91�ֿ�

Key research areas of the Chair

• Taxation and Sustainability
• Sustainability reporting
• Tax Compliance and Horizontal Monitoring
• Business start-ups by women – an examination of specific characteristics and support measures
• Use of XML/XBRL in the preparation and submission of tax data and annual accounts

• Issues relating to cross-border turnover taxation

Recent publications

2026

Scheid, Oliver / Altenburger, Martin / Sopp, Karina: Trade relations with China: German companies must comply with Chinese ESG requirements in good time, in: BBP – Business Management in Focus 4/2026, pp. 94–96.

Baumüller, Josef / Sopp, Karina / Sänger, Wilhelm Alexander / Schaffhauser-Linzatti, Michaela-Maria: Non-profit organisations and corporate sustainability reporting: An analysis of comments on the implementation of legislation in Germany and Austria, in: Z’GuG Journal of Public Economy and the Common Good 1/2026, pp. 3–24.

Scheid, Oliver / Knoll, Jonas / Sopp, Karina / Altenburger, Martin: The VSME module of the DNK – How it works and an assessment from the perspective of SMEs, in: Sustainability and Reporting (NaRp) 7/2026, pp. 210–215.

Baumüller, Josef / Schaffhauser-Linzatti, Michaela-Maria / Sopp, Karina: NPOs in the spotlight of ‘Corporate Sustainability Reporting’: New accounting requirements for profit-oriented companies – and their direct and indirect impacts on NPOs, in: Grüb-Martin, Birgit (ed.), NPOs in Austria: Trends
and Perspectives, Springer Gabler, 2026.

Baumüller, Josef / Sopp, Karina: Materiality of Information, in: Baumüller, Josef / Schönauer, Katharina / Steiner, Christian, Sustainability Reporting, MANZ Verlag, 2026.

Sachse, Uwe / Sopp, Karina / Altenburger, Martin / Scheid, Oliver: Introduction of sustainability reporting in accordance with the CSRD and ESRS at universities: Strategic challenges using the example of Albstadt-Sigmaringen University, in: Sustainability and Reporting (NaRp) 1/2026, pp. 10–18.

2025

Sopp, Karina: Pro/seminar of the Faculty of Economics visits Brussels, in: ACAMONTA 2025, pp. 144–145.

Baumüller, Josef / Grau, Madlen / Sopp, Karina: SME governance: New standards for sustainability reporting from the perspective of small and medium-sized enterprises: Need for action despite the Omnibus Initiative, in: WP Praxis 12/2025, pp. 423–428.

Sopp, Karina / Baumüller, Josef / Scheid, Oliver: Sustainability Reporting – Reporting Requirements under the CSRD, the ESRS and the Draft CSRD Implementation Act, 5th ed., NWB-Verlag, 2025.

Sopp, Karina / Müller, Stefan: Implications of sustainability reporting for the accounting treatment of goodwill, in: KoR 11–12/2025, pp. 408–414.

Lopatta, Kerstin / Sopp, Karina: Section 6 – ESRS E1 – Climate Change, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 3rd ed., Haufe-Verlag, 2025.

Sopp, Karina / Scheid, Oliver: § 8 – ESRS E3 – Water and Marine Resources, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 3rd ed., Haufe-Verlag, 2025.

Lopatta, Kerstin / Rudolf, Anna Rafaela / Sopp, Karina: § 9 – ESRS E4 – Biodiversity and Ecosystems, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 3rd ed., Haufe-Verlag, 2025.

Sopp, Karina / Rogler, Silvia / Sopp, Guido: § 10 – ESRS E5 – Resource Use and Circular Economy, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 3rd ed., Haufe-Verlag, 2025.

Sopp, Karina: § 5 – Preliminary remarks on ESRS E1, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 3rd ed., Haufe-Verlag, 2025.

Ullmann, Heike/Sopp, Karina: Implementation of the option regarding share-based payments in a group of companies with a German parent company, in: BFuP 5/2025, pp. 487–506.

