Lecture

The professorship for Accounting & Auditing teaches in the areas of financial accounting, external audit and corporate governance. We are teaching in the Master’s and Bachelor’s programmes, including modules in the Business Administration Major as well as interdisciplinary modules in the complementary studies programme and integration modules.

Complementary Studies

Pink Washing

This seminar in the master complementary studies module Connecting Science, Responsibility and Society addresses corporate communication on gender and diversity aspects. In small groups, the students will analyze the content of the gender diversity reporting of companies of the HDAX and produce a rating of the reports.

 

Leuphana Semester

Introduction to business administration from an economic theory and behavioral science perspective

This seminar introduces classical and current theories as well as models of an economic-theoretical and behavioral-oriented understanding of management. In this context, the disciplines of the subsequent specializations Finance & Accounting and behavior-oriented corporate management are presented. (Exemplary literature recommendation: Thommen / Achleitner, Allgemeine Betriebswirtschaftslehre. Umfassende Einführung aus managementorientierter Sicht, 7. Aufl. Berlin 2012).

 

Major Business Administration

Sustainable Corporate Governance & Audit

The objective of the seminar is to discuss selected aspects of sustainable corporate governance and controlling, as well as auditing. In this context, students learn the necessary theoretical, methodological and application-oriented competences.

Teaching Research Project with regard to Finance & Accounting

The teaching research project is the central module in the Major Business Administration, because it not only presents a topic-specific combination of research methods from the 3rd semester, but also an introduction to the bachelor thesis. Based on a common project theme, e.g. the influence of corporate governance on the sustainability reporting, the theoretical and methodological knowledge is extended by an independent empirical-quantitative analysis.

Bachelor-Colloquium (part of the specialization Finance & Accounting)

To prepare for the final thesis, an introduction to scientific work will be given. Afterwards, the colloquium leaves enough time for the individual discussion of the Bachelor thesis regarding topic search and editing (Exemplary reference: Theisen, Wissenschaftliches Arbeiten, 16. Aufl., München 2013).

Major IBAE

Financial Accounting

This class will provide an interactive introduction to financial accounting in accordance with International Financial Reporting Standards (IFRS). In this context, the limitations of traditional financial reporting and opportunities for complementary reporting on non-financial performance indicators are highlighted. In addition to CSR reporting, students are familiarized with Integrated Reporting and current international developments in corporate communications (Exemplary reference: Eccles / Krzus, The integrated reporting movement, 2015)

Minor Business Administration

Accounting

The fundamentals of book keeping with regard to the financial report will be presented by a e-learning test in moodle. The module focusses on the comparative analysis of key recognition, measurement and disclosure categories of financial reporting according to German commercial la wand International Financial Reporting Standards (IFRS). This will be complemented by a description of cost and performance accounting as part of a management accounting system. In this context, the major instruments and systems will be presented.

Management & Sustainable Accounting and Finance

(Non) financial reporting
First, a comparative analysis of key recognition, measurement and disclosure categories of financial reporting according to German commercial law and International Financial Reporting Standards (IFRS) will be presented. Second, a sound thereotical foundation of financial reporting and earnings management and a description of major variables of empirical accounting research will follow. In line of financial reporting, a detailed discussion of non financial reporting and integrated reporting (e.g. climate change disclosure) will be conducted. We discuss six reserach topics and the students will prepare a structured literature review in small groups (Literature: Dechow et al., Understanding earnings quality: A review of the proxies, their determinants and their consequences).

Sustainable Corporate Governance & Audit
Key challenges of sustainable corporate governance and audit in a listed corporation are focussed in this lecture. First, we introduce the major corporate governance elements (management board, supervisory board, auditor, shareholders‘ meeting). Second, an agency-theoretical foundation of corporate governance and audit will follow. Third, a description of key variables of empirical corporate governance- and audit research will be presented. Then, six research topics in sustainable corporate governance audit will be prepared by the students in small groups as a structured literature review: (Literature: Hay et al., The Routledge Companion to Auditing).

Forschungsprojekt Sustainable Accounting
The research project is a useful preparation for the master thesis and is linked to a current project topic of empirical accounting, corporate governance and audit research. The students use specific theories and empirical-quantitative methods and will gain deeper knowledge about a research topic (e.g. the impact of corporate governance on climate change reporting) from a theoretical and empirical perspective. The goal of the project is an oral and written presentation of an own archival study with regard to the German Prime Standard (Literature: Smith, Re­se­arch Me­thods in Ac­coun­ting, 3. ed., 2015).

