Accounting and Finance

The department "Accounting and Finance" includes the following chairs:

1. Accounting and Auditing (Prof. Dr. Annette Köhler)
2. Taxation (Prof. Dr. Volker Breithecker)
3. Banking and Finance (Prof. Dr. Bernd Rolfes)
4. Insurance and Risk Management (Prof. Dr. Antje Mahayni)
5. Internal Auditing and Corporate Governance (Prof. Dr. Marc Eulerich - Assistant professor)

As far as research is concerned, the department of Accounting and Finance is mainly involved with selected aspects of modern bank- and insurance management, as well as with the economic analysis of tax systems. Parts of the department's activities have been merged in the european center for financial services (ecfs). The ecfs is an independent institute that has been founded to bridge the gap between science and practice in the field of financial services. The ecfs promotes the exchange of experiences between the different branches financial services and gives its members and guests the opportunity to discuss current problems and questions with top-class lecturers. Research reports, a series of books, and various other publications support the transfer of scientific results into practical application. A second cluster of activities is linked to the project small business management (sbm), which is paid for by third-party funds and serves the analysis of entrepreneurship and business start-ups. The project has accompanied a multitude of founders to assist their business ambitions and to examine their concerns.

Among others, the department focuses on the following fields:

• Risk management in banks and insurance companies,
• Bank controlling,
• Value-oriented bank management,
• Portfolio management,
• Bank regulations,
• Taxation independent from legal forms,
• Choice of legal forms for freelancers,
• Business start-up,
• Economic analysis of tax reforms,
• Systems of international business taxation,
• Tax influence on hybrid organizations and
• Company structures and taxation.