Lange, Elfi Marion / Schulze, Isabel / Sopp, Karina: Does it matter? Experimental evidence on the (signalling) effect of gender-specific accelerator programmes on access to angel capital, in: Administrative Sciences 15/2025, pp. 366 ff.

Sopp, Karina: Comments on the draft bill for the CSRD Implementation Act of 10 July 2025: Areas for further simplification, in: Sustainability and Reporting (NaRp) 9/2025, pp. 273–276.

Altenburger, Martin / Sopp, Karina / Wührer, Ida: Reporting on whistleblowing under the ESRS – an insight into current research and practice, in: WPg 9/2025, pp. 486–496.

Permien, Thorsten / Sopp, Karina / Scheid, Oliver / Kirschner, Leon: Nature-based solutions for compliance with sustainability reporting requirements in line with ESRS guidelines – a study using the example of the ‘eco-certificates’ issued by the Ministry for Climate Protection of the State of Mecklenburg-Western Pomerania, in: Sustainability and Reporting (NaRp) 5/2025, pp. 131–139.

Sopp, Karina: Delays in CSRD implementation – implications and future prospects for sustainability reporting, in: StuB 4/2025, pp. 127–131. 

Mantzavinatos, Alina / Sopp, Karina: Gender equality and sustainability reporting – implications for companies and employees, in: Sustainability and Reporting (NaRp) 1/2025, pp. 11–18.

2024

Sopp, Karina / Baumüller, Josef: The Significance of Sustainability Reporting in accordance with the CSRD for Higher Education Institutions, in: University Management 3–4/2024, pp. 96–101.

Sopp, Karina: Section 5 – Preliminary remarks on ESRS E1–E5, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Sustainability Reporting Standards, 2nd ed., Haufe-Verlag, 2024.

Lopatta, Kerstin / Sopp, Karina: § 6 – ESRS E1 – Climate Change, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 2nd ed., Haufe-Verlag, 2024.

Sopp, Karina / Scheid, Oliver: § 8 – ESRS E3 – Water and Marine Resources, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 2nd ed., Haufe-Verlag, 2024.

Lopatta, Kerstin / Rudolf, Anna Rafaela / Sopp, Karina: § 9 – ESRS E4 – Biodiversity and Ecosystems, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 2nd ed., Haufe-Verlag, 2024.

Sopp, Karina / Rogler, Silvia / Sopp, Guido: § 10 – ESRS E5 – Resource Use and Circular Economy, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary – Commentary on the European Reporting Sustainability Standards, 2nd ed., Haufe-Verlag, 2024.

Sopp, Karina / Baumüller, Josef / Scheid, Oliver: Sustainability Reporting – Reporting Requirements under the CSRD, the ESRS and the Draft CSRD Implementation Act, 4th ed., NWB-Verlag, Herne, 2024.

Sopp, Karina: Discretionary powers prevail; Many of the EU rules on sustainability reporting are unclear. How can this problem be solved for companies?, Frankfurter Allgemeine Zeitung, p. 16, 19 August 24.

Sopp, Karina: Sustainability reporting under the government’s July 2024 draft of the CSRD Implementation Act, StuB, 15 (2024), pp. 595–596.

Baumüller, Josef/Schaffhauser-Linzatti, Michaela/Sopp, Karina: (More) sustainable working environments through sustainability reporting? – What potential for transformation do the new standards for European sustainability reporting hold?, in: Sustainable Working Environments – Reflections on a Future-Proof Design of Work, edited by Agnes Raschauer and Nino Tomaschek, Münster 2024, pp. 137–149

Bennewitz, Evelyn/Dolganova, Yulia/Sopp, Karina: Boosting motivation and learning outcomes in higher education through an LMS with gamified learning content under OPAL, in: Proceedings of the 21st Workshop on E-Learning, edited by Andreas Thor/Melanie Eulitz/Katja Hornoff/Claudia Staudte and Felix Steffen Stolze, Leipzig 2023, pp. 74–81, available at: .

Sopp, Karina/Altenburger, Martin: Data collection in consolidated sustainability reporting: scope of consolidation and other shareholdings in the supply chain, available at: .

