Presentations
2022
Isabell Keller:
Auditors' Carbon Risk Consideration under the EU Emission Trading System
17th European Financial Reporting (EUFIN) Workshop Lissabon, Portugal, 01.-02.09.2022
Sven Hartlieb:
Do Auditors Consider Clients' Climate Change-related Risks?
International Symposium on Audit Research (ISAR) Virtual Congress, 01.-02.06.2022
Sven Hartlieb:
Audit Pricing during the COVID-19 Pandemic: Evidence from Germany
44th Annual Congress of the European Accounting Association (EAA) in Bergen (Norway), 11.-13.05.2022
Sven Hartlieb:
Do Auditors Consider Clients' Climate Change-related Risks?
VHB-Jahrestagung, Virtuelle Tagung, 08.-11.03.2022
2021
Sven Hartlieb:
Non-Audit Services, Audit Office Staff Satisfaction and Audit Quality: Evidence from the Private Client Segment Market
11th European Auditing Research Network Symposium (EARNet 2021), Virtual Congress, 10-11.09.2021
Sven Hartlieb:
Non-Audit Services, Audit Office Staff Satisfaction and Audit Quality: Evidence from the Private Client Segment Market
16th Workshop on European Financial Reporting (EUFIN 2021), Virtual Congress, 02-03.09.2021
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