Prof. Dr. Urska Kosi

Betriebswirtschaftslehre, insb. Externes Rechnungswesen und Wirtschaftsprüfung
Professor
By appointment via email.
33098 Paderborn
- Activities
Positions at Paderborn University
Since 2023 Member of the University Council, Paderborn University
Since 2017 Head of Department Taxation, Accounting and Finance at the Faculty of Business Administration and Economics, Paderborn University
Positions in scientific committees or projects
Since 2019 Principal investigator in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)
Since 2019 Coordinator of the Early Career Researcher Program in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)
Since 2019 Member of the Standing Scientific Committee of the European Accounting Association
2017-2019 Member of the Scientific Committee of the 40th – 42nd Annual Congress of the European Accounting Association
2016-2019 Member of the Editorial Board of the Accounting Research Center (ARC) of the European Accounting Association
2011-2013 Member of the Scientific Committee of the 34th – 36th Annual Congress of the European Accounting Association
Member of the editorial board
Since 2018 Member of the Editorial board: Accounting in Europe
2018-2021 Associate Editor of Accounting in Europe
Since 2014 Member of the Editorial board:Our Economy
Reviewer for a scientific journal
Since 2018 Management Science
Since 2017 Schmalenbach Business Review
Since 2015 Accounting Horizons
Since 2015 Accounting and Business Research
Since 2013 Accounting in Europe
Since 2010 European Accounting Review
Since 2010 Bur - Business Research
Since 2008 Journal of Business Finance and Accounting
Membership in scientific association
Since 2014 Member of the Center for Tax and Accounting Research (CETAR)
Since 2011 German Academic Association for Business Research (VHB)
Since 2006 American Accounting Association (AAA)
Since 2005 European Accounting Association (EAA)
Reviewer for scientific organizations
2022 Midyear Meeting of the Financial Accounting and Reporting Section (American Accounting Association)
2017 41st Annual Congress of the EAA
2016 40th Annual Congress of the EAA
2015 Annual Meeting of the German Academic Association for Business Research (VHB)
2014 37th Annual Congress of the EAA
2013 36th Annual Congress of the EAA
2012 35th Annual Congress of the EAA
2011 Annual Meeting of the German Academic Association for Business Research (VHB)
Organization scientific meeting (Conference etc.)
2021 TRR 266 Mini Conference
2016 Empirical Accounting Seminar
2014 WU-HU Workshop
Positions at Paderborn University
Since 2023 Member of the University Council, Paderborn University
Since 2017 Head of Department Taxation, Accounting and Finance at the Faculty of Business Administration and Economics, Paderborn University
Positions in scientific committees or projects
Since 2019 Principal investigator in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)
Since 2019 Coordinator of the Early Career Researcher Program in the TRR 266 Accounting for Transparency (DFG Collaborative Research Center, Project-ID 403041268)
Since 2019 Member of the Standing Scientific Committee of the European Accounting Association
2017-2019 Member of the Scientific Committee of the 40th – 42nd Annual Congress of the European Accounting Association
2016-2019 Member of the Editorial Board of the Accounting Research Center (ARC) of the European Accounting Association
2011-2013 Member of the Scientific Committee of the 34th – 36th Annual Congress of the European Accounting Association
Member of the editorial board
Since 2018 Member of the Editorial board: Accounting in Europe
2018-2021 Associate Editor of Accounting in Europe
Since 2014 Member of the Editorial board:Our Economy
Reviewer for a scientific journal
Since 2018 Management Science
Since 2017 Schmalenbach Business Review
Since 2015 Accounting Horizons
Since 2015 Accounting and Business Research
Since 2013 Accounting in Europe
Since 2010 European Accounting Review
Since 2010 Bur - Business Research
Since 2008 Journal of Business Finance and Accounting
Membership in scientific association
Since 2014 Member of the Center for Tax and Accounting Research (CETAR)
Since 2011 German Academic Association for Business Research (VHB)
Since 2006 American Accounting Association (AAA)
Since 2005 European Accounting Association (EAA)
Reviewer for scientific organizations
2022 Midyear Meeting of the Financial Accounting and Reporting Section (American Accounting Association)
2017 41st Annual Congress of the EAA
2016 40th Annual Congress of the EAA
2015 Annual Meeting of the German Academic Association for Business Research (VHB)
2014 37th Annual Congress of the EAA
2013 36th Annual Congress of the EAA
2012 35th Annual Congress of the EAA
2011 Annual Meeting of the German Academic Association for Business Research (VHB)
Organization scientific meeting (Conference etc.)