Sopp, Karina/Greil, Stefan: Linking sustainability reporting to profit allocation, in: ZfU 2024, pp. 277–298, Berlin, available at: . 

Baumüller, Josef/Sopp, Karina: An overview of the new (regulatory) landscape of European sustainability reporting – European reporting requirements to enhance corporate sustainability performance, in: Sustainability and Reporting (NaRp) 05/2024, pp. 22–31.

Lange, Elfi Marion/Sopp, Karina (2024): Women’s fault? Investigating the demand behaviour of founders and their access to venture capital, in: International Journal of Entrepreneurial Venturing, 16(1), pp. 69–89. .

Ullmann, Heike/Gast, Marcus/Sopp, Karina: Photovoltaic system and electricity cloud – A critical look at the income and turnover taxation of electricity generated by private individuals, in: FR 1/2024.

2023

Sopp, Karina: Sustainability reporting on greenhouse gas reductions, CO₂ credits and internal CO₂ pricing in accordance with ESRS E1, in: WPg 24/2023, pp. 1367–1373.

Sopp, Karina: Commentary on the Preliminary Environmental ESRS, in: Haufe ESRS Commentary, edited by Georg Lanfermann & Jens Freiberg.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: Sustainability Reporting, 3rd edition, Herne.

Sopp, Karina/Frewein, Katharina: , in: Sustainability and Reporting 3/2023.

Sopp, Karina/Gast, Marcus/Ullmann, Heike: Home office, home office allowance (daily allowance) and mileage allowance under the JStG 2022, FR 1/2023, pp. 7–11.

Sopp, Karina/Scheid, Oliver: Commentary on ESRS E3 ‘Water and Marine Resources’, in: Haufe-ESRS Commentary, edited by Georg Lanfermann & Jens Freiberg, 2023.

Sopp, Karina/Schulze, Isabel: Classification and accounting of AI-based business models in start-ups, in: Entrepreneurship of the Future – Prerequisites, Implementation and Application of Artificial Intelligence within the Framework of Data-Driven Business Models, edited by Lars Heim and Sebastian Gerth, Wiesbaden 2023, pp. 59–84.

Sopp, Karina/Rogler, Silvia: Reporting requirements for governance factors under the ESRS, WPg 9/2023, pp. 511–522.

Sopp, Karina/Rogler, Silvia/Sopp, Guido: Commentary on ESRS E5 ‘Circular Economy’, in: Haufe ESRS Commentary, edited by Georg Lanfermann & Jens Freiberg, 2023.

Baumüller, Josef/Sopp, Karina: European Sustainability Reporting Standards – the EU consultation draft of June 2023, in: PiR 7–8/2023, pp. 258–263.

Bennewitz, Evelyn/ Sopp, Karina: Gamification of university teaching – insights from combining digital learning management systems with face-to-face teaching. Hochschulmanagement, 18th year, Vol. 4 (2023). UVW UniversitätsVerlagWebler, Bielefeld, pp. 94–98.

Gast, Marcus: The mobility allowance for low-income long-distance commuters – the need to reform a tax innovation, FR 8/2023, pp. 351–355.

Gast, Marcus/Sopp, Karina: Start-up Monitor 2023, Acamonta – Journal for Friends and Supporters of the Technical University Bergakademie Freiberg, 30/2023, pp. 71–73.

Greil, Stefan/Sopp, Karina/Greil, Eva: Sustainability in corporate income taxation – An assessment of tax transparency and substantive regulations, StuW 2/2023, pp. 97–113.

Lange, E.M. and Banadaki, N.G. (2023): “ESG considerations in venture capital: drivers, strategies and barriers”, , Vol. ahead-of-print, No. ahead-of-print.

Lopatta, Kerstin/Rudolf, Anna/Sopp, Karina: Commentary on ESRS E4 ‘Biodiversity and Ecosystems’, in: Haufe-ESRS Commentary, edited by Georg Lanfermann & Jens Freiberg.

Lopatta, Kerstin/Sopp, Karina: Commentary on ESRS E1 ‘Climate Change’, in: Haufe-ESRS Commentary, edited by Georg Lanfermann & Jens Freiberg.

