Annette G. Koehler

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Annette G. Köhler (* 1967 ) is a German economist and professor of business administration. She holds the chair for accounting , auditing and controlling at the University of Duisburg-Essen (Duisburg campus).

Life

Annette G. Köhler completed her studies in economics and social sciences at the University of Augsburg from 1987 to 1993 , where she obtained the academic degree of economist in 1993. In the meantime, she studied economics for a year from 1990 to 1991 at Wayne State University in Detroit in the United States , where she received the title Master of Arts (MA) in 1991 .

From 1993 to 1996 Annette G. Köhler did her doctorate at the University of Cologne . The title of her dissertation was Nominal Price Rigidities in Goods Markets. An empirical review of New Keynesian explanations .

In 2003, Annette G. Köhler's habilitation followed at the Faculty of Mathematics and Economics at the University of Ulm with the habilitation thesis Assurance services. Demand models for voluntary auditing services and their empirical verification .

From 2004 to 2005 she worked for one year as a professor for accounting, auditing and controlling at the Leipzig Graduate School of Management .

Annette G. Köhler has held the chair for accounting, auditing and controlling at the University of Duisburg-Essen (Duisburg campus) since 2005.

Research priorities

Annette G. Köhler has two main research areas in particular.

The first research focus on auditing and corporate governance includes audit fees, the German market for assurance services, structure of the German audit market, internal auditing , international standards on auditing (ISA), corporate compliance, auditor liability and effectiveness of corporate governance measures.

The second research focus on accounting and corporate disclosure includes International Financial Reporting Standards (IFRS) for small and medium-sized companies , IFRS Standard Setting Process, enforcement of accounting and quality of accounting.

Fonts (selection)

  • Nominal price rigidities in goods markets. An empirical review of New Keynesian explanations . Ifo Institute for Economic Research, Munich 1996, ISBN 3-88512-297-9 (also: University of Cologne, dissertation, 1996).
  • Assurance services. Demand models for voluntary auditing services and their empirical verification . 2003, DNB  970092199 (Ulm University, habilitation thesis, 2003).

See also

Web links

Individual evidence

  1. ↑ a b CV of Annette G. Köhler. University of Duisburg-Essen, accessed on October 21, 2014 .
  2. ^ Main research areas of Annette G. Köhler. University of Duisburg-Essen, accessed on October 21, 2014 .
personal data
SURNAME Koehler, Annette G.
ALTERNATIVE NAMES Koehler, Annette
BRIEF DESCRIPTION German economist and university professor (University of Duisburg-Essen)
DATE OF BIRTH 1967