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Chair of International Accounting - Prof. Dr. Rolf Uwe Fülbier

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Insights into Research at the Chair of International Accounting

Companies and their contractual partners communicate with each other by using financial accounting. The provided information is not only relevant for shareholders, but also stakeholders such as banks, employees, suppliers, or authorities.

Our research focuses on financial accounting and reporting, the behavior of its users, and how it affects contractual partners. This includes national accounting according to the German Commercial Code, the so-called Handelsgesetzbuch (HGB), as well as international accounting according to the International Financial Reporting Standards (IFRS). We analyze financial reporting, for example, the financial statements or other reports, and consider the economic application and adaptation problems. For a better understanding of modern financial reporting, we also examine the determinants of companies' behavior as well as its effect on important contractual partners. Thereby, we consider not only capital market-oriented firms but also medium-sized (family)-companies embedded in completely different aspects of contracting.

In respect to our methodology, we are not dogmatic. Conditional on relevant, exciting research questions, the most suitable research method will be chosen. It can be qualitative or quantitative, albeit also a theoretical research design. In addition to that, we are engaging in studies regarding accounting history and the perspective of the philosophy of science.

Overall, our research is relevant and is supposed to provide useful insights to standard setters, the accounting research community, and professionals. The motivation of our research is to publish in highly ranked international and national accounting journals as well as in magazines and text books.

Research PrioritiesHide
  • Concept of IFRS , IFRS Standard Setting and IFRS Application (incl. special topics such as leases, intangibles, deferred taxes etc.)
  • US-GAAP and SEC Financial Reporting
  • Private Firms (financial accounting and reporting of SMEs and family firms)
  • Current Challenges of Financial Reporting (e.g., digitalization, blockchain technology, industry regulation, CSR & integrated reporting, governance & compliance)
  • Textual Analysis of Financial and Non-Financial Reporting
  • Accounting-/Multiples-based Firm Valuation
  • Accounting History (history of accounting and accounting research)
  • Philosophy of Science (accounting research from a philosophy of science perspective) 

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