Sopp, Guido/Sopp, Karina: Reporting on social issues from 2024 – Requirements under the Draft ESRS and distinction from other regulations, WPg 8/2023, pp. 436 ff.

2022

Sopp, Karina/Rogler, Silvia: Sustainability reporting for environmental non-financial indicators and economic activities – a discussion using the example of the environmental objective of a circular economy, in: KoR 11–12/2022, 445–454.

Sopp, Karina/Greil, Stefan: Rewarding sustainable companies through tax incentives, *Frankfurter Allgemeine Zeitung* (F.A.Z.) dated 19 September 2022, No. 218, p. 16.

Sopp, Karina: Review of ‘Handbuch Unternehmensberichterstattung’, in: StuB 7/2022, pp. 7–8.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: The European path to standardising sustainability reporting, in: BFuP 01/2022, pp. 25–43.

Sopp, Karina: Review of ‘Reform of Corporate Governance following the Wirecard Scandal’, in: WPg 04/2022, p. 221.

Sopp, Karina/Gast, Marcus/Ullmann, Heike: Home office, home office allowance and mileage allowance – Tax incentives for using one’s home as a place of work, in: FinanzRundschau 3/2022, pp. 106–115.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: , 2nd ed. 2022.

Sopp, Karina/Rogler, Silvia: Sustainability Reporting for Environment-Related Non-Financial Indicators and Economic Activities – A Discussion Using the Example of the Environmental Objective of a Circular Economy, KoR 11–12/2022, pp. 445–454.

Sopp, Karina/Greil, Stefan: Rewarding sustainable companies through tax incentives, F.A.Z. of 19 September 2022, No. 218, p. 16.

Sopp, Karina: Review of “Handbuch Unternehmensberichterstattung”, StuB 7/2022, pp. 7–8.

Sopp, Karina: Review of “Reform of Corporate Governance following the Wirecard Scandal”, WPg 4/2022, p. 221.

Sopp, Karina/Gast, Marcus/Ullmann, Heike: , FR 3/2022, pp. 106–115.

Baumüller, Josef/Sopp, Karina: , Journal of Applied Accounting Research, Vol. 23, No. 1, 2022, pp. 8–28.

Bennewitz, Evelyn/Grau, Madlen/Sopp, Karina: Gaming-based entrepreneurship teaching at 91�ֿ� BAF, Acamonta – Journal for Friends and Supporters of the Technical University Bergakademie Freiberg, 29/2023, pp. 88–89.

Lange, Elfi/Scholz, Meike/Sopp, Karina: The impact of job advertisements in the higher education sector on men’s and women’s intention to apply, in: Hochschulmanagement 3–4/2022, 90–94.

Lange, Elfi, Scholz, Meike and Sopp, Karina (2022): The impact of job advertisements in the higher education sector on men’s and women’s intention to apply. In: Hochschulmanagement – Journal for the Management, Development and Self-Governance of Higher Education Institutions and Research Organisations.

Meyering, Stephan/Richter, Lutz/Sopp, Karina/Fritz-Schmied, Gudrun/Kanduth-Kristen, Sabine/Urnik, Sabine: The exception to the principle of materiality for investment property, in: , edited by Lutz Richter, Stephan Meyering and Karina Sopp, Göttingen 2022, pp. 193–262.

Richter, Lutz/Meyering, Stephan/Sopp, Karina: Applied Tax Business Administration – Festschrift for Heinz Kußmaul’s 65th Birthday, Göttingen 2022.

2021

Gast, Marcus/Sopp, Karina: Start-up Monitor 2020 – Start-up propensity among students at the 91�ֿ� Bergakademie Freiberg, Acamonta – Journal for Friends and Supporters of the Technical University Bergakademie Freiberg, 28/2021, pp. 94–95.

Biehl, Jonathan/Sopp, Karina/Stumpf-Wollersheim, Jutta: Gender Studies at the Technical University Bergakademie Freiberg – Early-career researchers in a collaborative project involving five universities, Acamonta – Journal for Friends and Supporters of the Technical University Bergakademie Freiberg, 28/2021, p. 78.

