[{"date_created":"2026-01-13T08:37:27Z","department":[{"_id":"187"}],"type":"working_paper","citation":{"chicago":"Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>. TRR 266 Accounting for Transparency Working Paper Series No. 151, n.d.","short":"A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.","apa":"Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (n.d.). <i>Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country</i>.","ieee":"A. Schipp, F. Siahaan, and C. Sureth-Sloane, <i>Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country</i>. .","ama":"Schipp A, Siahaan F, Sureth-Sloane C. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>.","bibtex":"@book{Schipp_Siahaan_Sureth-Sloane, series={TRR 266 Accounting for Transparency Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 151} }","mla":"Schipp, Adrian, et al. <i>Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country</i>."},"language":[{"iso":"eng"}],"_id":"63578","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 151","user_id":"96670","author":[{"last_name":"Schipp","first_name":"Adrian","full_name":"Schipp, Adrian"},{"full_name":"Siahaan, Fernando","last_name":"Siahaan","first_name":"Fernando"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"status":"public","title":"Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country","year":"2024","publication_status":"unpublished","date_updated":"2026-01-13T09:24:40Z"},{"date_updated":"2026-01-13T09:22:02Z","year":"2024","title":"Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien","status":"public","author":[{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"first_name":"Yuri","last_name":"Piper","full_name":"Piper, Yuri","id":"49955"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"user_id":"96670","_id":"63582","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 157","citation":{"ieee":"R. Maiterth, Y. Piper, and C. Sureth-Sloane, <i>Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien</i>. 2024.","apa":"Maiterth, R., Piper, Y., &#38; Sureth-Sloane, C. (2024). <i>Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien</i>.","chicago":"Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. <i>Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien</i>. TRR 266 Accounting for Transparency Working Paper Series No. 157, 2024.","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien, 2024.","mla":"Maiterth, Ralf, et al. <i>Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien</i>. 2024.","bibtex":"@book{Maiterth_Piper_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 157}, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 157} }","ama":"Maiterth R, Piper Y, Sureth-Sloane C. <i>Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien</i>.; 2024."},"type":"working_paper","department":[{"_id":"187"}],"date_created":"2026-01-13T09:21:58Z"},{"language":[{"iso":"eng"}],"_id":"62739","doi":"10.2139/ssrn.4821642","user_id":"96670","title":"Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?","status":"public","year":"2024","author":[{"first_name":"Tobias","last_name":"Bornemann","orcid":"0000-0003-4299-0551","full_name":"Bornemann, Tobias","id":"88419"},{"full_name":"Novotny–Farkas, Zoltán","last_name":"Novotny–Farkas","first_name":"Zoltán"}],"date_updated":"2025-12-02T08:50:23Z","date_created":"2025-12-02T08:50:03Z","type":"working_paper","department":[{"_id":"187"}],"citation":{"mla":"Bornemann, Tobias, and Zoltán Novotny–Farkas. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>.","bibtex":"@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>}, author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }","ama":"Bornemann T, Novotny–Farkas Z. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i>; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4821642\">10.2139/ssrn.4821642</a>","ieee":"T. Bornemann and Z. Novotny–Farkas, <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> 2024.","apa":"Bornemann, T., &#38; Novotny–Farkas, Z. (2024). <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i> <a href=\"https://doi.org/10.2139/ssrn.4821642\">https://doi.org/10.2139/ssrn.4821642</a>","short":"T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024.","chicago":"Bornemann, Tobias, and Zoltán Novotny–Farkas. <i>Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?</i>, 2024. <a href=\"https://doi.org/10.2139/ssrn.4821642\">https://doi.org/10.2139/ssrn.4821642</a>."}},{"volume":76,"user_id":"40298","doi":"10.1007/s41471-024-00187-1","_id":"61751","language":[{"iso":"eng"}],"page":"495 - 532","intvolume":"        76","date_updated":"2025-12-18T10:21:24Z","author":[{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens","id":"1245"},{"last_name":"Flagmeier","first_name":"Vanessa","full_name":"Flagmeier, Vanessa"}],"status":"public","title":"Tax Loss Carryforward Disclosure","year":"2024","department":[{"_id":"186"},{"_id":"189"}],"type":"journal_article","date_created":"2025-10-08T09:26:42Z","citation":{"mla":"Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” <i>Schmalenbach Journal of Business Research</i>, vol. 76, 2024, pp. 495–532, doi:<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>.","ama":"Müller J, Flagmeier V. Tax Loss Carryforward Disclosure. <i>Schmalenbach Journal of Business Research</i>. 