2021 TRR 266 Mini Conference
2016 Empirical Accounting Seminar
2014 WU-HU Workshop
- Research interests
Research focus
- Economic consequences of (accounting) regulation
- Corporate debt markets
- Financial reporting in private firms
- Process of standard setting
- Sustainability and corporate social responsibility (CSR) disclosure and its regulation
TRR 266 Accounting for Transparency
The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 80 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society.
Sustainability and CSR disclosure
In the last decade sustainability and corporate social responsibility (CSR) disclosure became increasingly important for firms as well as society at large. Our research projects investigate how sustainability issues affect firms’ decisions as well as their reporting practices. We are also interested in sustainability and CSR regulatory requirements. To learn more about our research projects, you are welcome to look at Center for Sustainable Economy.
If you are interested in sustainability and CSR, you can write a bachelor or master theses with us. Further information can be found here.

Miscellaneous |
|
Since 10/2016 |
Professor for Financial Accounting and Auditing, Faculty of Business Administration and Economics, University of Paderborn (Germany) |
2019 - 2022 |
Visiting Professor, School of Economics and Business, University of Ljubljana, Slovenia |
2016 - 2017 |
Visiting Professor, Vienna University of Economics and Business, Austria |
2013 - 2016 |
Professor for International Accounting, Vienna University of Economics and Business (Austria) |
2010 - 2013 |
Assistant Professor for Accounting, Faculty of Business Administration and Economics, Humboldt University Berlin (Germany) |
2007 - 2010 |
PhD student in Accounting and Finance at the Management School, Lancaster University |
2007 - 2010 |
Early Stage Researcher at the INTACC Research and Training Network, University of Macedonia, Thessaloniki |
2009 |
Visiting Researcher at HEC Paris, France |
2001 - 2007 |
Visiting Professor at the Department of Management and Organisation, University of Ljubljana |
2001 - 2004 |
MSc Study at School of Economics and Business, University of Ljubljana |
1996 - 2001 |
BSc Study at School of Economics and Business, University of Ljubljana |
2000 |
Semester abroad at the University of Glasgow |
Since 10/2016 |
Professor for Financial Accounting and Auditing, Faculty of Business Administration and Economics, University of Paderborn (Germany) |
2019 - 2022 |
Visiting Professor, School of Economics and Business, University of Ljubljana, Slovenia |
2016 - 2017 |
Visiting Professor, Vienna University of Economics and Business, Austria |
2013 - 2016 |
Professor for International Accounting, Vienna University of Economics and Business (Austria) |
2010 - 2013 |
Assistant Professor for Accounting, Faculty of Business Administration and Economics, Humboldt University Berlin (Germany) |
2007 - 2010 |
PhD student in Accounting and Finance at the Management School, Lancaster University |
2007 - 2010 |
Early Stage Researcher at the INTACC Research and Training Network, University of Macedonia, Thessaloniki |
2009 |
Visiting Researcher at HEC Paris, France |
2001 - 2007 |
Visiting Professor at the Department of Management and Organisation, University of Ljubljana |
2001 - 2004 |
MSc Study at School of Economics and Business, University of Ljubljana |
1996 - 2001 |
BSc Study at School of Economics and Business, University of Ljubljana |
2000 |
Semester abroad at the University of Glasgow |
- Chapter in edited volume
Kosi, Urska. 2009. Book review. International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). The International Journal of Accounting, 44(4): 415-418.