Sopp, Karina/Ullmann, Heike: Obligation to report cross-border tax arrangements in Germany and Austria – A comparative legal analysis, BFuP 4/2021, pp. 412–433.

Sopp, Karina: , Frankfurter Allgemeine Zeitung (F.A.Z.) dated 9 August 2021, No. 182, p. 16.

Sopp, Karina/Baumüller, Josef: Towards European standards for non-financial reporting? (Part 2), KoR 7–8/2021, pp. 322–328.

Sopp, Karina/Baumüller, Josef: Towards European standards for non-financial reporting? (Part 1), KoR 6/2021, pp. 254–268.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: National recommendations on the audit of non-financial information – Small differences with a big impact, WP Praxis 6/2021, pp. 191 ff.

Gast, Marcus: SPACs – an overview of the current situation, Zeitschrift für das gesamte Kreditwesen, Vol. 74, No. 9, 2021, pp. 14–18.

Sopp, Karina/Nguyen, Bang: Impact of the Covid-19 pandemic on interim reporting and profitability – An analysis for 2020 in the ‘automotive industry’, ‘Retail and Consumer Goods’, ‘Aviation, Transport and Logistics’ and ‘Pharmaceuticals and Biotechnology’, WPg 7/2021, pp. 436–445.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: , 1st edition, Herne 2021.

2020

Sopp, Karina/Schulze, Isabel: FOUNDress – The awareness-raising programme for (prospective) female entrepreneurs at the 91�ֿ� Bergakademie Freiberg, Acamonta – Magazine for Friends and Supporters of the Technical University Bergakademie Freiberg, 27/2020, pp. 99–100.

Sopp, Karina/Baumüller, Josef: EU turns companies into accomplices, Frankfurter Allgemeine Zeitung (F.A.Z.) dated 16 November 2020, No. 267, p. 16.

Sopp, Karina/Gast, Marcus: Favourable company car tax treatment to promote electric mobility – an analysis of the incentive effects based on vehicle models available on the market, along with recommendations for action for companies, WPg 17/2020, pp. 1056–1069.

Sopp, Karina/Gast, Marcus: Only the right car subsidy will help, Frankfurter Allgemeine Zeitung (F.A.Z.) dated 15 June 2020, No. 136, p. 16.

Sopp, Karina/Baumüller, Josef: GRI 207: ‘Tax’ – new reporting standard on tax management and country-by-country reporting, WPg 8/2020, pp. 439–445.

Sopp, Karina/Baumüller, Josef: Transparency through the back door, Frankfurter Allgemeine Zeitung (F.A.Z.) dated 9 March 2020, No. 58, p. 16.

2019

Sopp, Karina/Baumüller, Josef: Non-financial reporting: Criticism of the new guidelines on climate-related disclosures, DB 33/2019, pp. 1801–1809.

Sopp, Karina/Baumüller, Josef: EU decides: Climate over growth, Frankfurter Allgemeine Zeitung (F.A.Z.) dated 15 July 2019, No. 161, p. 16.

Sopp, Karina/Richter, Lutz/Tasheva, Elena/Katra, Pawel: On the effects of the restriction on the deduction of expenses for the licensing of rights in Germany, Austria and Poland – A comparative study, BFuP 02/2019, pp. 150–176.

Sopp, Karina/Baumüller, Josef: Public country-by-country reporting as part of sustainability reporting? A critical assessment of the Global Reporting Initiative’s proposal: ‘Tax and Payments to Governments’ (December 2018), WPg 5/2019, pp. 271–278.

2018

Sopp, Karina: JStG 2018: Accompanying audit and tax control system from the perspective of a multinational group, SWI 12/2018, pp. 604–616.

Sopp, Karina/Ceylan, Kaan: Segment reporting from 2006 to 2017 – A comparison of reporting practices among Austrian ATX companies with findings for the German capital market –, WPg 23/2018, pp. 1513–1521.

2017

Sopp, Karina/Krautstofl, Ingrid: Taking stakeholder and national interests into account in the development of guidelines for reporting on non-financial information in the EU – An empirical analysis –, ZfU 4/2017, pp. 377–403.