2024;76:495-532. doi:<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>","bibtex":"@article{Müller_Flagmeier_2024, title={Tax Loss Carryforward Disclosure}, volume={76}, DOI={<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>}, journal={Schmalenbach Journal of Business Research}, author={Müller, Jens and Flagmeier, Vanessa}, year={2024}, pages={495–532} }","apa":"Müller, J., &#38; Flagmeier, V. (2024). Tax Loss Carryforward Disclosure. <i>Schmalenbach Journal of Business Research</i>, <i>76</i>, 495–532. <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">https://doi.org/10.1007/s41471-024-00187-1</a>","ieee":"J. Müller and V. Flagmeier, “Tax Loss Carryforward Disclosure,” <i>Schmalenbach Journal of Business Research</i>, vol. 76, pp. 495–532, 2024, doi: <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>.","short":"J. Müller, V. Flagmeier, Schmalenbach Journal of Business Research 76 (2024) 495–532.","chicago":"Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” <i>Schmalenbach Journal of Business Research</i> 76 (2024): 495–532. <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">https://doi.org/10.1007/s41471-024-00187-1</a>."},"publication":"Schmalenbach Journal of Business Research"},{"doi":"https://dx.doi.org/10.2139/ssrn.4999404","user_id":"530","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 161","_id":"56767","language":[{"iso":"ger"}],"main_file_link":[{"open_access":"1"}],"date_updated":"2024-12-07T14:10:18Z","author":[{"id":"68607","full_name":"Schulz, Kim Alina","first_name":"Kim Alina","last_name":"Schulz"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","id":"530"}],"status":"public","year":"2024","title":"Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen","oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2024-10-28T13:50:19Z","abstract":[{"text":"Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC 7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben. Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer, -umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere, da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen in Deutschland spielen werden. ","lang":"ger"}],"citation":{"apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>","ieee":"K. A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. 2024.","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>.","short":"K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.","mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>.","ama":"Schulz KA, Sureth-Sloane C. <i>Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>","bibtex":"@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4999404\">https://dx.doi.org/10.2139/ssrn.4999404</a>}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 161} }"}},{"user_id":"530","doi":"https://dx.doi.org/10.2139/ssrn.4990616","language":[{"iso":"eng"}],"_id":"56727","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 160","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4990616"}],"date_updated":"2024-12-07T14:12:52Z","author":[{"full_name":"Euler, Isabell","first_name":"Isabell","last_name":"Euler"},{"full_name":"Harst, Simon","last_name":"Harst","first_name":"Simon"},{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"},{"full_name":"Voget, Johannes","first_name":"Johannes","last_name":"Voget"}],"year":"2024","title":"Tax Complexity and Foreign Direct Investment","status":"public","department":[{"_id":"187"}],"oa":"1","type":"working_paper","date_created":"2024-10-23T09:21:01Z","citation":{"chicago":"Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes Voget. <i>Tax Complexity and Foreign Direct Investment</i>. TRR 266 Accounting for Transparency Working Paper Series No. 160, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>.","short":"I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity and Foreign Direct Investment, 2024.","ieee":"I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, <i>Tax Complexity and Foreign Direct Investment</i>. 2024.","apa":"Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., &#38; Voget, J. (2024). <i>Tax Complexity and Foreign Direct Investment</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>","bibtex":"@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign Direct Investment}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>}, author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 160} }","ama":"Euler I, Harst S, Schanz D, Sureth-Sloane C, Voget J. <i>Tax Complexity and Foreign Direct Investment</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>","mla":"Euler, Isabell, et al. <i>Tax Complexity and Foreign Direct Investment</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4990616\">https://dx.doi.org/10.2139/ssrn.4990616</a>."