragung nicht kapitalmarktorientierter Unternhemen in Deutschland

Tagung der Fakultät für Wirtschaftswissenschaften der TU Ilmenau in Ilmenau, 11.05.2012

2011

Eierle, Brigitte:
IFRS für KMU

12. Halleschen Symposium zum Billanz-, Steuer- und Gesellschaftsrecht an der Martin-Luther-Universität Halle-Wittenberg, 25.11.2011

Eierle, Brigitte:
Das Offenlegungsverhalten kleiner und mittelgroßer Kapitalgesellschaften sowie Kapitalgesellschaften & Co.

22. Sitzung der Arbeitsgruppe Rechnungslegung des VDMA in Frankfurt, 17.06.2011

Wencki, Simone:
Family firms and financial performance in Germany – An empirical investigation

34. Jahrestagung der European Accounting Association, in Rom, 22.04.2011

2010

Eierle, Brigitte:
Evaluation of Accounting Methods

33. Jahrestagung der European Accounting Association in Istanbul, 20.05.2010

Eierle, Brigitte:
Research Landscape: research in SME financial reporting

Symposium “Financial reporting by SMEs: towards a European research agenda” auf der 33. Jahrestagung der European Accounting Association in Istanbul, 20.05.2010

Eierle, Brigitte:
The Research Landscape: research in SME financial reporting

Präsentation auf dem vom ACCA und der IAAER (International Association for Accounting Education & Research) organisierten Roundtable in Brüssel, 12.01.2010

2009

Eierle, Brigitte; Eich, Benedikt; Messingschlager, Martin; Schulte-Krumpen, Kathrin:
Evaluation of Accounting Methods – Evidence from German Small and Medium-Sized Enterprises

5. Jahrestagung des Workshop on “Accounting in Europe” in Catania, 11.09.2009

Eierle, Brigitte; Haller, Axel:
Does Size Influence Attitudes of Preparers of Financial Statements towards Financial Accounting? – The Case of the ED-IFRS for SMEs

32. Jahrestagung der European Accounting Association in Tampere, 15.05.2009

Eierle, Brigitte:
Financial Reporting by Small and Medium-sized Entities – A Review of Empirical Research in Europe

Symposium “The Future of SME Financial Reporting” auf der 32. Jahrestagung der European Accounting Association in Tampere, 15.05.2009

2008

Eierle, Brigitte:
Anforderungen an die externe Rechnungslegung kleiner und mittelgroßer Unternehmen – Eine empirische Untersuchung

Forum der Deutschen Mittelstandsforschung in Frankfurt am Main, 31.10.2008

Eierle, Brigitte:
International Financial Reporting Standard for Private Entities – A German Perspective

4th Annual Workshop on “Accounting in Europe” in Lund, 10.09.2008

Eierle, Brigitte; Alexander, David:
The Auditor as Regulator – some US Evidence and its Implications

14th Annual Midyear Conference & 4th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association in San Diego, 07.02.2008

2007

Eierle, Brigitte; Alexander, David:
The UK and Germany, Two Views of True and Fair: A Detailed Contextual Analysis

30. Jahrestagung der European Accounting Association in Lissabon, 27.04.2007

Eierle, Brigitte; Schultze, Wolfgang; Steeger, Leif:
The Value Relevance of Intangibles: The Case of IAS 38

30. Jahrestagung der European Accounting Association in Lissabon, 27.04.2007

Eierle, Brigitte; Schultze, Wolfgang; Steeger, Leif:
The Value Relevance of Intangibles: The Case of IAS 38

3rd Workshop on Visualising, Measuring, and Managing Intangibles & Intellectual Capital in Ferrara, 30.09.2007

2006

Eierle, Brigitte; Beckman, Judy:
German Reporting Practices in Comparison to IFRS and US GAAP

29. Jahrestagung der European Accounting Association in Dublin, 24.03.2006

Eierle, Brigitte; Alexander, David:
Internal Realism vs External Realism in Accounting : The UK and German True and Fair View Concept – Lessons for International Accounting Harmonisation

Workshop on “Accounting in Europe Post 2005” in Milton Keynes, 07.09.2006

Eierle, Brigitte; Alexander, David:
Internal Realism vs External Realism in Accounting : The UK and German True and Fair View Concept – Lessons for International Accounting Harmonisation

IFSAM VIIIth World Congress 2006 in Berlin, 28.09.2006

2005

Eierle, Brigitte:
Filing Practice of Small and Medium-sized Companies in Austria – The Demand for Differential Reporting

28. Jahrestagung der European Accounting Association in Göteborg, 19.05.2005

2004

Eierle, Brigitte:
Differential Re¬porting in Germany against the Background of the European Union Accounting Strategy

SAAA/IAAER International Research Conference in Durban, 02.07.2004

2003

Eierle, Brigitte:
Differential Reporting in Germany – Time for Change?

26. Jahrestagung der European Accounting Association in Sevilla, 04.04.2003

Eierle, Brigitte; Haller, Axel:
Potential Future Developments of Financial Reporting in Germany against the Back-ground of the IAS-Regulation

Workshop on Implementing IFRS, European Institute for Advanced Studies in Management in Brüssel, 12.9.2003

2002

Eierle, Brigitte:
Differential Reporting in Germany – A Historical Analysis

Dissertationsvortrag, University of Edinburgh in Edinburgh, 06.12.2002