Algorithm access for all? What are the effects of information processing democratization in financial markets via #GitHub ? Thanks, Richard Crowley (Singapore Management University) for shedding light on this topic & presenting your paper at #UniMannheim ! We loved having you in our #trr266 seminar series!

Former executives as supervisors - always a good idea? #TRR266 researchers Vincent Giese & Clemens Lauer (Uni Mannheim) examined that the transition of former #executives as supervisors does impact how #accounting discretion is exercised. Via SSRN: accounting-for-transparency.de/publications/n…

What influences audit quality? TRR 266 researchers Thorsten Sellhorn, Katharina Weiß (@LMU_Muenchen) & co-authors Jürgen Ernstberger, Bernhard Pellens & André Schmidt analyze the personal incentives of ACCs on audit quality. More in the European Accounting Review: accounting-for-transparency.de/publications/a

Interested in #taxcomplexity research? You can find more information and insights as well as openly available data on our websites. ⬇️
#openscience

Congratulations to the authors – what a great achievement! The European Accounting Review has awarded the #trr266 paper “The Tax Complexity Index — A Survey-Based Country Measure of Tax Code and Framework Complexity” with the 2023 EAR Best Paper Award. 🏆🎉

What influences disagreements among economic agents? Keno Buß & Jonas Wessel (Goethe-Universität) provide new evidence of how behavioral biases lead to disagreement among economic agents by analyzing strong moods associated with the Super Bowl outcome. Paper SSRN accounting-for-transparency.de/publications/n…

How do foreign investors' challenges impact host-country regulations? Mark Maffet (University of Miami) tackled this question in the last #trr266 seminar series, presenting his research insights on the topic. Thank you very much for your visit - we enjoyed discussing research with you!