tkuacc
Institut for Regnskab
Tessa
Kunkel
Adjunkt
Kontor:
SOL/C4.12
Tel:
+4538152372
E-mail:
tku.acc@cbs.dk
541750
Præsentation
Tessa holds a PhD in accounting from the Goethe University Frankfurt. Her research contributes to the political economy of accounting and accounting standard setting by focusing on the role of agents in bringing about accounting change. She is particularly interested in the development of conceptual thinking in accounting and analyzes the translation of economic ideas into accounting standards. Recent research projects also investigate the financial accounting for the green transition.
Primære forskningsområder
- Political economy of accounting and accounting standard setting
- Conceptual thinking in accounting
- Financial accounting for the green transition
- Qualitative accounting research
Link til denne hjemmeside
www.cbs.dk/staff/tkuacc
Kurser
- Financial Reporting - Intermediate - IFRS/undergraduate
- Financial Accounting and Reporting and its Digital Context/Exercise/undergraduate
- Supervision of Master theses/graduate; supervision of Bachelor theses/undergraduate
- Supervision ASC Business projects/undergraduate
- Financial Statement and Financial Statement Analysis (German GAAP)
- German Accounting Case Law
Udvalgte publikationer
- Kunkel, T. (2021). Ambiguities in Accounting and their Impact on Regulatory Arbitrage : A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework. In: Accounting, Economics, and Law, Vol. 11, No. 2, 7.2021, p. 161-199
- Hommel, M., Pauly-Grundmann, D. and Kunkel, T. (2020). Kommentierung des § 341 HGB – Ergaenzende Vorschriften fuer Versicherungsunternehmen und Pensionsfonds, Erster Titel Anwendungsbereich (Commentary on national GAAP § 341 HGB – Supplementary Regulations for Insurance Companies and Pension Funds, 1st Title Scope of Application), Muenchner Kommentar zum Handelsgesetzbuch.
- Hommel, M. and Kunkel, T. (2020). Kommentierung des § 341i HGB – Ergaenzende Vorschriften fuer Versicherungsunternehmen und Pensionsfonds, Fuenfter Titel Konzernabschluß, Konzernlagebericht (Commentary on national GAAP § 341i HGB – Supplementary Regulations for Insurance Companies and Pension Funds, 5th Title Group Financial Statement and Group Management Report), Muenchner Kommentar zum Handelsgesetzbuch.
- Hommel, M., Kunkel, T. and Zick, T. (2019). Passive Rechnungsabgrenzungsposten – Statische Interpretation durch die neuere Rechtsprechung? (Deferred Income – A Static Interpretation in Recent Jurisprudence?), Betriebs-Berater, Vol. 74, pp. 1259–1263.
- Dehmel, I., Hommel, M. and Kunkel, T. (2018). Conceptual Framework for Financial Reporting 2018 auf dem Pruefstand (Conceptual Framework for Financial Reporting 2018 – A Critical Analysis), Betriebs-Berater, Vol. 73, pp. 1706–1710.
Publikationer sorteret efter:
2023
Michael Hommel; Tessa Kunkel; Noellè-Alicia Stein / Kommentierung des § 341i HGB (Commentary on national GAAP § 341i HGB) : Supplementary Regulations for Insurance Companies and Pension Funds.
I: Münchener Kommentar zum Handelsgesetzbuch: Bilanzrecht §§ 238-342r. . red. /Karsten Schmidt; Werner F. Ebke. München : Verlag C.H. Beck 2023, s. 2734-2742
I: Münchener Kommentar zum Handelsgesetzbuch: Bilanzrecht §§ 238-342r. . red. /Karsten Schmidt; Werner F. Ebke. München : Verlag C.H. Beck 2023, s. 2734-2742
Bidrag til bog/antologi
2021
Tessa Kunkel / Ambiguities in Accounting and their Impact on Regulatory Arbitrage : A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework.
I: Accounting, Economics, and Law, Vol. 11, Nr. 2, 7.2021, s. 161-199
I: Accounting, Economics, and Law, Vol. 11, Nr. 2, 7.2021, s. 161-199
Tidsskriftartikel > peer review
Forskningsprojekter
Bibeskæftigelse
Innsbruck University; Teaching; 2023 - ongoing