Master

How do digital technologies impact the preparation and analysis of financial information? What IT systems are required to ensure efficient and error-free processes? This course introduces you to how IT systems and digital workflows are transforming financial reporting.

Key Topics:

• IT-based accounting – ERP systems and digital financial processes
• Automation & control – Error detection and prevention through digital tools
• Legal and regulatory frameworks – Compliance at the intersection of accounting and corporate governance
• Integration of financial accounting and information management
• Impact of emerging technologies – Artificial intelligence, blockchain, XBRL/ESEF

Through practice-oriented case studies, you will deepen your understanding and develop a comprehensive perspective on the digital transformation of financial reporting.

How are assets valued in accounting? What role do market availability, replacement costs, or the business context play? The course “Valuation of Companies and Ownership Interests in Financial Reporting” (English title) provides an in-depth exploration of valuation issues, triggers, and methods in (international) financial reporting.

Key Topics:

• Accounting questions: The “if” and “how” of valuation under German Commercial Law (HGB) and international standards (IFRS).
• Valuation methods and triggers: Market prices, replacement costs, and company-specific considerations.
• Regulatory gaps and discretion: Economic perspectives on laws and accounting standards.
• Case-based application: Practical transfer and sound decision-making.

By taking a business-oriented approach to valuation, you will learn to navigate uncertainty and professional judgment responsibly—an essential skill in accounting, controlling, and finance.

How do financial disclosures influence capital markets? What drives corporate reporting decisions? This course introduces you to key research streams in Financial Accounting & Auditing and guides you through their methodologies, findings, and interpretations.

Key Topics:

• Capital market effects of financial information – Reactions of investors and other stakeholders
• Reporting decisions and incentives – Why companies choose certain formats and accounting methods
• Quality and reliability of reporting – Critical evaluation and empirical analysis
• Research methods in accounting – Structured engagement with research questions

The course is highly interactive: you will work in peer groups to explore content, analyze academic studies, and present your findings. This will equip you with essential methodological skills—valuable for your Master’s thesis and further academic research.

How are prices formed in capital markets? What roles do companies, media, and financial analysts play in the dissemination of information? This course examines the interplay between various information sources, regulatory frameworks, and market mechanisms in the pricing process.

Key Topics:

• Information providers – Companies, media, financial analysts, and other intermediaries
• Regulatory environment – Rules governing the processing and dissemination of information
• Price formation and company valuation – Impact and interaction of information on market outcomes
• Data-driven analysis – Assessing market reactions to different information sources

By systematically exploring information flows, you will gain a solid understanding of how capital market prices are formed and influenced—an essential foundation for careers in financial analysis, investor relations, and auditing.

How do you conduct academic research in Financial Accounting & Auditing? How do you structure a solid analysis and communicate your findings effectively? This seminar offers the opportunity to explore selected topics in depth while gaining hands-on experience with the methods of academic work.

Core Elements:

• In-depth exploration of a specific topic in Financial Accounting & Auditing.
• Academic research process – topic selection, methodology, and literature review.
• Presentation of results – clear and structured written and oral communication.

The seminar is excellent preparation for your Master’s thesis and is therefore highly recommended.