Master Forum

To prepare for the Master's thesis, an introduction to scientific work in the research areas of Accounting, Auditing & Corporate Governance and the formal guidelines of the professorship will be given. Afterwards, the Master Forum leaves enough room for the individual discussion of the project concerning topic search and editing. The aim is to create a 1-2 page English-language exposé and the oral presentation in the group (Exemplary reference: Smith, Re­se­arch Me­thods in Ac­coun­ting, 3. ed., 2015).

Corporate and Business Law LL.M.

Accounting law

On the basis of a comparative law analysis between HGB and IFRS, this class presents elementary accounting standards at the individual and consolidated financial statements level. In addition to the accounting of assets, liabilities, equity, accruals as well as expenses and income, there is a focus on capital, debt and interim results, as well as income consolidation (Exemplary reference: Freidank/Velte, Rechnungslegung und Rechnungslegungspolitik, 2. Aufl., München 2013).

Dissertation

Research Colloquium Management, Accounting & Finance

The colloquium serves as the presentation and discussion of current research projects of doctoral students of the professorships at the Institute of Management, Accounting & Finance. In this connection, cooperation with other universities from northern Germany takes place in order to intensify the exchange with doctoral students from other universities.

Here you will find more information on business studies with a focus on Finance & Accounting at Leuphana

Here you will find more information about the study concept of the master program Management & Finance & Accounting

 

Current Courses

Prof. Dr. Patrick Velte

Sustainable Corporate Governance & Audit (V+Ü)


This lecture deals with key challenges in sustainable corporate governance & audit from a national and international perspective. We will focus on a listed corporation in Germany.

Current selective topics of empirical quantitative research on sustainable corporate governance and audit will be prepared in groups for power point presentation and scientific papers (literature reviews).

Ziel: Qualification goals

Knowledge with regard to sustainable corporate governance and audit according to national and international standards; theories of empirical research; preparation of a literature review and presentation of its results

Financial-, Sustainability- & Integrated Reporting


You will learn about...

- Basics of financial accounting (e.g. relevance in business economics)

bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Main differences with regard to the elements of the financial statement, recognition and assessment measures according to GCC and IFRS

- the economic need for sustainability reporting (also climate change reporting) and integrated reporting

Ziel: Financial-, sustainability- and intgrated reporting are the key information instruments for stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on sustainability reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and stand-alone sustainability reporting.

Sustainable Corporate Purpose


Das öffentliche Interesse an der gesellschaftlichen Rolle von Unternehmen nimmt zu: Unternehmen sollen dem Gemeinwohl dienen, einen freiwilligen Beitrag zu einer nachhaltigen Entwicklung leisten, sozial verantwortlich handeln und dabei gute Beziehungen zu unterschiedlichsten Anspruchs- und Interessengruppen (Stakeholdern) pflegen (Sustainable Corporate Purpose). Viele Unternehmen sehen in den CSR-Aktivitäten eine Chance, ihr Ansehen in der Öffentlichkeit zu steigern – ein entscheidender Erfolgs- und Wettbewerbsfaktor im Kampf um kaufkräftige Kundinnen und Kunden oder um motivierte Mitarbeiterinnen und Mitarbeiter. Zahlreiche Studien können belegen, dass die Integration von ökologischen und sozialen Aspekten in die Unternehmensstrategie mittlerweile eine substantielle Bedingung für wirtschaftlichen Erfolg darstellt. Doch es gibt auch Kritik an dieser neuen prominenten Stellung von CSR-Initiativen: Kritiker verweisen auf die vielen CSR-Maßnahmen, die nichts anderes als bewusste Verbrauchertäuschung (Greenwashing) sind. So würden Unternehmen, so die Kritik, nur den Eindruck erwecken, in besonderer Weise zum Gemeinwohl beizutragen, ohne dass sie dies tatsächlich tun.

Ziel: Im Seminar werden wir sowohl Theorie und Praxis von Sustainable Corporate Purpose kennenlernen. Dazu gehört ein Blick in die Historie der Shareholder-, Stakeholder- und Public Value-Diskussion, eine Analyse der Treiber von Sustainable Purpose-Aktivitäten, wie auch die praktische Umsetzung (wie bspw. Gender Diversity, CSR-/Nachhaltigkeitsreporting).

Bachelor colloquium Management & Sustainable Accounting and Finance


Der Besuch des Bachelor-Kolloquiums richtet sich an Studierende, die in der Vertiefung Finance & Accounting in den Bereichen Management & Sustainable Accounting and Finance bei Prof. Lueg oder Prof. Velte ihre Bachelor-Thesis schreiben (möchten).

