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Maximilian A. Müller

Maximilian A. Müller - Financial Accounting

Curriculum vitae

  • Since 2022 Professor of Financial Accounting, University of Cologne.  
  • 2020 - 2022 Associate Professor of Accounting, ESMT Berlin
  • 2016 - 2019 Professor of Financial Reporting, WHU – Otto Beisheim School of Management
  • 2015 - 2016 Visiting Scholar, University of Chicago Booth School of Business
  • 2012 - 2015 Assistant Professor, WHU – Otto Beisheim School of Management
  • 2011 Dr. rer. pol. (equiv. Ph.D.), WHU – Otto Beisheim School of Management
  • 2009 - 2010 Early Stage Researcher, INTACCT EC Marie Curie Research Training Network, Tilburg University
  • 2008 - 2011 Research Assistant, Chair of Financial Accounting, WHU – Otto Beisheim School of Management
  • 2008 Diploma-Degree in Business Administration (equiv. M.A.), University of Mannheim
  • 2004 - 2008 Studies of Business Administration, University of Mannheim

Selected publications

  • Recognition versus Disclosure of Fair Values, with Riedl and Sellhorn, The Accounting Review, 2015 (90): 2411–2447.
  • Tax Loss Carrybacks: Investment Stimulus versus Misallocation, with Bethmann and Jacob, The Accounting Review, 2018 (93): 101–125.
  • How Does Financial Reporting Regulation Affect Firms’ Banking?, with Breuer and Hombach, The Review of Financial Studies, 2018 (31): 1265–1297.
  • Consumption Taxes and Corporate Investment, with Jacob and Michaely, The Review of Financial Studies, 2019 (32): 3144–3182.
  • When You Talk, I Remain Silent: Spillover Effects of Peers’ Mandatory Disclosures on Firms’ Voluntary Disclosures, with Breuer and Hombach, The Accounting Review, 2022, 97(4): 155-186.
  • Tax Incidence and Tax Avoidance, with Dyreng, Jacob, and Jiang, Contemporary Accounting Research, 2022, 39(4), 2622-2656.
  • Owner Exposure Through Firm Disclosure, with Peter, Urzúa I., The Accounting Review, 2023, 98 (6), 1-25.
  • Do Consumers Pay the Corporate Tax?, with Jacob and Wulff, Contemporary Accounting Research, forthcoming.