Department of Accounting

Assistant professor

Room: SOL/C4.09

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.

Primary research areas
  • Research on Global Bank Accounting
  • Risk Management
  • Financial Instruments
Curriculum Vitae
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  • Financial Statement Analysis
Publications sorted by:
Barbara Seitz / IBOR to RFR Transition : Effects on Financial Reporting.
Zürich : Swiss National Bank 2019, 8 p.
Barbara Seitz; Tami Dinh; Andreas Rathgeber / Understanding Loan Loss Reserves under IFRS 9 : A Simulation-based Approach.
In: Advances in Quantitative Analysis of Finance and Accounting, Vol. 16, 12.2018, p. 311-357
Journal article > peer review
Tami Dinh; Karla Kopf; Barbara Seitz / The Power of Social Media : Shareholder Activism via Twitter and a Firm’s Market Value.
In: Die Unternehmung: Swiss Journal of Business Research and Practice, Vol. 71, No. 1, 2017, p. 50-73
Journal article > peer review
Tami Dinh; Ann-Kathrin Heining; Barbara Seitz / Bilanzierung von Leasingverhältnissen : Von IAS 17 zum neuen Standard - Status Quo.
In: KoR: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, No. 6, 5.6.2015, p. 281-290
Journal article
Tami Dinh; Barbara Seitz / „Vorsicht“ in den IFRS am Beispiel von IFRS 9
In: IRZ: Zeitschrift für Internationale Rechnungslegung, Vol. 10, No. 4, 2015, p. 145-150
Journal article > peer review
Outside activities

No outside activities to report.