}},{"date_updated":"2025-03-18T13:31:37Z","year":"2024","title":"The Effects of Tax Reform on Labor Demand within Tax Departments","status":"public","author":[{"full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese","id":"92812"},{"full_name":"Lynch, Dan","last_name":"Lynch","first_name":"Dan"},{"full_name":"Schulz, Kim Alina","first_name":"Kim Alina","last_name":"Schulz","id":"68607"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"doi":"https://dx.doi.org/10.2139/ssrn.5068550","user_id":"68607","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=5068550"}],"_id":"57902","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 171","abstract":[{"text":"This study examines the effect of major tax reform on firms’ demand for internal tax department employees. Specifically, we analyze the effects of the Tax Cuts and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department positions in large U.S. firms. Understanding how tax reform affects the demand for tax employees is important for quantifying potential compliance costs and assessing how firms adjust their tax planning capacity in response to new regulations. Additionally, our findings provide insights into the evolving skill sets required in the context of technological change and intensifying competition for talent. To address our research question, we employ textual analyses and machine learning techniques to identify and classify approximately 30,000 tax-related job postings from 1,620 firms over the period of 2015-2020. Using a difference-in-differences research design, we find a 26.7% increase in the number of tax-related job postings in the three years following the TCJA enactment. This translates into approximately 1.5 new tax department employees, which, based on prior literature estimates of tax department size, implies a 21% increase in the size of the average tax department. Focusing on the dynamics, we find that this effect is concentrated in the second year after the reform. Consistent with increased compliance costs and new tax planning opportunities, we also find that firms seek tax department employees for both compliance and planning roles, with some evidence of greater demand for employees focused on tax compliance.","lang":"eng"}],"project":[{"_id":"52","name":"PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing"}],"citation":{"bibtex":"@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform on Labor Demand within Tax Departments}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>}, author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 171} }","ama":"Giese H, Lynch D, Schulz KA, Sureth-Sloane C. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>","mla":"Giese, Henning, et al. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>.","chicago":"Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. TRR 266 Accounting for Transparency Working Paper Series No. 171, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>.","short":"H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments, 2024.","ieee":"H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024.","apa":"Giese, H., Lynch, D., Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>"},"type":"working_paper","oa":"1","department":[{"_id":"187"}],"date_created":"2025-01-03T11:35:10Z"},{"type":"journal_article","department":[{"_id":"187"}],"date_created":"2024-08-20T11:09:50Z","quality_controlled":"1","extern":"1","issue":"6","publication":"Bulletin for International Taxation","citation":{"short":"M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024) 224–239.","chicago":"Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions.” <i>Bulletin for International Taxation</i> 78, no. 6 (2024): 224–39. <a href=\"https://doi.org/10.59403/8cbkga\">https://doi.org/10.59403/8cbkga</a>.","apa":"Azmi Shabestari, M., &#38; Safaei, R. (2024). The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions. <i>Bulletin for International Taxation</i>, <i>78</i>(6), 224–239. <a href=\"https://doi.org/10.59403/8cbkga\">https://doi.org/10.59403/8cbkga</a>","ieee":"M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions,” <i>Bulletin for International Taxation</i>, vol. 78, no. 6, pp. 224–239, 2024, doi: <a href=\"https://doi.org/10.59403/8cbkga\">10.59403/8cbkga</a>.","ama":"Azmi Shabestari M, Safaei R. The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions. <i>Bulletin for International Taxation</i>. 