Data for Transparency

We are committed to transparency as both our research subject and our work philosophy. As a consequence, we will make the data we obtain available to the public and develop methods to present our research in the most transparent and reproducible way possible. The purpose of project area C is to provide support functions to all other projects and to open access to the resources of our research program to the academic and public community.

Transparency by field data,

open science, and dialogue

Jannis Bischof

Universität Mannheim

Dirk Simons

Universität Mannheim

Johannes Voget

Universität Mannheim

The German Business Panel will construct a representative panel of managers bearing responsibilities for accounting and tax matters in German firms. These representatives are surveyed on a semi-annual basis on topics in the area of financial accounting, managerial accounting and taxation. While one part of the survey remains stable over time to construct a panel dataset, C01 will regularly solicit proposals from the CRC and the academic community at large for survey components to be bundled with the main survey. In addition to online surveys, a subset of corporate experts will also be available for interviews on transparency-related matters.

Joachim Gassen

HU Berlin


Transparency is the key aspect of the TRR 266’s research program. The members of the TRR 266 therefore commit to the principles of the open science movement to make their work transparent. The role of the Open Science Data Center (OSDC, C02) is to provide the necessary infrastructure. Open science implies conducting research so that everybody is able to collaborate and contribute. C02 will facilitate reusing, redistributing, reproducing and replicating research, engage in data collection and dissemination activities and host open science related events. Thus, it will share the findings of the TRR 266 with the scientific community and promote the benefits of open science.

Deborah Schanz

LMU Munich


Sönke Sievers

Universität Paderborn


Caren Sureth-Sloane

Universität Paderborn


Schanz, Sievers, and Sureth-Sloane aim at facilitating bi-directional multichannel exchanges between the TRR 266 and its target audience groups, i.e., regulators, politicians, firms and their stakeholders, the scientific community, and the general public. C03 will incorporate feedback from these exchanges into the TRR 266’s research program and, supported by C02, evaluate the TRR 266’s dissemination based on a comprehensive quality assurance concept. To reach these objectives, C03 will use a variety of communication channels and events.

Caren Sureth-Sloane

Universität Paderborn

The Central Administrative Project Z contributes to the success of the TRR 266 in three ways. First, it will administer the TRR 266 in terms of budgeting and organization. Second, it will co-organize (with a team at a TRR 266 location) the Annual TRR 266 Conference and the Public Outreach Day jointly with C03 for the interested public (non-TRR 266 academics, practitioners, regulators, politicians, NGOs), and members of the German Business Panel (C01) to disseminate and discuss the TRR 266’s work. Third, it will monitor TRR 266 output and evaluate the efficiency of its internal structure. Z will use the insights from regularly surveying TRR 266 members to enhance the inter-location communication and workflow. This self-evaluation will focus on two aspects: i) analyzing and developing the internal collaboration including gender and early career measures, and ii) supporting C02 and C03 in measuring the scientific output. Z will use the insights to enhance the inter-location communication and workflow.

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