Institute of Accounting and Taxation (IUB)
Status: Organisation is active
Phone number: +49 251 83-22880
Email address: iub@wiwi.uni-muenster.de
| Address: | Universitätsstr. 14-16 48143 Münster Germany |
Profile
Our Mission In promoting excellent research and education, the Institute of Accounting and Taxation seeks to consolidate its position as one of the top accounting institutions in Germany. Our research focuses on Business Taxation, International Accounting Standards and Corporate Governance. To accomplish our goal of providing excellent and well-grounded education, our ambition is to conduct outstanding research as an essential fundament. Outline of our goals: Promote research in Corporate Taxation, International Accounting and Corporate Governance Create a surplus for our stakeholders by developing and testing new theories and concepts, as well as linking them to practical issues. Incorporate our research efforts into student education and extend student expertise and personal development in a changing business world. Support the interaction between students, faculty, legislators and regulators, standard-setters, practitioners and business leaders.
Publications
Schwoy, Sophia M.; Dutzi, Andreas; Messing, Juliane (2024) In: Management Decision, ahead-of-print. doi:10.1108/MD-10-2023-1988 Research article (journal) | Peer reviewed | Published | |
Rathke, A.; Rezende, A.; Watrin, C.; Antonio, R. (2023) In: Journal of Business Economics, 93, 817-857. doi:10.1007/s11573-022-01125-5 Research article (journal) | Peer reviewed | Published | |
Schwoy, Sophia; Dutzi, Andreas; Corten, Maarten; Steijvers, Tensie (2023) In: Journal of Cleaner Production, 410. doi:10.1016/j.jclepro.2023.137325 Research article (journal) | Peer reviewed | Published | |
Kieback, S.; Thomsen, M.; Watrin, C. (2022) In: International Journal of Auditing, 26(4), 446-466. doi:10.1111/ijau.12290 Research article (journal) | Peer reviewed | Published | |
Gomes Cabello, O.; Watrin, C.; Botelho da Cora Moraes, M. (2022) In: Advances in Scientific and Applied Accounting, 15(2), 89-106. doi:10.14392/asaa.2022150204 Research article (journal) | Peer reviewed | Published |
Projects
Duration: 01/06/2015 - 30/08/2015 Funded by: Dr. Werner Jackstädt-Stiftung Type of project: Individual project | |
Duration: 01/03/2015 - 01/03/2009 Type of project: Own resources project | |
Duration: since 01/07/2014 Type of project: Own resources project | |
Duration: 01/05/2008 - 30/04/2012 Type of project: Own resources project | |
Duration: 01/06/2007 - 30/06/2011 Type of project: Own resources project |
Preisverleihungen
| Best Teaching Award 2022 Awarded by: Student Association of the School of Business and Economics (University of Muenster) Award given to: Thomsen, Martin Announced at: 24/06/2022 | Date of awarding: 24/06/2022 Type of distinction: Research award or other distinction | |
| Best Teaching Award Awarded by: Student Association of the School of Business and Economics (University of Muenster) Award given to: Thomsen, Martin Announced at: 15/06/2021 | Date of awarding: 15/06/2021 Type of distinction: Research award or other distinction | |
| Best Teaching Award Awarded by: Student Association of the School of Business and Economics (University of Muenster) Award given to: Thomsen, Martin Announced at: 15/06/2020 | Date of awarding: 15/06/2020 Type of distinction: Research award or other distinction | |
| Stiftungspreis Awarded by: Stiftung Wissenschaftsforum Wirtschaftsprüfung und Recht Award given to: Linnemann, Nils Announced at: 15/09/2018 | Date of awarding: 15/09/2018 Type of distinction: Research award or other distinction | |