Sopp, Karina/Richter, Lutz/Meyering, Stephan: Felix Austria and its Authority, StuW 3/2017, pp. 234–247.

Sopp, Karina: Country-specific reporting: the basis for effective risk analysis?, in: Long-Term Perspectives and Sustainability in Financial Reporting – Festschrift for Otto A. Altenburger, edited by Michaela Schaffhauser-Linzatti and Udo Wagner, Wiesbaden 2017, pp. 89–107.

Sopp, Karina/Baumüller, Josef: The European Commission’s Guidelines on Reporting Non-Financial Information: Guidance without Direction, IRZ 9/2017, pp. 377–383.

Research and PhD seminars

12th Research Seminar 2022

On 28 June 2022, following a three-year hiatus due to the coronavirus pandemic, the “12th Inter-university and interdisciplinary seminar for doctoral students, postdoctoral researchers and researchers” began on 28 June 2022 at the Martin von Wagner Museum in the Würzburg Residenz.

Despite a number of last-minute cancellations, largely due to the current resurgence of the coronavirus and other health issues, the number of participants was on a par with the years up to 2019. In addition to the host institution, the Julius Maximilian University of Würzburg, the University of the Saarland, the Universities of Passau and Göttingen, the Open University of Hagen, the Technical Universities of Freiberg and Munich, Bielefeld University of Applied Sciences and the Diocese of Limburg were also represented. In addition, representatives from the professional sector were also present, including the Fürstlich Castell’sche Bank (the event’s main sponsor). The nearly 40 seminar participants gathered in the Picture Gallery beneath the so-called ‘Council of the Greeks’, the artistic masterpiece after which the museum is named.

Following a brief welcome to the participants by Prof. Dr Lorenz and opening remarks by Prof. Dr Knoll, Prof. Dr Matschke and Mr Nikolaus Pöhlmann M.Sc., Head of Asset Management at the Castell’sche Bank, the first day of the seminar began with a brief round of introductions by the participants. This was followed by presentations from the expert speakers. To begin with, Prof. Dr Burchert from Bielefeld University of Applied Sciences shed light on the various facets of black market activities in the healthcare sector. Using illustrative examples, he drew attention to the financial losses incurred by health insurance funds. In a setting befitting the architecture of the venue, Mr Christian Bongers M.Sc. from Saarland University then addressed the accounting treatment of works of art. This included an introduction to the methodology and the challenges involved in treating works of art as an accounting issue. With a critical analysis of Modigliani and Miller as well as the CAPM, the lecture by Prof. Dr Schildbach, Emeritus at the University of Passau, also brought classics of financial theory into the programme. Alongside such traditional topics, presentations were also given on more modern aspects of business administration relating to crypto-assets: Mr Alexander Maas, M.Sc., from Saarland University, spoke about the integration of ‘crypto mining’ into business decision-making due to its growing economic significance. The first day of the seminar concluded with a presentation by Prof. Dr Gleißner, CEO of FutureValue Group AG, who called for a modernisation of valuation theory.

This was followed by a successful social programme, comprising a guided tour of the historic wine cellar in the state-owned Hofkeller at the Residenz, followed by dinner in the courtyard of the Bürgerspital Weinstuben.

On the second day of the seminar, a series of topics relating to auditing and financial reporting were first discussed. Mr Johannes Pampel, M.Sc., from Saarland University, gave a presentation on the auditor’s personal responsibility in the context of machine learning, thereby once again addressing an aspect of digitalisation. In his presentation, he addressed, amongst other things, future applications of artificial intelligence in statutory audits and the potential risks associated with the use of unsupervised systems. Ms Anne Engelhardt, M.Sc., from Saarland University also addressed a topic relevant to the digital age: the valuation of mass data – subsumed under the term ‘Big Data’ – in commercial and tax balance sheets. The need for research stems from the fact that the presentation of these figures in financial statements has scarcely been investigated to date. The research project by Ms Anja Tischer, M.Sc., from the Hagen Distance Learning University undertook a critical examination of the presentation of profit and loss in accordance with IFRS. The final presentation on the second day of the seminar, delivered by Mr Martin Toll (Dipl.-Kfm.) from the Hagen Distance Learning University on value-based remuneration for executives in small and medium-sized enterprises, provided a contrast in content to the otherwise dominant focus on the valuation of listed companies.

