FAQ

Final thesis: Which are the subject areas for final theses at the professorial chair of Business Administration, in particular International Accounting?
The professorial chair of Business Administration, in particular International Accounting of Prof. Dr. Sönke Sievers offers the following three subject areas for final theses:

Accounting and Auditing
Business Valuation
Subjects at the interface between Accounting and Finance as well as Accounting and Banking
The following subject areas can be examined analytically, empirically and qualitatively. After the central web-based registration procedure and the receipt of an official confirmation by the professorial chair of Business Administration, in particular International Accounting, we ask you to prioritise the above stated subject areas. However, please consider that there is no entitlement to claim for a certain subject area.
Will be the subjects for the final thesis provided by the professorial chair of Business Administration, in particular International Accounting?
The professorial chair of Business Administration, in particular International Accounting provides the subjects for the final theses. Your thesis supervisor will contact you by email which contains a subject description of your thesis and further information regarding the thesis. Suggested subjects of Bachelor students can be solely accepted in exceptional cases. Proposed subjects of Master students can be considered if the respective subject complies with the requirements of a Master thesis.
Which subjects were supervised by the professorial chair in the past years?
The following exemplary subjects were supervised by the professorial chair in the past years. Please note that these examples serve only for orientation.

Exemplary subjects concerning Accounting and Auditing:
Financial Instruments and Fair Value Valuation in accordance with IFRS
Recognition, Measurement and Disclosure of Share based Payments
The influence of External Auditor Rotation on Audit Quality

Exemplary subjects concerning Business Valuation:
Earn-outs and acquisition agreements – A theoretical analysis and summary of empirical findings
Growth rate estimation in business valuation
Real options and valuation of start-ups

Exemplary subjects concerning Accounting and Finance as well as Accounting and Banking
Stability of corporate capital structures – An empirical analysis of companies in Europe
Estimation of Bankruptcy Risk using Option Pricing Models
Illiquidity Ratios and Pricing
Bankruptcy Prediction
How can I apply for the final thesis at the professorial chair of Business Administration, in particular International Accounting?
The coordination of subjects is allocated through a central web-based registration procedure at the faculty of Business Administration, particularly at the Department of Taxation, Accounting & Finance. Relevant requirements as well as registration deadlines are provided on the following website of the faculty (here).
Does an expose need to be submitted for the application process of final theses?
A submission of an expose is not needed for the application of a final thesis at the professorial chair of Business Administration, in particular International Accounting. Master students who propose a separate and own subject area, are kindly asked to specify her/his subject in the application.
Where do I find deadlines, guidelines and further information concerning the final thesis?
Information regarding deadlines, guidelines for the final thesis as well as further materials will be provided at the beginning of the semester in which you write the final thesis on PANDA in the course “Abschlussarbeiten Prof. Sievers”.
Is the starting date of the final thesis freely selectable?
The starting dates for Bachelor students are fixed dates and therefore cannot be freely selected. However, an individual scheduling of dates for Master students is in exceptional cases possible.
Does an introductory lecture take place for the writers of final theses?
At the beginning of the semester, in which you write the final thesis, an introductory lecture will take place. The date of this lecture will be announced via email in a timely manner. Within this introductory lecture, essential information regarding your final thesis at the professorial chair will be provided and outstanding questions will be answered.
What is the scope i.e. the proper number of pages of a Bachelor or Master thesis at the professorial chair of Business Administration, in particular International Accounting?
Bachelor thesis: 28-32 pages
Master thesis: 58-62 pages

Please consider the following principle “Quality before Quantity”. However, deviations from the above stated number of pages have to be agreed in advance with the thesis supervisor.
In which language can I write my thesis?
Usually the thesis should be written in the german language. However through an agreement with your supervisor and depending on the subject-matter the thesis may also be written in the english language.
Which language can I use for the final thesis at the professorial chair of Business Administration, in particular International Accounting?
In general, the final thesis has to be written in German language by the student. However, in accordance with the thesis supervisor and depending on the underlying subject, the final thesis can be written in English.
Do I receive supervision and support for my final thesis even during the term break?
Even in the time between the semester terms, support of your respective supervisor is possible. We kindly ask you to arrange an appointment with your supervisor via email if your needs have to be discussed.
Lectures: Is it possible to write the examination of the underlying course earlier as the examination date lies within my semester abroad?
In urgent cases, it can be checked by the professorial chair of Business Administration, in particular International Accounting whether an oral examination can be held. The request for the alternative needs to be made to the respective research assistant of the chair. The reasons for absence of the examination has to be provided and disclosed.
Is it allowed to use the code of commercial law (HGB) in the examination of the course “Grundlagen des externen Rechnungswesens”?
It is allowed to use the HGB in the examination of the above stated course. Underlining, labelling, marking with Post-it® as well as references of paragraphs are permitted. Not permitted are written recurrences or everything else besides references of paragraphs.
Are the weekly lectures of the course “Grundlagen des externen Rechnungswesens” alternative lectures?
No, the lectures are not alternatives as in each week and lecture, new contents will be presented.
Are the weekly exercises and revision lectures of the course “Grundlagen des externen Rechnungswesens” alternatives?
Yes, the exercises and revision lectures are alternatives and taught twice a week, this means a weekly exercise / revision lecture date can be selected upon your timely preference. Please consider that besides the lecture, all contents of the exercises and revision lectures are relevant for the examination. Additionally, please take the room capacity into account.
In which language is the course “Business Analysis and Valuation” held and which language is used in the underlying examination?

The course “Business Analysis and Valuation” is held in English, therefore the underlying examination needs to be written in English.

Is it permitted to use a dictionary in the examination of the course “Business Analysis and Valuation”?
No, it is not permitted to use a dictionary in the course “Business Analysis and Valuation”.
Is it possible to arrange an individually selected date for the examination inspection?
Individually selected dates for the examination inspection are not offered. If hindrances occur, you shall authorise a person who inspect your written examination at the official examination inspection date. In this case, an appropriate authorisation should be presented to the respective research assistant of the professorial chair. The date and time of the examination inspection will be announced after the publication of the examination results. For this inspection, an advance notification by email is required and compelling.
Within a semester abroad taken courses and credits: Can be taken courses in a semester abroad credited by the professorial chair of Business Administration, in particular International Accounting?
Yes, courses taken in a semester abroad can be credited by the professorial chair. However, please consider that an individually detailed examination of the underlying course is carried on our part. Prior to the stay abroad, please contact the research assistant Alexander Liß and consider the following link which provides further information (here).