WICHTIG: WENN SIE NICHT BEI HERRN LUEG ODER HERRN VELTE IHRE BACHELORARBEIT SCHREBEN BESUCHEN SIE BITTE EIN ANDERES KOLLOQUIUM

Ziel: Das Kolloquium (1 SWS) wird an 3-4 Sitzungen als Blockveranstaltung vorgenommen.

In den darauf Sitzungen muss jeder Teilnehmer eine Kurzpräsentation seines Arbeitsprojektes mit schriftlichem Exposé vorbereiten und im Auditorium präsentieren.

Master's Forum Accounting and Finance


Der Besuch des Master-Forums richtet sich an Studierende, die im Master Management & Finance & Accounting aktuell ihre Master-Thesis bei Herrn Lueg oder Herrn Velte schreiben oder im Laufe des Semesters beginnen möchten.

Es sollte ein relevantes Forschungsthema aus den aktuellen Projekten der jeweiligen Professur (siehe Homepage) aufgegriffen und vorzugsweise eine empirische Forschungsmethode angewendet werden. Die Arbeit ist im Journal-Style auf maximal 10.000 Wörter zu begrenzen und in englischer Sprache zu verfassen.

Ziel: In den Sitzungen werden wir den Stand Ihrer Master-Thesis besprechen, Ihr Exposé besprechen und das Thema im Auditorium diskutieren. Es besteht die Möglichkeit, gemeinsame Problemfelder bei der Themensuche und -Bearbeitung in den Fachdisziplinen zu besprechen.

Es ist erwünscht, dass jeder Teilnehmer eine Kurzpräsentation seines Arbeitsprojektes vorbereitet und wir im Auditorium gemeinsam ein abschließendes Feedback geben.

Ina Treptow

Policies and Analysis of Financial Statements


Inhalte:

Nach Vertiefung von IFRS-Sonderthemen werden die Ziele, Aufgaben und Instrumente der Bilanzpolitik sowie die Analyse des Jahresabschlusses anhand von Kennzahlensystemen und neueren Ansätze der Bilanzanalyse dargestellt. Im anschluss werden die Grundzüge der Konzernrechnungslegung dargestellt.

Ziel: Qualifikationsziele:

Verständnis für Adressaten, Rechtsvorschriften zur Rechnungslegung, Bilanzpolitische Gestaltungen, Aufbereitungsmaßnahmen und Methoden der Bilanzanalyse, Konzernrechnungslegung

Fachkompetenz:

Kenntnisse bezüglich Rechnungslegungsvorschriften, Bilanzaufbereitung sowie Möglichkeiten und Grenzen der Bilanzanalyse

Methodenkompetenz:

Einsatz spezifischer Methoden zur Bilanzanalyse, die auf Risikoerkennung, Wertschaffung und Messung der finanziellen Performance abzielen

Personale Kompetenz:

Bereitschaft sich selbständig mit Lehrinhalten zu Rechnungslegungsstandards, zur Bilanzierung und zur Bilanzanalyse auseinanderzusetzen

Financial Accounting (BWL)


You will learn about...

- bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)

- Deriving and judging the internationalization of financial accounting

- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement

- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting (BWL)


You will learn about...

- bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)

- Deriving and judging the internationalization of financial accounting

- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement

- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting (IBAE)


You will learn about...

- bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)

- Deriving and judging the internationalization of financial accounting

- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement

- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting (IBAE)


You will learn about...

- bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)

- Deriving and judging the internationalization of financial accounting

- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement

- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Maria Jaufmann

Financial Accounting (BWL)


You will learn about...

- bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)

- Deriving and judging the internationalization of financial accounting

- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement

- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting (IBAE)


You will learn about...

- bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)

- Deriving and judging the internationalization of financial accounting

- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement

- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting (IBAE)


You will learn about...

- bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)

- Deriving and judging the internationalization of financial accounting

- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement

- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting (BWL)


You will learn about...

- bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption)

- Understanding the economic need for non financial reporting (CSR reporting and integrated reporting)

- Deriving and judging the internationalization of financial accounting

- Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement

- Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Qualitätszirkel Major International Business Administration and Entrepreneurship


Further information about courses you will find in our academic portal myStudy.

Prof. Dr. Patrick Velte
Universitätsallee 1, C6.309
21335 Lüneburg
Fon +49.4131.677-2117
patrick.velte@leuphana.de