Topics
Basic research
The department focuses on different streams of research in the field of corporate reporting (financial, sustainability, intellectual), auditing, and forensic accounting. We primarily offer an international cooperation on the three topics below.
1. IFRS adoption and its outcomes in specific contexts
Although International Financial Reporting Standards (IFRS) have been widely adopted around the world for more than two decades, many of the economic consequences of international accounting harmonization remain insufficiently understood. This research stream examines the outcomes of IFRS adoption in specific contexts, including alternative adoption strategies by different jurisdictions, interplay with local institutions (in emerging economies), adoption by privately held firms, and the integration of IFRS principles into management accounting practices.
Although International Financial Reporting Standards (IFRS) have been widely adopted around the world for more than two decades, many of the economic consequences of international accounting harmonization remain insufficiently understood. This research stream examines the outcomes of IFRS adoption in specific contexts, including alternative adoption strategies by different jurisdictions, interplay with local institutions (in emerging economies), adoption by privately held firms, and the integration of IFRS principles into management accounting practices.
Research unit leader: David Procházka
2. Greenwashing and earnings management
This research stream investigates corporate greenwashing, its determinants, and its economic implications. Particular attention is given to both firm-level and market-level drivers that encourage organizations to exaggerate or misrepresent their environmental performance. The research also examines how greenwashing affects equity and debt markets, investor behaviour, and firms’ financing conditions. In addition, the interplay between greenwashing and earnings management practices is explored to better understand how financial and sustainability reporting strategies interact.
Research unit leader: David Procházka
3. Privacy regulation and firm value
Customer (client) data has become a critical strategic asset in the digital economy, increasing the importance of effective privacy regulation. This research stream explores how regulations governing the collection, processing, and use of customer data influence firm value, operating performance, and broader economic outcomes. The research aims to provide evidence on the benefits and costs of privacy protection frameworks and their implications for businesses, investors, and society.
Customer (client) data has become a critical strategic asset in the digital economy, increasing the importance of effective privacy regulation. This research stream explores how regulations governing the collection, processing, and use of customer data influence firm value, operating performance, and broader economic outcomes. The research aims to provide evidence on the benefits and costs of privacy protection frameworks and their implications for businesses, investors, and society.
Research unit leader: Fan Yang
Any other research topic can be discussed with the head of the department David Procházka
Applied research
- Accounting standards and best practice: participation in the process of interpretation setting by National Accounting Board; Advisory Group for the Taxes and Accounting at the Ministry of Finance
- Individual projects to business practice and public administration