2024;78(6):224-239. doi:<a href=\"https://doi.org/10.59403/8cbkga\">10.59403/8cbkga</a>","bibtex":"@article{Azmi Shabestari_Safaei_2024, title={The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions}, volume={78}, DOI={<a href=\"https://doi.org/10.59403/8cbkga\">10.59403/8cbkga</a>}, number={6}, journal={Bulletin for International Taxation}, author={Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}, year={2024}, pages={224–239} }","mla":"Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions.” <i>Bulletin for International Taxation</i>, vol. 78, no. 6, 2024, pp. 224–39, doi:<a href=\"https://doi.org/10.59403/8cbkga\">10.59403/8cbkga</a>."},"doi":"10.59403/8cbkga","user_id":"74000","volume":78,"page":"224-239","language":[{"iso":"eng"}],"_id":"55658","date_updated":"2026-04-09T07:38:19Z","intvolume":"        78","status":"public","title":"The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions","year":"2024","author":[{"full_name":"Azmi Shabestari, Mehrzad","last_name":"Azmi Shabestari","first_name":"Mehrzad"},{"last_name":"Safaei","first_name":"Reyhaneh","full_name":"Safaei, Reyhaneh"}]},{"quality_controlled":"1","publication":"Schmalenbach Journal of Business Research ","citation":{"mla":"Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” <i>Schmalenbach Journal of Business Research </i>, 2024, doi:<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>.","bibtex":"@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024, title={Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}, DOI={<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>}, journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}, year={2024} }","ama":"Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C. Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. <i>Schmalenbach Journal of Business Research </i>. Published online 2024. doi:<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>","ieee":"J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane, “Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting,” <i>Schmalenbach Journal of Business Research </i>, 2024, doi: <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>.","apa":"Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., &#38; Sureth-Sloane, C. (2024). Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. <i>Schmalenbach Journal of Business Research </i>. <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">https://doi.org/10.1007/s41471-024-00200-7</a>","chicago":"Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” <i>Schmalenbach Journal of Business Research </i>, 2024. <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">https://doi.org/10.1007/s41471-024-00200-7</a>.","short":"J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane, Schmalenbach Journal of Business Research  (2024)."},"type":"journal_article","department":[{"_id":"187"}],"oa":"1","date_created":"2024-12-03T08:10:52Z","date_updated":"2026-04-09T07:37:02Z","title":"Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting","status":"public","year":"2024","author":[{"full_name":"Bischof, Jannis","last_name":"Bischof","first_name":"Jannis"},{"full_name":"Gassen, Joachim","last_name":"Gassen","first_name":"Joachim"},{"last_name":"Rohlfing-Bastian","first_name":"Anna","full_name":"Rohlfing-Bastian, Anna"},{"full_name":"Rostam-Afschar, Davud","last_name":"Rostam-Afschar","first_name":"Davud"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"user_id":"74000","doi":"10.1007/s41471-024-00200-7","main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"_id":"57546"},{"language":[{"iso":"ger"}],"_id":"54530","page":"335-353","volume":101,"user_id":"74000","author":[{"last_name":"Schulz","first_name":"Kim Alina","full_name":"Schulz, Kim Alina","id":"68607"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","id":"530"}],"title":"Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen","year":"2024","status":"public","intvolume":"       101","date_updated":"2026-04-09T07:37:06Z","date_created":"2024-05-31T10:04:36Z","department":[{"_id":"187"}],"type":"journal_article","citation":{"apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2024). Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer und Wirtschaft</i>, <i>101</i>(4), 335–353.","ieee":"K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” <i>Steuer und Wirtschaft</i>, vol. 101, no. 4, pp. 335–353, 2024.","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer und Wirtschaft</i> 101, no. 4 (2024): 335–53.","short":"K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.","mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer und Wirtschaft</i>, vol. 101, no. 4, 2024, pp. 335–53.","ama":"Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer und Wirtschaft</i>. 