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Center for Financial Reporting and Auditing (CFRA) | ESMT Berlin

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Regulatory design

Why do politicians intervene in accounting regulation? The role of ideology and special interests

April 2, 2020 CFRA 0

TRR 266 researchers Jannis Bischof and Holger Daske, together with Christoph Sextroh, analyzed public statements of U.S. Congress members to determine the influence of politicians […]

An investigation of auditors’ judgments when companies release earnings before audit completion

February 20, 2020 CFRA 0

Releasing annual earnings prior to the completion of auditing, is common practice in most U.S. public companies, according to the latest insights into financial reporting […]

Is your investment bank having conflicts of interest?

August 22, 2019 CFRA 0

Oya Altınkılıç (Robert H. Smith College of Business, University of Maryland), Vadim S. Balashov (Rutgers School of Business) and Robert S. Hansen (A.B. Freeman School […]

CSR reporting

The Influence of the Corporate Social Responsibility (CSR) Directive

April 29, 2019 CFRA 0

Insights from the CSR Reporting: First experiences, panel discussion at ESMT Berlin, April 29, 2019 CSR reporting obligations have influenced behavior, particularly in larger capital […]

If all you have is a hammer…

November 25, 2018 Joachim Gassen 0

Natural language processing in financial markets The amount of corporate information is increasing exponentially and most of it is non-numerical data, such as texts, images […]

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