Dr. Benedikt Downar

Contact:

Address: Arcisstr. 21, 80333 München
E-Mail: benedikt.downar@tum.de
Phone:  
Fax:  
Room:  3543
Office Hours:

By Appointment

 

Vita

2007-2010 Bachelor Studies Management & Economics,
Ruhr-Universität Bochum,
Degree: Bachelor of Science in Management & Economics
2010-2011                        Master Studies Management,
Ruhr-Universität Bochum,
Degree: Master of Science in Management with honors
2011-2014  

Research Assistant Chair of Accounting and Auditing,                      
Prof. Dr. Jürgen Ernstberger,
Ruhr-Universität Bochum

2014-2015

Research Assistant Full Professorship Financial Accounting, 
Prof. Dr. Jürgen Ernstberger,
Technical University of Munich

2015

Doctorate in Mangement and Economics (Dr. rer. oec.)
Title: Essays on Disclosure Regulation and Application, Social Ties in the Auditing Profession, and Enforcement Investigations (Predicate: summa cum laude)

since 2016      

Post-Doctoral Researcher,
Prof. Dr. Jürgen Ernstberger,
Technical University of Munich

Publications

  • Downar, B.; Ernstberger, J.; Koch, C. (2020): Who makes partner in Big 4 audit firms? - Evidence from Germany, Accounting, Organizations and Society (forthcoming). 
  • Downar, B.; Ernstberger, J.; Koch, C. (2020): Determinants and consequences of auditor dyad formation  at the top level of audit teams, Accounting, Organizations and Society (forthcoming). 
  • Downar, B.; Fritz, C. (2020): Praxis der Quartalsberichterstattung in Österreich - erste empirische Evidenz zur Abschaffung der verpflichtenden Quartalsberichterstattung, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung 20 (9), S. 381-390.
  • Downar, B.; Bell, N., Ernstberger, J. (2020): Unternehmerische Berichterstattung zur Bekämpfung des Klimanadels - So kann Publizitätsregulierung klimafreundliches Handeln von Unternehmen forcieren, EXPERT FOCUS 94 (6-7), S. 410-415.
  • Downar, B.; Keiling, M. (2020): How Shareholder Rights Affect Firms’ Financing Decisions, in: Columbia Law School's Blog on Corporations and the Capital Markets. Available online: clsbluesky.law.columbia.edu/2020/02/12/how-shareholder-rights-affect-firms-financing-decisions/.
  • Downar, B.; Fischer D. (2019): Wirtschaftsprüfung im Zeitalter der Digitalisierung, in: Obermaier, R. (Hrsg.), Handbuch Industrie 4.0 und Digitale Transformation - Betriebswirtschaftliche, technische und rechtliche Herausforderungen, SpringerGabler 2019, S. 753-779.
  • Downar, B.; Keiling, M.; Schramm, F. (2019): Die Einlösung von Token im Jahresabschluss nach HGB - eine Szenario-Analyse, in: Der Betrieb 72 (35), S. 1913-1919.
  • Downar, B.; Ernstberger, J.; Koch, C. (2019): Wer ist verantwortlicher Wirtschaftsprüfer? Eine Analyse der praktischen Anwendung von IDW PS 400 n.F., Tz. 70, Die Wirtschaftsprüfung 72 (11), S. 594-601.
  • Downar, B.; Ernstberger, J.; Link, B. (2018): The monitoring effect of more frequent disclosure, Contemporary Accounting Research 35 (4), S. 2058-2081.
  • Downar, B.; Bartkowiak M. (2018): Zur Marktsituation von Prüfungsverbänden deutscher Kreditgenossenschaften, Die Wirtschaftsprüfung 71 (22), S. 1395-1402.
  • Downar, B.; Bendig, B.; Brettel, B. (2018): Inventory component volatility and its relation to returns, International Journal of Production Economics 200 (1), S. 37-49.
  • Downar, B. (2015): Essays on Disclosure Regulation and Application, Social Ties in the Auditing Profession, and Enforcement Investigations, Dissertation at Ruhr-University Bochum.
  • Downar, B., Sikora, K. (2014): Die Unternehmenseckdaten in deutschen Nachhaltigkeitsberichten. Ein Unternehmen – zwei Gesichter, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung 14 (10), S. 488-498.

Conference and Seminar Presentations

  • 10th European Auditing Research Network (EARNet) Symposium, Parma (Italy) 2019.
  • American Accounting Association Financial Accounting and Reporting Section Midyear Meeting, Seattle (USA) 2019.
  • American Accounting Association Annual Meeting, Washington (USA) 2018.
  • International Symposium on Audit Research, Sydney (Australia) 2017.
  • American Accounting Association Audit Section Midyear Meeting, Scottsdale (USA) 2016.
  • Research Seminar at University of Bayreuth, 2015.
  • 38th Annual Meeting, Glasgow (Scotland) 2015.
  • Research Seminar at Technical University of Munich, 2015.
  • 37th Annual Congress of the European Accounting Association, Tallinn (Estonia) 2014.
  • 8. Nachwuchsworkshop zur Prüfungsforschung, Potsdam 2014.
  • Research Seminar at Technical University of Dortmund, 2014.
  • Research Seminar at Ruhr-University Bochum, 2013.
  • 28th Doctoral Colloquium of the European Accounting Association, Bled (Slovenia) 2012.
  • 35th Annual Congress of the European Accounting Association, Ljubljana (Slovenia) 2012.

Presentations by Co-Authors (Selection)

  • American Accounting Association Financial Accounting Research Section Midyear Meeting, Newport Beach (USA) 2016.
  • 8th European Auditing Research Network (EARNet) Conference, Lausanne (Switzerland) 2015.
  • 1st LMU Accounting, Auditing and Analysis Workshop, Munich 2015.
  • 20th International Symposium on Audit Research, Maastricht (The Netherlands) 2014.
  • 37th Annual Congress of the European Accounting Association, Tallinn (Estonia) 2014.

Beyond that, research projects were presented at several national and international research seminars and workshops.

Ad-hoc Reviewer

  • Junior Management Science
  • The Journal of International Accounting, Auditing and Taxation
  • Managerial Auditing Journal
  • European Accounting Review
  • The International Journal of Accounting

Awards

Research Interests

  • Disclosure regulation
  • Social ties and careers in the auditing profession
  • Digital Accounting and Auditing
  • Real Effects of Accounting