2024;101(4):335-353.","bibtex":"@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101}, number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={335–353} }"},"publication":"Steuer und Wirtschaft","issue":"4","quality_controlled":"1"},{"date_created":"2024-10-30T07:30:08Z","department":[{"_id":"187"}],"oa":"1","type":"working_paper","citation":{"mla":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>.","ama":"Giese H, Heinemann-Heile V. <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>","bibtex":"@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 158}, title={Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>}, author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 158} }","apa":"Giese, H., &#38; Heinemann-Heile, V. (2024). <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>","ieee":"H. Giese and V. Heinemann-Heile, <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>. 2024.","chicago":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>. TRR 266 Accounting for Transparency Working Paper Series No. 158, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>.","short":"H. Giese, V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods, 2024."},"abstract":[{"lang":"eng","text":"This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used."}],"_id":"56817","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 158","main_file_link":[{"url":"https://ssrn.com/abstract=4972829","open_access":"1"}],"user_id":"96670","doi":"https://dx.doi.org/10.2139/ssrn.4972829","author":[{"id":"92812","full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese"},{"full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile","first_name":"Vanessa","id":"83380"}],"year":"2024","status":"public","title":"Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods","date_updated":"2026-06-11T06:46:34Z"},{"oa":"1","department":[{"_id":"187"}],"type":"working_paper","keyword":["tax complexity","tax complexity cost","tax department","tax employees","tax risk"],"date_created":"2023-12-19T13:22:08Z","abstract":[{"text":"This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk. We find that firms locate more tax employees in countries with greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that multinationals operating in countries with high tax complexity are associated with higher tax risk. The incremental tax risk vanishes for firms that locate more tax employees in countries with highly complex tax procedures, while we find no risk reduction from additional tax employees in countries with complex tax rules. Our results reveal that multinationals eliminate 25 percent of overall tax complexity-related tax risk through targeted location of tax employees.","lang":"eng"}],"citation":{"mla":"Giese, Henning, et al. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>.","bibtex":"@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 149}, title={Tax Complexity and Tax Risk: The Role of Tax Employees}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 149} }","ama":"Giese H, Koch R, Sureth-Sloane C. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>.; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>","ieee":"H. Giese, R. Koch, and C. Sureth-Sloane, <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. 2024.","apa":"Giese, H., Koch, R., &#38; Sureth-Sloane, C. (2024). <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>","chicago":"Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. TRR 266 Accounting for Transparency Working Paper Series No. 149, 2024. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>.","short":"H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role of Tax Employees, 2024."},"doi":"10.2139/ssrn.4888151","user_id":"96670","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 149","_id":"49873","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151","open_access":"1"}],"date_updated":"2026-06-11T06:51:43Z","publication_status":"published","author":[{"full_name":"Giese, Henning","last_name":"Giese","first_name":"Henning","id":"92812"},{"last_name":"Koch","first_name":"Reinald","full_name":"Koch, Reinald"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"status":"public","year":"2024","title":"Tax Complexity and Tax Risk: The Role of Tax Employees"},{"oa":"1","citation":{"apa":"Kosi, U., &#38; Relard, P. (2024). Are firms (getting) ready for the corporate sustainability reporting directive? <i>Sustainability Nexus Forum</i>, <i>32</i>(1), Article 5. <a href=\"https://doi.org/10.1007/s00550-024-00541-1\">https://doi.org/10.1007/s00550-024-00541-1</a>","ieee":"U. Kosi and P. Relard, “Are firms (getting) ready for the corporate sustainability reporting directive?,” <i>Sustainability Nexus Forum</i>, vol. 32, no. 1, Art. no. 5, 2024, doi: <a href=\"https://doi.org/10.1007/s00550-024-00541-1\">10.1007/s00550-024-00541-1</a>.","short":"U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).","chicago":"Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” <i>Sustainability Nexus Forum</i> 32, no. 1 (2024). <a href=\"https://doi.org/10.1007/s00550-024-00541-1\">https://doi.org/10.1007/s00550-024-00541-1</a>.","mla":"Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” <i>Sustainability Nexus Forum</i>, vol. 32, no. 1, 5, Springer Science and Business Media LLC, 2024, doi:<a href=\"https://doi.org/10.1007/s00550-024-00541-1\">10.1007/s00550-024-00541-1</a>.","ama":"Kosi U, Relard P. Are firms (getting) ready for the corporate sustainability reporting directive? <i>Sustainability Nexus Forum</i>. 