01|03
Tax misperceptions
Read the blog post
5 questions for
Mercator Fellow
Harm Schütt
Go to interview
How can we minimize
long-term damage to the
economic system caused
by COVID-19?
COVID-19: TRR 266 Research Insights

Religion, crime, and financial reporting

Prof. Dr. Christian Hofmann
Dr. Nina Schwaiger

This study proves that the degree of religiousness in the corporate environment influences the extent to which managers practice tax avoidance and earnings management – directly and indirectly. Read More

Researcher of the Month

December 2020
Prof. Dr. Per Olsson

"Our new study is another example of how research can inform on important issues with bearing on practice and policy – even if it deals with extreme methodological issues." Read more

 

 

The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 80 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, WHU – Otto Beisheim School of Management, European School of Management and Technology in Berlin and Goethe University Frankfurt who share the same research agenda.