Office Address:
Warburger Str. 100
33098 Paderborn
Room:
Q5.101
Office hours:

By appointment via email.

Publications

Latest Publications

Insolvcency Process in Germany and the insol database: A research Note

T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.


Current developments in the European corporate bond market

B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.


Does private firms’ disclosure affect public peers’ information environment?

B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.


CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms

M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.


Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk

R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.


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Teaching


Current Courses

  • Seminar in Accounting Research
  • Grundlagen der Wirtschaftsprüfung
  • FA 4: Intermediate international financial reporting
  • FA 4: Intermediate international financial reporting
  • FA 3: Introduction to international financial reporting
  • FA 3: Introduction to international financial reporting
  • Corporate reporting around the world

Further Information

Activities

Positions at Paderborn University

Since 2023 Member of the University Council, Paderborn University

Since 2017 Head of Department Taxation, Accounting and Finance at the Faculty of Business Administration and Economics, Paderborn University

 

Positions in scientific committees or projects

Since 2019 Principal investigator in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)

Since 2019 Coordinator of the Early Career Researcher Program in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)

Since 2019 Member of the Standing Scientific Committee of the European Accounting Association

2017-2019 Member of the Scientific Committee of the 40th – 42nd Annual Congress of the European Accounting Association

2016-2019 Member of the Editorial Board of the Accounting Research Center (ARC) of the European Accounting Association

2011-2013 Member of the Scientific Committee of the 34th – 36th Annual Congress of the European Accounting Association

 

Member of the editorial board

Since 2018 Member of the Editorial board: Accounting in Europe

2018-2021 Associate Editor of Accounting in Europe

Since 2014 Member of the Editorial board:Our Economy

 

Reviewer for a scientific journal

 Since 2018 Management Science

 Since 2017 Schmalenbach Business Review

 Since 2015 Accounting Horizons

 Since 2015 Accounting and Business Research

 Since 2013 Accounting in Europe

 Since 2010 European Accounting Review

 Since 2010 Bur - Business Research

 Since 2008 Journal of Business Finance and Accounting

 

Membership in scientific association

Since 2014 Member of the Center for Tax and Accounting Research (CETAR)

Since 2011 German Academic Association for Business Research (VHB)

Since 2006 American Accounting Association (AAA)

Since 2005 European Accounting Association (EAA)

 

Reviewer for scientific organizations

2022 Midyear Meeting of the Financial Accounting and Reporting Section (American Accounting Association)

2017 41st Annual Congress of the EAA

2016 40th Annual Congress of the EAA

2015 Annual Meeting of the German Academic Association for Business Research (VHB)

2014 37th Annual Congress of the EAA

2013 36th Annual Congress of the EAA

2012 35th Annual Congress of the EAA

2011 Annual Meeting of the German Academic Association for Business Research (VHB)

 

Organization scientific meeting (Conference etc.)

2021 TRR 266 Mini Conference

2016 Empirical Accounting Seminar

2014 WU-HU Workshop

Positions at Paderborn University

Since 2023 Member of the University Council, Paderborn University

Since 2017 Head of Department Taxation, Accounting and Finance at the Faculty of Business Administration and Economics, Paderborn University

 

Positions in scientific committees or projects

Since 2019 Principal investigator in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)

Since 2019 Coordinator of the Early Career Researcher Program in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)

Since 2019 Member of the Standing Scientific Committee of the European Accounting Association

2017-2019 Member of the Scientific Committee of the 40th – 42nd Annual Congress of the European Accounting Association

2016-2019 Member of the Editorial Board of the Accounting Research Center (ARC) of the European Accounting Association

2011-2013 Member of the Scientific Committee of the 34th – 36th Annual Congress of the European Accounting Association

 

Member of the editorial board

Since 2018 Member of the Editorial board: Accounting in Europe

2018-2021 Associate Editor of Accounting in Europe

Since 2014 Member of the Editorial board:Our Economy

 

Reviewer for a scientific journal

 Since 2018 Management Science

 Since 2017 Schmalenbach Business Review

 Since 2015 Accounting Horizons

 Since 2015 Accounting and Business Research

 Since 2013 Accounting in Europe

 Since 2010 European Accounting Review

 Since 2010 Bur - Business Research

 Since 2008 Journal of Business Finance and Accounting

 

Membership in scientific association

Since 2014 Member of the Center for Tax and Accounting Research (CETAR)

Since 2011 German Academic Association for Business Research (VHB)

Since 2006 American Accounting Association (AAA)

Since 2005 European Accounting Association (EAA)

 

Reviewer for scientific organizations

2022 Midyear Meeting of the Financial Accounting and Reporting Section (American Accounting Association)

2017 41st Annual Congress of the EAA

2016 40th Annual Congress of the EAA

2015 Annual Meeting of the German Academic Association for Business Research (VHB)

2014 37th Annual Congress of the EAA

2013 36th Annual Congress of the EAA

2012 35th Annual Congress of the EAA

2011 Annual Meeting of the German Academic Association for Business Research (VHB)

 

Organization scientific meeting (Conference etc.)

2021 TRR 266 Mini Conference

2016 Empirical Accounting Seminar

2014 WU-HU Workshop

Research interests

Research focus

  • Economic consequences of (accounting) regulation
  • Corporate debt markets
  • Financial reporting in private firms
  • Process of standard setting  
  • Sustainability and corporate social responsibility (CSR) disclosure and its regulation

TRR 266 Accounting for Transparency

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 80 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society.

Sustainability and CSR disclosure

In the last decade sustainability and corporate social responsibility (CSR) disclosure became increasingly important for firms as well as society at large. Our research projects investigate how sustainability issues affect firms’ decisions as well as their reporting practices. We are also interested in sustainability and CSR regulatory requirements. To learn more about our research projects, you are welcome to look at Center for Sustainable Economy.

If you are interested in sustainability and CSR, you can write a bachelor or master theses with us. Further information can be found here.