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Supervision of Theses

If you are interested in writing your thesis (in English or German) with us, please send the following documents to accounting@uni-siegen.de:

The proposal should be approximately two pages long and address a specific subject selected from the list published on our website. It must clearly reflect the relevance of the research subject, as well as the research question and the respective methodological approach. Individual subject proposals with corresponding proposals are welcome. Please be advised that the subjects offered in accounting, auditing, and corporate governance are updated at the beginning of each summer and winter semester.

If you are interested in writing your thesis in collaboration with a company, please contact Prof. Andreas Dutzi first.

Please note that there are no application deadlines . Confirmations of supervision are issued on an ongoing basis. However, we ask that you submit your application at least two weeks before your planned start date. 

We are happy to advise you as part of our supervision services. Please feel free to contact us.

Important Documents

Financial Reporting
  • Greenwashing in Non-Financial Reports
  • Reporting in accordance with the EU Taxonomy
  • Critical Assessment of the CSRD Implementation Act
  • Consolidation of Multi-Tiered Groups—An Empirical Analysis
  • A Critical Comparison of Different Concepts of the Purpose of Financial Reporting
  • Materiality and Prioritization in Supply Chain Disclosure
  • The Informative Value of EU Taxonomy Key Performance Indicators—A Critical Assessment
  • The EU Taxonomy as a Sustainability Signal in Financial Reporting
  • Analysis of European Companies’ Measures for Climate Protection and Adaptation to Climate Change
  • Comparison of the Approach to Materiality Analyses in the DAX40
  • Analysis and Categorization of Reported Climate Risks in the DAX40

  • Evaluation of Climate Transition Plans in the DAX40, Taking into Account Time Frames and Expected Investments

     

Corporate Governance
  • Use of AI Tools for Corporate Management
  • Structure of corporate governance in foundations
  • Challenges Posed by Decarbonization to the Business Model

  • Business Ethics and the Control Environment in Manufacturing SMEs

     

Auditing
  • Market for Special Audits 
  • Audit of the Dependency Report
  • Audit of Risk and Compliance Management Systems in the Context of CSDDD and LkSG
  • Expectation Gap in Auditing—A Media Analysis
  • Demographics and the Profession: The Role of Modularization and Credit Options in Ensuring the Availability of Auditors

Accounting & Reporting
  • Relationship Between Corporate Governance and Science-Based Target Commitment
  • Accounting for Heritage Assets
  • Human Rights-Related Disclosure in DAX Non-Financial Institutions
  • Quality of Social Disclosures 
  • The Impact of Accounting on Major Environmental Challenges
  • EU Taxonomy KPIs vs. Traditional Financial KPIs – How Do They Affect Corporate Performance Assessment?
  • Consistency or Selectivity? The Alignment Between Financial Sustainability Metrics and Climate Target Communication
  • Recognition of Investment Income—An Empirical Study of Mid-Sized Groups in Light of the ECJ’s Tomberger Ruling

  • The Impact of AI on Audit Quality

     

Corporate Governance
  • Stakeholder Engagement in Materiality Assessments of German Firms
  • Pyramidal Structures of German Listed Companies 
  • Liquidity Management and Management Control
  • Predictive Analytics and Corporate Governance
  • Quality of ESG Metrics
  • Decarbonization Strategy and Firm Performance
  • Decarbonization Commitments: Credible Signals or Storytelling?
  • BoD Responsibilities and Liability under Duty of Care Regulations: A Comparative Analysis of the LkSG, CS3D, and Loi de Vigilance
  • Enhancing Budgeting and Forecasting Accuracy in Accounting through Data Analytics
  • The Impact of Corporate Governance on Human Rights Due Diligence
  • Political CSR: A Critical Assessment of Corporate Impact on the Corporate Sustainability Due Diligence Directive (CS3D)
  • Transparency or Duty of Care? Comparing the UK and German Approaches to Sustainability Due Diligence Regulation