Dr. Selina Orthaus
Room: 5.205 (Building 415 - Sibille-Hartmann-Str. 6, Floor 5)
Phone: +49 221 - 470 2727
E-mail: orthaus
wiso.uni-koeln.de
Consultation hours: By appointment
LinkedIn: Profile
Communication
Address:
Treuhandseminar - Chair of Financial Accounting
Faculty of Economics and Social Sciences
University of Cologne
Albertus-Magnus-Platz
D- 50923 Cologne
Visitor address:
Building 415 - Sibille-Hartmann-Str. 6, 50969 Cologne, Floor 5
Curriculum vitae
Since 2015 | Research assistant at the Department of Business Administration and Auditing, University of Cologne |
2013-2015 | Studies of Business Administration with Major in Accounting & Taxation and Minor in Auditing at the University of Cologne, Degree: M.Sc. |
2010-2013 | Studied Business Administration at the University of Cologne, Degree: B.Sc. |
Fields of interest
- International accounting
- Enforcement
Publications
- Orthaus, S., Pelger, C., Kuhner, C. (2023): The eternal debate over conservatism and prudence: A historical perspective on the conceptualization of asymmetry in financial accounting theory, Contemporary Accounting Research, 40(1), 41-88.
- Orthaus, S., Rugilo, D. (2023): Revisiting constituents’ reflections on the incorporation of day-one losses into IFRS 9, Accounting in Europe, 20(1), 93-119.
- Kuhner, C., Orthaus, S. (2017): 10 Jahre Enforcement-Praxis in Deutschland und Großbritannien, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 17(7/8), 317-328.
- Orthaus, S., Pelger, C. (2014): Bilanzielle Abbildung von Umweltkatastrophen: Die Deepwater-Horizon-Ölpest im Kontext der Rückstellungsbilanzierung nach IAS 37, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 14(4), 221-227.