Following each presentation, a lively discussion session took place, during which participants were able to ask the speakers questions and offer suggestions regarding their research projects. The diversity of the carefully coordinated presentation topics, combined with an attractive supporting programme, resulted in a stimulating and lively seminar, which was very well received by the participants. In this extremely positive atmosphere, Prof. Dr Olbrich very kindly agreed to act as host for next year’s seminar. Prof. Dr Lorenz expressed her heartfelt thanks to all those involved, as well as to the helpers.

The seminar finally drew to a fitting close with a group lunch at the Residenzgärten restaurant, followed by a guided tour of the Residenz building.

PhD seminar on taxation and accounting

Saxon PhD seminar in the field of taxation, accounting and auditing

On 31 January 2020, departments specialising in business taxation, accounting and auditing from the four Saxon universities gathered in the ballroom at 91�ֿ� Dresden for a joint doctoral seminar. PhD students from the participating departments presented their current research projects for discussion, thereby initiating a successful inter-university exchange.

Overview of the participating departments:

Prof. Dr Carmen Bachmann (University of Leipzig)

Prof. Dr Michael Dobler (Dresden University of Technology)

Prof. Dr Silke Hüsing (Chemnitz University of Technology)

Prof. Dr Karina Sopp (Freiberg University of Technology) Chair in Business Administration, in particular Entrepreneurship and Business Taxation

11th Research Seminar 2019

Research Seminar 2019 under a royal blue sky

On 24 and 25 June 2019 – for the eleventh time now – Chairs of Business Administration took part in the ‘Inter-university and Interdisciplinary Doctoral, Habilitation and Research Seminar’ founded by Univ.-Prof. Dr Manfred Jürgen Matschke. This year, the seminar took place under a royal blue sky in two respects: Firstly, Prof. Dr Gerrit Brösel, holder of the Chair of Business Administration, specialising in Auditing, at the Fernuniversität in Hagen, as host of this year’s seminar, welcomed the participants under a cloudless sky at temperatures well over 35 degrees Celsius; secondly, he had reserved seminar rooms for them at the Veltins-Arena, home of FC Schalke 04.

“The Open University of Hagen is Germany’s largest university in terms of student numbers, Schalke 04 is one of the world’s largest sports clubs in terms of membership, and Hagen is the gateway to the Ruhr region. So it stands to reason to hold such a seminar ‘at Schalke’,” said Professor Brösel. When asked what Schalke 04 had to do with a PhD at a business studies department, he went on to reply: “Schalke is the ‘mates and hard graft’ club. As far as I can remember from my PhD days, it was a real slog. There were also plenty of times when you had to be pulled back on track and given a helping hand. Without the support of numerous mates, it wouldn’t have been possible. I think this becomes clear to PhD students early enough in the course of their work.”

Overall, this year’s seminar was entirely devoted to business administration, sport and mining. Professor Brösel acted as both ‘coach’ and ‘referee’ for the event. The seminar content was accordingly divided into two regular ‘halves’ and two ‘extra-time’ halves.
The fact that the fields of ‘business administration’ and ‘sport’ are by no means mutually exclusive, but rather complement each other perfectly, was demonstrated by Mr Dipl.-Kfm. Philipp Abel from the Technical University of Munich, who, under the topic ‘The goalkeeper before the efficiency frontier – using Data Envelopment Analysis to identify the highest-performing handball goalkeeper’ presented a scientific approach to determining the best handball goalkeeper, as well as Dr Claudio Kasper, Head of Controlling & Corporate Finance at FC Gelsenkirchen-Schalke 04 e. V., who invited participants to a professional exchange on the topic of ‘Controlling in Team Sports’ in his presentation. Among other things, it became clear how so-called ‘player assets’ are valued and what challenges need to be taken into account when planning the finances of a Bundesliga club. During a guided tour of the Veltins-Arena, there was also an opportunity to see for oneself the existence of the assets shown on the balance sheet. Unfortunately, the ‘player assets’ were still on holiday.