| Best Teaching Award Awarded by: Student Association of the School of Business and Economics (University of Muenster) Award given to: Thomsen, Martin Announced at: 15/06/2018 | Date of awarding: 15/06/2018 Type of distinction: Research award or other distinction |
Promotionen
| Die Bilanzierung von Service-Leasingverträgen in der IFRS-Rechnungslegung – Eine Analyse und Konkretisierung der Vorschriften an der Schnittstelle von IFRS 16… Candidate: Wätjen, Oliver | Supervisors: Kirsch, Hans-Jürgen; Watrin, Christoph Period of time: until 22/04/2020 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster | |
| Zwischenergebniseliminierung im IFRS-Konzernabschluss Candidate: Höbener, Julian | Supervisors: Kirsch, Hans-Jürgen; Watrin, Christoph Period of time: until 06/11/2019 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster | |
| Unternehmenszusammenschlüsse durch Einlage von Kapitalgesellschaftsanteilen - Auswirkungen eines unechten Anteilstausches auf den Konzernabschluss nach IFRS Candidate: Faber, Marcel | Supervisors: Kirsch, Hans-Jürgen; Watrin, Christoph Period of time: until 07/11/2018 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster | |
| Das Konzept der Substanz im Steuerrecht - Nationale und multinationale Substanzvorschriften unter besonderer Berücksichtigung der BEPS-Initiativen von OECD und… Candidate: Leukefeld, Robert | Supervisors: Watrin, Christoph Period of time: until 03/07/2018 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster | |
| Die bilanzielle Abbildung von Leasingverhältnissen beim Leasingnehmer nach IFRS 16 – Kritische Analyse und Konkretisierung der Vorschriften zur Definition, zum… Candidate: Dollereder, Philipp | Supervisors: Kirsch, Hans-Jürgen; Watrin, Christoph Period of time: until 01/02/2018 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster |
Habilitationen
Essays on Tax Avoidance, Tax Incentives, and Financial Reporting Candidate: Thomsen, Martin | Reviewers: Watrin, Christoph; Kirsch, Hans-Jürgen; Apolte, Thomas; Overesch, MichaelPeriod of time: until 20/05/2020 Habilitation procedure finished at: Habilitation procedure at University of Münster | |
Kumulative Habilitationsschrift Candidate: Ewelt-Knauer, Corinna | Reviewers: Kirsch, Hans-Jürgen; Watrin, Christoph; Böcking, Hans-JoachimPeriod of time: until 08/12/2015 Habilitation procedure finished at: Habilitation procedure at University of Münster | |
Cumulative Habilitation (eight journal publications) Candidate: Balsmeier, Benjamin | Reviewers: Dilger, Alexander; Frick, Bernd; Prinz, Aloys; Watrin, ChristophPeriod of time: 01/01/2010 - 04/06/2014 Habilitation procedure finished at: Habilitation procedure at University of Münster | |
Regulierung der Rechungslegung - Ausgestaltung und Effekte Candidate: Pott, Christiane | Reviewers: Watrin, ChristophPeriod of time: until 01/04/2012 Habilitation procedure finished at: Habilitation procedure at University of Münster |
Vorträge
| Systematische Analyse der Substanzvorschriften im deutschen Steuerrecht unter dem Einfluss der BEPS-Initiativen von OECD und EU Leukefeld, Robert (08/05/2017) Doktorandenseminar zur Betriebswirtschaftlichen Steuerlehre der Universitäten Freiburg, Düsseldorf, Münster und…, Albert-Ludwigs-Universität Freiburg, Freiburg, Deutschland Type of talk: scientific talk | |
| Steuerstrategien deutscher Konzerne – die OECD als Retter Watrin, Christoph (15/02/2017) Arbeitskreis „Unternehmenssteuerreform“ des Bundesverband der Deutschen Industrie e.V., Berlin, Deutschland Type of talk: scientific talk | |
| Do We Really Need the OECD's BEPS Project? Thomsen, Martin (18/09/2015) University of Illinois Tax Symposium XIV, Chicago, USA Type of talk: scientific talk |