Humboldt-Universität zu Berlin - Wirtschaftswissenschaftliche Fakultät

The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 100 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.

Aktuelles

Latest News:

• 21.08.2026 - Ausschreibung für studentische Hilfskraft im Forschungsprojekt A01 (Kennziffer 70/18/26)

• 08.07.2026 - Seminare im Wintersemester 2026/27: Bewerbungsfristen / Seminars for the winter term 2026/27: application deadlines

Das Institut für Rechnungswesen und Wirtschaftsprüfung bietet im kommenden Semester folgende Seminare an:

1. Bachelorseminar (Deutsch)
Das Seminar richtet sich an Bachelorstudierende. Der erfolgreiche Abschluss ist Voraussetzung für eine Bachelorarbeit an unserem Institut. Weitere Informationen befinden sich im Anmeldebogen. Anmeldungen müssen bis 30.09.2026 an wpruefung@wiwi.hu-berlin.de geschickt werden.

2. Master's Thesis Seminar Accounting (Englisch)
Das Seminar richtet sich an Masterstudierende. Der erfolgreiche Abschluss ist Voraussetzung für eine Masterarbeit an unserem Institut. Weitere Informationen befinden sich im Syllabus. Anmeldungen müssen bis 30.09.2026 an wpruefung@wiwi.hu-berlin.de geschickt werden.

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The Institute of Accounting and Auditing offers the following seminars in the upcoming winter term:

1. Bachelorseminar (German)
The seminar is targeted at Bachelor level students. Successful completion of this seminar is a necessary and sufficient requirement to write a Bachelor thesis at the Institute of Accounting and Auditing. For more information, please see the document. Applications have to be sent to wpruefung@wiwi.hu-berlin.de by September 30, 2026.

2. Master's Thesis Seminar Accounting (English)
The seminar is designed for Master’s students. Students who successfully complete this seminar are eligible to write a Master’s thesis at the Institute of Accounting and Auditing. For more information, please see the syllabus. Applications have to be sent to wpruefung@wiwi.hu-berlin.de by September 30, 2026.

Latest Publications:

• Gassen, J. and Veenman, D., (2026): Estimation precision and robust inference in archival research. Journal of Accounting and Economics, 101895.
  
• Gassen, J. and Muhn, M. (2025): Financial transparency of private firms: Evidence from a randomized field experiment. Journal of Accounting Research, 63(1), 413-460.
  
• Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane, C. (2024): Accounting for transparency: a framework and three applications in tax, managerial, and financial accounting. Schmalenbach Journal of Business Research, 76(4), 573-611.
  
• Beyer, B., Chaskel, R., Euler, S., Gassen, J., Großkopf, A., Sellhorn, T. (2023): How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment. Journal of Accounting Research.
  
• Bischof, J., Brüggemann, U., & Daske, H. (2022): Asset reclassifications and bank recapitalization during the financial crisis. Management Science 69(1): 75-100.
  
• Brendel, J. and J. Ryans (2021): Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes. Journal of Accounting Research 59(2): 487-528.
  
• Gassen, J., H. Skaife and D. Veenman (2020): Illiquidity and the Measurement of Stock Price Synchronicity. Contemporary Accounting Research 37(1): 419-456.
  

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