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Humboldt-Universität zu Berlin - Wirtschaftswissenschaftliche Fakultät

Master's thesis

Step 1: Attending the "Master's Thesis Seminar Accounting"

You can write a Master's thesis at our institute if – and only if – you successfully completed this seminar. The application procedure will be announced on the News site and via Moodle. Note that the application period ends several weeks before the start of the seminar. For example, the application deadline for the Master's Thesis Seminar Accounting in the summer term 2018 was in February 2018.

 

Step 2: Writing the Master's thesis

Guidelines for writing a Master's thesis at the Institute of Accounting and Auditing can be found here.

 

Topics of recent Master's theses

 

2020

  • Does the Borrower's Accounting Environment Affect Lending Decisions of the European Investment Bank?
  • Underpricing across IPO markets and the role of accounting standards
  • The Impact of Executive Compensation on Purchase Price Allocations
  • CEO overconfidence and earnings management during turnovers in the banking industry
  • Economic Consequences of Executive Succession Planning - Evidence from Unexpected Turnover
  • An investigation into the relevance and reliability of different types of intangible assets
  • The impact of non-financial disclosures on firm value - Evidence from Germany

 

2019

  • Information and Decision Behavior in young firms
  • The impact of the ESMA guidelines on disclosures of alternative performance measures
  • Regulation of Initial Coin Offerings: An Exploratory Delphi Study
  • Disclosure Behavior of Non-governmental Organizations: An Empirical Study
  • Board Composition and R&D Activities
  • How do analysts use financial information?
  • Internal control and executive compensation: evidence from China
  • On the role of social media in the OTC Pink Market
  • Being honest about sustainability: An experimental study on consumer preferences
  • Impact of IFRS 16 on financial statements: A descriptive analysis
  • Empirical Proxies for Earnings Management: A Descriptive Analysis
  • The Impact of Mandatory IFRS Adoption on Audit Fees: Evidence from Canada
  • The Impact of Digitalization on the Labor Market in Accounting and Finance
  • Mandatory audit firm rotation and audit quality – Evidence from Germany
  • Exploring Earnings Predictability: A Machine Learning Approach
  • Valuing FinTechs: Am Empirical Study on Determinants of Startup Valuations in the Banking and Financial Services Sector
  • Financial Reporting of U.S. Nonprofit Organisations: Descriptive study

 

2018

  • Does Forecast Quality Impact Market Reactions to Earnings Surprises?
  • The Impact of IFRS on Cross-Border and Domestic M&A Activity in the European Union
  • The impact of IFRS adoption on goodwill accounting
  • Offenlegung von Investmentfonds in Deutschland
  • A comparative analysis of selected financial statement fraud detection measures based on different case studies in Germany
  • Corporate Governance and Selection of External Auditors - Evidence from South Korea
  • Accounting for R&D and analyst forecast properties
  • Measuring Disclosure Quality based on the Disaggregation Level of Financial Statements: Evidence from Europe
  • Accounting discretion and lending behavior procyclicality in European banks
  • Disclosures about IFRS 15 Adoption Effects
  • Evaluating a new approach to measure intangible productivity
  • Mandatory Audit Tenders
  • Reporting behaviour of German firms in the unregulated market