Why (U.S.) politicians actively intervene in accounting regulation
The research team was able to identify two main groups: one was motivated by their ideology, the other by their strong connections with industry.
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Participating Institutions
TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.