Professor Dr. Sascha H. Mölls
Phone: +49 (0) 6421-28-24005
Sascha H. Mölls is professor of Financial Accounting and a member of the “Accounting and Finance”-Group. His research interests comprise a broad variety of institutional topics such as the relevance of financial accounting standards for capital market-based decision making, the regulation of auditing and assurance markets and its effect on the motivation of auditors, and many aspects of corporate governance. Concerning the last field he is particularly interested in the evolution and comparison of corporate governance-systems around the world with respect to different governance-mechanisms (e.g. board structure, management compensation, financing patterns, accounting standards and further capital market institutions). Derived from the schemes mentioned above, he works on corporate valuation topics including the valuation of tax shields, multi-period costs of capital and the value-based management of new ventures.