Accounting and Auditing Theory

ECTS Points6
Teaching CycleSummer Semester
Type of ExaminationWritten Exam (60 Minutes)

Teaching Staff

Dr. Sven Hartlieb


A Bachelor’s Degree is normally required.


This module deals with the theoretical foundations of accounting and auditing and complements the rule-based courses taught in the Bachelor's program. It will be given an overview of the key findings of the extant accounting and auditing literature, which also includes current issues such as digitalization and ESG. At the end of this course, students should understand the different research areas in accounting and auditing and thus be prepared to write own scientific papers.

Key topics are:

  • History of Accounting and Auditing
  • Accounting Theory
  • Relevance of Accounting Information
  • Earnings and Cost Management
  • Accounting-based Valuation
  • Audit Quality and Auditor Independence
  • Current Issues in Accounting and Auditing

Please note

All information is issued for guidance and can be subject to change.

Legally binding requirements regarding examination procedures is provided for your information by the Examination Board.