2024;32(1). doi:<a href=\"https://doi.org/10.1007/s00550-024-00541-1\">10.1007/s00550-024-00541-1</a>","bibtex":"@article{Kosi_Relard_2024, title={Are firms (getting) ready for the corporate sustainability reporting directive?}, volume={32}, DOI={<a href=\"https://doi.org/10.1007/s00550-024-00541-1\">10.1007/s00550-024-00541-1</a>}, number={15}, journal={Sustainability Nexus Forum}, publisher={Springer Science and Business Media LLC}, author={Kosi, Urska and Relard, Paula}, year={2024} }"},"user_id":"15866","volume":32,"publisher":"Springer Science and Business Media LLC","_id":"65861","status":"public","type":"journal_article","department":[{"_id":"186"},{"_id":"551"},{"_id":"635"}],"date_created":"2026-06-15T08:12:38Z","abstract":[{"lang":"eng","text":"The study examines whether the announcement and passing of the Corporate Sustainability Reporting Directive (CSRD) impacts the sustainability reporting of German firms. It sheds light on the interdependence of various actors, sectors and policy levels by examining how regulatory changes at the policy level affect the reporting practices of firms across multiple sectors. On the one hand, the scope of the CSRD is being extended, so that new firms falling within its scope may increase their voluntary sustainability reporting as part of the preparation process. On the other hand, the reporting requirements will be more stringent, so that firms currently under the mandate of the Non-Financial Reporting Directive (NFRD) may enhance their sustainability reporting disclosure practices in preparation for the CSRD. First, we find no increase in voluntary sustainability reporting by firms that are not under the scope of the NFRD but will be under the scope of the CSRD. Second, we find enhanced sustainability reporting practices by firms that are subject to the NFRD after the CSRD’s announcement and passing. This finding suggests that these firms begin to implement the new reporting requirements before the first reports are published in 2025. We illuminate the preparation for extensive reporting changes through sustainability reporting disclosure practices as an outcome of the preparation process. These changes may represent a high burden, particularly for firms with no previous experience of sustainability reporting."}],"publication":"Sustainability Nexus Forum","issue":"1","doi":"10.1007/s00550-024-00541-1","article_number":"5","main_file_link":[{"open_access":"1","url":"https://doi.org/10.1007/s00550-024-00541-1"}],"language":[{"iso":"eng"}],"publication_status":"published","date_updated":"2026-08-25T10:19:16Z","intvolume":"        32","year":"2024","title":"Are firms (getting) ready for the corporate sustainability reporting directive?","author":[{"id":"54068","orcid":"0009-0009-2545-5929","last_name":"Kosi","first_name":"Urska","full_name":"Kosi, Urska"},{"last_name":"Relard","first_name":"Paula","full_name":"Relard, Paula"}],"publication_identifier":{"issn":["2948-1627"]}},{"citation":{"ieee":"R. Hahn, D. Reimsbach, and C. Wickert, “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated,” <i>Organization &#38;amp; Environment</i>, vol. 36, no. 1, pp. 3–16, 2023, doi: <a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>.","mla":"Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” <i>Organization &#38;amp; Environment</i>, vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>.","apa":"Hahn, R., Reimsbach, D., &#38; Wickert, C. (2023). Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. <i>Organization &#38;amp; Environment</i>, <i>36</i>(1), 3–16. <a href=\"https://doi.org/10.1177/10860266231151653\">https://doi.org/10.1177/10860266231151653</a>","bibtex":"@article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>}, number={1}, journal={Organization &#38;amp; Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023}, pages={3–16} }","chicago":"Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” <i>Organization &#38;amp; Environment</i> 36, no. 1 (2023): 3–16. <a href=\"https://doi.org/10.1177/10860266231151653\">https://doi.org/10.1177/10860266231151653</a>.","short":"R. Hahn, D. Reimsbach, C. Wickert, Organization &#38;amp; Environment 36 (2023) 3–16.","ama":"Hahn R, Reimsbach D, Wickert C. Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. <i>Organization &#38;amp; Environment</i>. 