Fachbereich 9

School of Business Administration and Economics

Osnabrück University navigation and search

Main content

Top content

Accounting Theory MII

Credit points: 5 ECTS



Qualification goals

Students should acquire advanced skills in understanding essential features, typical designs and limits of knowledge of model-theoretical research in external accounting. They will practice understanding the connections and differences between different literature sources and should be able to analyse these sources economically.


The focus is on concepts, structures and incentive effects of external corporate accounting, which serve to understand the economic effects of dominant institutions. Selected topics from the areas of information function, capital market effects of accounting, calculation of dividend, accounting and valuation, prudence, fair values, balance sheet policy, disclosure policy and auditing are dealt with in detail.

Components and semester hours per week

Lecture (3 semester hours per week) and exercise (1 semester hours per week)


Winter semester

Examination per formance

Exam (60 minutes)


Bannier, Christina E. (2005) Vertragstheorie, Physica, Heidelberg.

Christensen, John und Demski, Joel (2003) Accounting Theory – An Information Content Perspective, McGraw–Hill, Boston.

Dye, Ronald A. (2001) »An Evaluation of ‘Essays on Disclosure’ and the Disclosure Literature in Accounting«, Journal of Accounting and Economics, 32, 181–235.

Riechmann, Thomas (2014) Spieltheorie, 4. Auflage, Vahlen Verlag, München.

Stocken, Philip C. (2012) »Strategic Accounting Disclosure«, Foundations and Trends in Accounting, 7 (4), 197–291.

Verrecchia, Robert E. (2001) »Essays on Disclosure«, Journal of Accounting and Economics, 32, 97–180.

Wagenhofer, Alfred und Ewert, Ralf (2015) Externe Unternehmensrechnung, 3. Auflage, Springer, Berlin.