Tekavcic, Metka, Peljhan, Darja, and Kosi, Urska. 2006. Advances in performance measurement: evidence from Slovenian companies. In: Accounting and Finance in Transition, Hrsg. Zeljko Sevic, 139-162. London: Greenwich University Press.
- Journal article
Valentincic, Aljosa, Novak, Ales and Kosi, Urska. 2017. Accounting Quality in Private Firms during the Transition towards International Standards, Accounting in Europe, 14 (3): 358-387. Paper.
Florou, Annita, Kosi, Urska and Pope, Peter F. 2016. Are international accounting standards more credit relevant than domestic standards? Accounting and Business Review, 47 (1): 1-29. Paper.
Florou, Annita, and Kosi, Urska. 2015. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20 (4): 1407-1456. Paper.
Kosi, Urska and Reither, Antonia. 2014. Determinants of corporate participation in the IFRS 4 replacement process. Accounting in Europe, 11 (1): 89-112. Paper.
Kosi, Urska and Valentincic, Aljosa. 2013. Write-offs and probability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22 (1): 117-150. Paper.
Garrod, Neil, Kosi, Urska and Valentincic, Aljosa. 2008. Asset write-offs in the absence of agency problems. Journal of Business Finance and Accounting, 35 (3-4): 307-330. Paper.
Peljhan, Darja, Tekavcic, Metka and Kosi, Urska. 2006. Advances in performance measurement: Evidence from Slovenian companies. In: Zeljko Sevic (ed.) Accounting and Finance in Transition, London: Greenwich University Press, 3: 139-162. Paper.
- Paper presented at an academic conference or symposium
Gulenko, Maryna, Kohlhase, Saskia and Kosi, Urska. 2022. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. 44th Annual Congress of European Accounting Association, Bergen, Norway, 11.05.-13.05.
Beyer, Bianca, Flagmeier, Vanessa and Kosi, Urska. 2021. Does private firms’ disclosure affect public peers’ information environment? TRR 2266 Mini Conference: Accounting for Transparency and Capital Markets, Paderborn, Germany, 30.09.-01.10.
Valentincic, Aljosa, Novak, Ales, and Kosi, Urska. 2016. Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy, 07.07-09.07.
Koren, Jernej, Kosi, Urska, and Valentincic, Aljosa. 2015. Does financial statement audit reduce the cost of debt of private firms? XI Workshop on Empirical Research in Financial Accounting, Córdoba, Spain, 04.11.-06.11.
Florou, Annita, and Kosi, Urska. 2014. Does mandatory IFRS adoption facilitate debt financing? DART Research Seminar, Graz, Austria, 03.03.
Kosi, Urska, Koren, Jernej, and Valentincic, Aljosa. 2013. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France, 02.05.-05.05.
Florou, Annita, and Kosi, Urska. 2013. Does mandatory IFRS adoption facilitate debt financing? FACTS-Forschungswerkstatt, Berlin, Germany, 17.01.
- Working/Discussion Paper, Preprint
Franke, Benedikt, Kosi, Urska and Stoczek, Pia. 2022. Current developments in the European corporate bond market. Working Paper.
Beyer, Bianca, Flagmeier, Vanessa and Kosi, Urska. 2022. Does private firm disclosure affect public peers’ information environment? Working Paper.
Gulenko, Maryna, Kohlhase, Saskia and Kosi, Urska. 2022. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. Working Paper.
Ahlers, Theresa, Edossa, Fikir W., Uckert, Matthias and Kosi, Urska. 2022. Insolvcency Process in Germany and the insol database: A research Note. Working Paper.
Ichev, Riste, Koren, Jernej, Kosi, Urska, Sitar Sustar, Katarina and Valentincic, Aljosa. 2021. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, TRR 266 Accounting for Transparency. Working Paper Series No. 26.
Gassen, Joachim and Kosi, Urska. 2021. Bankruptcies: a victim of the corona crisis?, TRR 266 Accounting for Transparency. Report.
Koren, Jernej, Kosi, Urska, and Valentincic, Aljosa. 2014. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. Working Paper.