2023;36(1):3-16. doi:<a href=\"https://doi.org/10.1177/10860266231151653\">10.1177/10860266231151653</a>"},"user_id":"46138","volume":36,"page":"3-16","_id":"47921","publisher":"SAGE Publications","status":"public","type":"journal_article","keyword":["Organizational Behavior and Human Resource Management","General Environmental Science"],"department":[{"_id":"186"},{"_id":"815"},{"_id":"681"}],"date_created":"2023-10-10T10:03:43Z","abstract":[{"text":"<jats:p> The relationship between nonfinancial reporting and real sustainable change within and beyond organizations is fraught with complication. Furthermore, all facets of the relationship have not been examined equally. The contributions of this special issue made substantive progress in this regard and draw our focus to several remaining complications—in particular, the societal impacts of nonfinancial reporting. With this introduction, we seek to move the conversation forward by proposing a framework that disentangles the linkages between nonfinancial reporting and real sustainable change at multiple levels of analysis. We highlight the distinction between sustainability-related outputs and outcomes that typically materialize at the firm level, and eventually lead to sustainable impact at the societal level. Future research should advance this distinction and scrutinize the impact of real sustainable change beyond firm-level outputs, study the organizational change processes from antecedents to impacts, and examine the interrelationships between different instruments to foster real sustainable change. </jats:p>","lang":"eng"}],"publication":"Organization &amp; Environment","issue":"1","doi":"10.1177/10860266231151653","language":[{"iso":"eng"}],"date_updated":"2023-12-06T14:50:17Z","publication_status":"published","intvolume":"        36","year":"2023","title":"Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated","author":[{"full_name":"Hahn, Rüdiger","first_name":"Rüdiger","last_name":"Hahn"},{"id":"100169","full_name":"Reimsbach, Daniel","last_name":"Reimsbach","first_name":"Daniel"},{"full_name":"Wickert, Christopher","first_name":"Christopher","last_name":"Wickert"}],"publication_identifier":{"issn":["1086-0266","1552-7417"]}},{"publication":"Maandblad voor Accountancy en Bedrijfseconomie","issue":"5/6","abstract":[{"lang":"eng","text":"<jats:p>This year, the 7th edition of the Dutch Accounting Research Conference (DARC) was hosted by the Nijmegen School of Management at Radboud University on Thursday, March 23. In total, over 75 accounting researchers from various Dutch universities were welcomed by Frank Hartmann, chair of the accounting group and head of the Business Economics department. During the day, four keynote speakers presented their research and in a panel discussion, the current state of accounting education was debated. In the evening, participants gathered to network over dinner. This article presents a discussion of the theme of the conference, an outline of the research papers and projects presented during the conference, and a summary of the panel discussion on Accounting Education.</jats:p>"}],"date_created":"2023-10-10T10:04:17Z","keyword":["General Arts and Humanities"],"type":"journal_article","department":[{"_id":"186"},{"_id":"815"},{"_id":"681"}],"year":"2023","title":"DARC 2023 at Radboud University: Societal challenges in accounting research and education","publication_identifier":{"issn":["2543-1684","0924-6304"]},"author":[{"last_name":"De Meyst","first_name":"Karen","full_name":"De Meyst, Karen"},{"full_name":"Niederkofler, Thomas","last_name":"Niederkofler","first_name":"Thomas"},{"first_name":"Daniel","last_name":"Reimsbach","full_name":"Reimsbach, Daniel","id":"100169"}],"publication_status":"published","date_updated":"2023-12-06T14:49:56Z","intvolume":"        97","language":[{"iso":"eng"}],"doi":"10.5117/mab.97.107215","citation":{"ieee":"K. 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Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,” <i>European Accounting Review</i>, vol. 32, no. 2, pp. 239–273, 2023, doi: <a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2023). 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Sureth-Sloane, European Accounting Review 32 (2023) 239–273.","mla":"Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” <i>European Accounting Review</i>, vol. 32, no. 2, 2023, pp. 239–73, doi:<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>.","bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, volume={32}, DOI={<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>}, number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. <i>European Accounting Review</i>. 2023;32(2):239-273. doi:<a href=\"https://doi.org/10.1080/09638180.2021.1951316\">10.1080/09638180.2021.1951316</a>"},"quality_controlled":"1","oa":"1","status":"public","_id":"22924","page":"239-273","volume":32,"user_id":"74000"},{"citation":{"short":"S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.","chicago":"Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/hmje9021\">https://doi.org/10.52569/hmje9021</a>.","apa":"Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2023). <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. 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TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/hmje9021\">10.52569/hmje9021</a>."