During the seminar, research work and findings by PhD students were also presented in a pleasant and open-minded atmosphere. Professor Brösel’s department presented no fewer than four research projects, covering the fields of ‘business valuation’ and ‘auditing’. Mr Patrick Thielmann, Dipl.-Kfm., M.B.A., LL.M., M.Sc., CVA, gave a conceptual presentation in the field of business valuation entitled ‘Behaviour-based/dynamic argumentation values in negotiations’. Ms Kristina Stutte, M.Sc., addressed the topic ‘Lessons from accounting scandals – a perspective from the audit’. Dr Marina Müller presented the findings of her doctoral thesis on the topic ‘Trust through transparency – a behavioural science analysis in the context of the audit’. Ms Katharina Dillkötter, Dipl.-Wirt.-jur., gave a presentation on the topic ‘On the Scaling of Quality Assurance System Audits’.
But that was not the end of the seminar. Professor Brösel had organised further items on the programme. Ms Katrin Lazarz, M.Sc., a PhD student under the supervision of Professor Dieter Schneeloch (also from the Fernuniversität in Hagen), gave a presentation on the topic “The Accounting Treatment of Leases under IFRS and under Commercial Accounting – A Critical Comparison”. Professor Dr Christoph Freichel, of Andersen Tax GmbH Tax Consultancy, htw saar and DAWUR GmbH, delivered a fascinating practical presentation on the topic ‘Audit principles – quo vadis?’. Professor Dr Heiko Burchert, from Bielefeld University of Applied Sciences, delivered a highly informative yet humorous special lecture on the topic “The Writings of Manfred Jürgen Matschke – A Comparative Analysis”.

The FC Schalke 04 club anthem includes the line “A thousand fires in the night have brought us great fortune”. This illustrates the link between mining, the club and the region. Against the backdrop of the closure of the last coal mine on 21 December 2018, this was a reason for the organisers to demonstrate to the seminar participants the significance of mining for the region. A guided tour of the Zollverein Coal Mine Industrial Complex entitled ‘On Coal and Miners’, as well as a group meal in Essen – at the traditional ‘Fünf-Mädelhaus’ – thus rounded off the programme.

Given the interesting professional and personal exchanges, Professor Matschke, who has been Professor Emeritus of the Chair of General Business Administration and Corporate Finance, specialising in business valuation, at the Ernst Moritz Arndt University of Greifswald since 2008, remains determined to continue this seminar tradition. The chairs participating in the eleventh ‘Greifswald inter-university and interdisciplinary seminar for doctoral candidates, postdoctoral researchers and researchers’ were – in addition to the host Chair of Business Administration, specialising in Auditing (Professor Brösel) and the founder, Professor Matschke – the Chair of Business Administration, specialising in Investment Theory and Business Valuation (Prof. Dr Thomas Hering), the Open University of Hagen, the Chair of Forestry Economics at the Technical University of Munich (Univ.-Prof. Dr Martin Moog), the Institute of Auditing at Saarland University in Saarbrücken (Univ.-Prof. Dr Michael Olbrich), the Chair of Business Administration, specialising in Accounting and Auditing (Prof. Dr Matthias Wolz), the Chair of Business Administration, specialising in Business Taxation and Corporate Accounting (Prof. Dr Lutz Richter), both at the University of Trier, and the Chair of Business Administration, specialising in Entrepreneurship and Business Taxation (Prof. Dr Karina Sopp). In addition to the participants from these chairs, Prof. Dr Leonhard Knoll (Julius Maximilian University of Würzburg) and Mr Daniel Pankofer, a former professional handball player and external PhD student of Univ.-Prof. Dr Stefan Müller (Helmut Schmidt University), to the event.

The highly praised organisation was in the hands of Professor Brösel. However, he made it clear that the seminar would not have been possible without support. He therefore expressed his sincere thanks to Andersen Tax GmbH Tax Consultancy, FC Gelsenkirchen-Schalke 04 e. V. and all those who lent a helping hand.