Professur für Rechnungslegung und Wirtschaftsprüfung

Dr. Nico Lehmann

Nico's research program focuses on empirical financial accounting, including topics such as corporate governance, information intermediation, institutional ownership, earnings management, and IFRS/enforcement regulation. Drawing on transaction costs and agency theories, he is currently conducting a research project on the economic role of corporate governance analysts.



Research Focus


  • Corporate Governance
  • Information Intermediation
  • Institutional Ownership
  • Earnings Management
  • IFRS/Enforcement Regulation




Teaching