},"date_created":"2023-10-24T08:06:50Z","type":"report","oa":"1","department":[{"_id":"187"}],"title":"Umfrage: Tax Compliance und Verrechnungspreise","year":"2023","status":"public","author":[{"full_name":"Greil, Stefan","last_name":"Greil","first_name":"Stefan"},{"first_name":"Eleonore","last_name":"Kaluza-Thiesen","full_name":"Kaluza-Thiesen, Eleonore"},{"full_name":"Schulz, Kim Alina","last_name":"Schulz","first_name":"Kim Alina","id":"68607"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"date_updated":"2024-02-06T10:21:45Z","publication_status":"published","main_file_link":[{"open_access":"1","url":"https://www.accounting-for-transparency.de/publications/umfrage-tax-compliance-und-verrechnungspreise/"}],"language":[{"iso":"ger"}],"_id":"48414","publisher":"TRR 266 Accounting for Transparency","doi":"10.52569/hmje9021","user_id":"74000"},{"_id":"34798","language":[{"iso":"eng"}],"user_id":"36049","author":[{"full_name":"Herwald, Sarah","first_name":"Sarah","last_name":"Herwald"},{"full_name":"Voigt, Simone","last_name":"Voigt","first_name":"Simone"},{"last_name":"Uhde","first_name":"André","orcid":"https://orcid.org/0000-0002-8058-8857","full_name":"Uhde, André","id":"36049"}],"title":"The conditional impact of market consolidation and market power on banking stability – Evidence from Europe","year":"2023","status":"public","publication_status":"unpublished","date_updated":"2024-04-17T13:35:00Z","date_created":"2022-12-22T06:08:24Z","department":[{"_id":"186"},{"_id":"188"}],"type":"working_paper","citation":{"short":"S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.","chicago":"Herwald, Sarah, Simone Voigt, and André Uhde. <i>The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe</i>, n.d.","ieee":"S. Herwald, S. Voigt, and A. Uhde, <i>The conditional impact of market consolidation and market power on banking stability – Evidence from Europe</i>. .","apa":"Herwald, S., Voigt, S., &#38; Uhde, A. (n.d.). <i>The conditional impact of market consolidation and market power on banking stability – Evidence from Europe</i>.","bibtex":"@book{Herwald_Voigt_Uhde, title={The conditional impact of market consolidation and market power on banking stability – Evidence from Europe}, author={Herwald, Sarah and Voigt, Simone and Uhde, André} }","ama":"Herwald S, Voigt S, Uhde A. <i>The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe</i>.","mla":"Herwald, Sarah, et al. <i>The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe</i>."}},{"doi":"10.1007/s11573-022-01133-5","user_id":"21222","language":[{"iso":"eng"}],"_id":"41192","publisher":"Springer Science and Business Media LLC","date_updated":"2023-01-31T12:55:43Z","publication_status":"published","year":"2023","title":"Distortional effects of separate accounting and formula apportionment on factor allocation","status":"public","publication_identifier":{"issn":["0044-2372","1861-8928"]},"author":[{"last_name":"Ortmann","first_name":"Regina","full_name":"Ortmann, Regina","id":"10020"},{"last_name":"Pummerer","first_name":"Erich","full_name":"Pummerer, Erich"}],"type":"journal_article","keyword":["Economics and Econometrics","Business and International Management"],"department":[{"_id":"590"}],"date_created":"2023-01-31T12:55:05Z","abstract":[{"lang":"eng","text":"<jats:title>Abstract</jats:title><jats:p>We examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.</jats:p>"}],"publication":"Journal of Business Economics","citation":{"ieee":"R. Ortmann and E. Pummerer, “Distortional effects of separate accounting and formula apportionment on factor allocation,” <i>Journal of Business Economics</i>, 2023, doi: <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>.","apa":"Ortmann, R., &#38; Pummerer, E. (2023). Distortional effects of separate accounting and formula apportionment on factor allocation. <i>Journal of Business Economics</i>. <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">https://doi.org/10.1007/s11573-022-01133-5</a>","chicago":"Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” <i>Journal of Business Economics</i>, 2023. <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">https://doi.org/10.1007/s11573-022-01133-5</a>.","short":"R. Ortmann, E. Pummerer, Journal of Business Economics (2023).","mla":"Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” <i>Journal of Business Economics</i>, Springer Science and Business Media LLC, 2023, doi:<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>.","bibtex":"@article{Ortmann_Pummerer_2023, title={Distortional effects of separate accounting and formula apportionment on factor allocation}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }","ama":"Ortmann R, Pummerer E. Distortional effects of separate accounting and formula apportionment on factor allocation. <i>Journal of Business Economics</i>. Published online 2023. doi:<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>"}}]