Benedikt Franke, Assistant Professor of Accounting at SKEMA Business School, is involved in two projects of the TRR 266. In Project A03, he investigates, together with Reeyarn Li, whether and when companies meet stakeholders’ demands for transparent textual disclosure. In Project B09, he and Urska Kosi investigate the demand of debt providers for financial information. He shares his views on his research below.
Accounting: Fascinating Opportunities
Accounting, on the one hand, deals with fundamental issues surrounding the generation and dissemination of information. On the other hand, it is characterized by various institutional features that provide an evolving framework for stakeholders’ decision-making. This mixture is special and offers a variety of fascinating opportunities for researchers, including interdisciplinary work in finance, political science, or information systems. I very much value these opportunities.
Transparency is a particularly exciting field today. At its core, our research in the TRR focuses on how various stakeholders generate, disseminate, and receive information. Thus, our work is not only relevant for the accounting or tax communities but also speaks to a broader audience. We all face evolving means of communication and increasing challenges of digitization in our daily lives. Our research cannot only help to navigate this unknown territory but also uncover potential chances. Research on transparency bridges the gap between various fields of research dealing with information in different contexts. In my view, accountants can and should contribute to this process by providing fundamental insights on transparency.
Research on transparency bridges the gap between various fields of research dealing with information in different contexts. In my view, accountants can and should contribute to this process by providing fundamental insights on transparency.
Opportunities within the TRR 266
The TRR 266 offers a lot of opportunities, especially for young researchers, to share ideas, collaborate, and improve their research. I was impressed with the large number of researchers joining this common cause and particularly value the mix of young and experienced researchers. I am excited to be affiliated with projects dealing with transparency in the debt market and textual transparency. In Project B09, we currently work on gaining a better understanding of transparency in the various European debt markets. It is an exciting project, and I am fortunate to benefit from the valuable insights of my fellow team members. Project A03 is different in that we focus on uncovering new datasets and methods, and making them available to researchers interested in accounting transparency. We currently work on developing technics that allow us to investigate textual disclosure from various sources, including corporate filings. The TRR is essential for such kind of research as the continuous interaction with multiple researchers helps us to improve and refine our approach quickly.
No Relevance without Rigor
“I want to understand how things work and why events happen. While this most certainly puts the research question at the center of my work, there is no relevance without rigor.”