Master Theses

The number of supervised theses is based on the capacity of the Full Professorship of Financial Accounting. We strongly recommend that you only apply for a master thesis if you conducted your project study or an elective course at our chair. Students from other disciplines must have attended at least one of our seminars before they can apply for a thesis.

Application process:

  1. Select a topic from the list of open topics below. If no topics are listed, we are currently not offering any new topics. In this case you can either wait until new topics are announced or apply with your own topic proposal (see details below). The listed topics can be written in either English or German unless otherwise stated.
  2. If you have chosen to pursue your master thesis on one of the provided topics, kindly send your CV and your transcript of records as separate files to your assigned thesis supervisor. Additionally, please develop 2-3 research questions. Each research question should include the question itself, along with a brief description of the motivation, the data to be used, and/or the methodology to be applied. Please ensure that the description and the research question collectively do not exceed half a page (see details below).
  3. The registration date, i.e., the starting date for your thesis must be within the next 7 days. This means that you must start working on your thesis immediately and cannot "reserve" a topic. We do not provide any more information on the topic before the registration is completed than the information given in the table.
  4. We evaluate your application and check whether you fit our qualification profile. Please wait until your potential supervisor confirms your registration. If we receive more than one suitable application on the same topic at the same time, we will assign the thesis according to the first-come-first-serve principle.
  5. After receiving an acceptance email from your supervisor, both of you will discuss all further details regarding content, methodology and timeline.

 

List of open topics:

Topic Summary Approach Supervisor
Sustainability Reporting Corporate Biodiversity Measurement Normative/Empirical Dr. Mario Keiling
Sustainability Reporting The Current State of Carbon Accounting Normative Dr. Mario Keiling
Regulatory Environment The impact of the Act to Strengthen Financial Market Integrity (Finanzmarktintegritätsstärkungsgesetz - FISG) on the integrity and stability of the German capital market - an empirical study from the perspective of companies Empirisch / Deskriptiv Mihovil Cuzic
Regulatory Environment The impact of the Act to Strengthen Financial Market Integrity (Finanzmarktintegritätsstärkungsgesetz - FISG) on the integrity and stability of the German capital market - an empirical study from the perspective of audit companies Empirisch / Deskriptiv Mihovil Cuzic
Sustainability Reporting Carbon Tax and Emissions Trading Systems - Policy Mechanisms to Combat Climate Change - a comparative study Deskriptiv Mihovil Cuzic
Sustainability Reporting

Exposure Draft of the ESRS for listed Small and medium-sized enterprises (ESRS LSME)

Normative Felix Müller
Disclosure Regulation

Management Commentary - Content and Current Status of the Exposure Draft IFRS Practice Statement

Normative Felix Müller
       

 

 

* German language only

** English language only

 

How to develop a research question?

Please watch the following video to get a basic understanding on how to develop a research question:

https://www.youtube.com/watch?v=71-GucBaM8U

 

To get further instructions on how to develop a research question please check the following link: https://www.scribbr.com/research-process/research-questions/

 

Proposing your own topic:

It is also possible to approach us with your own topic suggestion. In this case, please provide an exposé of 1-2 pages, answering the following questions:

- Why is your topic relevant?

- What is your research question?

- What literature on the topic is already existent?

- What methodology would you like to use?

- How would you expect the results to look like?

Please send the exposé together with your CV and transcript of records directly to your preferred supervisor or, if you are not sure which supervisor is best suited for your topic, send the application to mario.keiling@tum.de.