Department of Accounting
My research interest is within financial reporting and risk management by banks and reporting for financial instruments. I focus on global differences related to bank accounting (e.g., offsetting of derivatives under US GAAP and IFRS), on the interplay between bank regulation and accounting (e.g., IFRS 9 and Basel III), and on behavioral questions in bank risk management (e.g., herding behavior). I hold a PhD from the University of St.Gallen (dissertation topic: "From IAS 39 to IFRS 9: Accounting of Financial Instruments in the European Banking Industry") and visited NYU Stern School of Business from Jul 2017 to Dec 2018.
I am a committee chair member of the International Accounting Section (of the American Accounting Association) and an editor of the the European Accounting Association Accounting Research Center. Beside professional commitments in academia, I am a member of the National Working Group on Swiss Franc Reference Rates. Therein, I am responsible for hedge accounting related questions under IFRS, US GAAP, and Swiss GAP FER arising from this future benchmark transition.
- Research on Global Bank Accounting
- Risk Management
- Financial Instruments
- Financial Statement Analysis
Zürich : Swiss National Bank 2019, 8 p.
In: Advances in Quantitative Analysis of Finance and Accounting, Vol. 16, 12.2018, p. 311-357
In: Die Unternehmung: Swiss Journal of Business Research and Practice, Vol. 71, No. 1, 2017, p. 50-73
In: KoR: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, No. 6, 5.6.2015, p. 281-290
In: IRZ: Zeitschrift für Internationale Rechnungslegung, Vol. 10, No. 4, 2015, p. 145-150
No outside activities to report.