Syllabus

Title
2693 Research in Tax Accounting
Instructors
Assoz.Prof PD Harald Amberger, Ph.D.
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
09/01/25 to 09/30/25
Registration via LPIS
Notes to the course
Dates
Day Date Time Room
Wednesday 10/01/25 12:30 PM - 03:30 PM D3.0.237
Wednesday 10/08/25 09:00 AM - 12:00 PM D3.0.237
Monday 11/24/25 09:00 AM - 12:00 PM D3.0.237
Wednesday 12/10/25 09:00 AM - 12:00 PM D3.0.237
Contents
The course is designed to give an introduction to current topics and methods in tax accounting research, with a particular focus on research in the areas of empirical and analytical research, and the respective literature streams. It is particularily relevant for young researchers who yet had little contact with tax accounting research.
Learning outcomes
Students will be able to identify promising research projects, and to relate research questions to the scholarly environment.
Attendance requirements

> 80%

Teaching/learning method(s)
Presentation, paper reading, discussion
Assessment

The final grade will be based equally on active participation in coursework (1/3), presentations (1/3), and contribution to in-class discussions (1/3).

Prerequisites for participation and waiting lists

Admittance to the DIBT-Program. 

Readings

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Recommended previous knowledge and skills
Knowledge of Corporate Taxation, and of Financial Reporting
Other
DIBT focuses on high-quality academic education and internationally competitive research. It is aimed at future elite scholars and provides interdisciplinary training in taxation of enterprises‘ cross-border activities, drawing on and combining the core disciplines public finance, international tax law, and cross-border tax management. By expanding academic education to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics, and legal philosophy as well as organizational behavior and decision making, a broad horizon and a more comprehensive approach to research questions is achieved. All courses are taught in English.
Last edited: 2025-04-29



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