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Research Profile

The department conducts research at an internationally regognized level with a special focus on the economics of accounting and auditing. We thereby not only promote the understanding of the relations and interdependencies between accounting and auditing in a market context, but also conceptually contribute to the development of accounting rules and standards.   

The research activities of the department cover the broad field of accounting research, including auditing research and business valuation.

Regarding the field of managerial accounting, our research especially focuses on coordination problems, such as the the integration of fair values into incentive and control systems or the design of "long-term" incentive mechanisms (which is a question of particular relevance in the light of recent financial turbulences).

Within the field of financial accounting, especially questions regarding earnings quality and earnings management are of interest. In auditing research, we primarily investigate incentive mechanisms that ensure a high audit quality, such as liability, reputation, or governance systems.  

Business valuation is also represented in its entire spectre, whereas recently the focus has been put on the relationship between valuation and international financial reporting.


For detailed list of publications see UNIGRAZonline.






Head of Department Univ.-Prof. Dipl.-Kfm. Dr. Ralf Ewert

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