We empirically analyze the determinants of regulatory costs associated with accounting, audit and tax rules in the European Union. Regulatory costs include transfer payments from losers to beneficiaries of such legislation. Hence, building upon a novel dataset, we estimate regulatory costs as...

We present empirical evidence on the temporal graduation trends in managerial, financial and tax accounting as well as audit and (corporate) finance in Germany. Overall, we observe a positive trend, which reverses as of lately. Accounting and finance lag behind the positive trend of business...

We analyze the interrelation between personality traits and German business students' propensity to select financial accounting, management accounting, tax accounting, or corporate finance as their major field of study, to seek a first job in one of these areas as well as their intention to...