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Christian Sofilkanitsch

PhD

 https://orcid.org/0000-0001-9110-411X

Personal profile

Research interests

  • Financial restatements
  • Non-GAAP reporting
  • Equity valuation

Teaching

Paderborn University, Germany

  • Accounting and Auditing (2014-2016)
  • Accounting theory and auditing (2012-2014)
  • Auditing (2013)
  • Balance Sheet Analysis (2013-2014)
  • Cost Accounting (2012-2013)
  • Current topics of Firm Valuation (2014, 2016, 2020)
  • Fundamentals of Controlling (2017)
  • Fundamentals of Financial Accounting (2012-2016, 2021-present)
  • Group Accounting (2014-2016)
  • Methods in Controlling (2017)
  • Seminar in Accounting (2017)
  • Seminar: Accounting Theory and Auditing (2012-2014)
  • Topics in US-GAAP I (2013)
  • Topics in US-GAAP II (2014)

 

Nazarbayev University Graduate School of Business, Kazakhstan

  • Accounting, Master of Engineering Management (2024)
  • Managerial Accounting, FTMBA (2024)
  • Introduction to Accounting, Undergrade (2024)

Publications

Working papers

 

  • “Does learning about low GAAP reporting quality change investors’ perceptions of aggressive non-GAAP reporting choices?”, 2021 (with Oliver Mehring, Jens Müller and Soenke Sievers)

Available on SSRN: https://ssrn.com/abstract=3415109

Status: R&R at Journal of Accounting and Economics

 

Presented by Christian Sofilkanitsch:

  • EAA Annual Meeting (2019) in Paphos (Cyprus),
  • 8th EIASM International Workshop on Accounting and Regulation (2019) in Siena (Italy)
  • TRR 266 Mini Conference: Accounting for Transparency and Capital Markets (2021) in Paderborn (Germany)
  • TRR 266 Annual Conference (2020) virtual format.
  • Brown Bag in Paderborn (2023)

Presented by Jens Müller:

  • XIII Workshop on Empirical Research in Financial Accounting (2019) in Castellón (Spain)
  • German Academic Association for Business Research Meeting (2019) in Rostock (Germany)

 

  • “Co-movement of price and intrinsic value - Does accounting information matter?”, 2021 (with Oliver Mehring, Per Olsson and Soenke Sievers)

Available on SSRN: https://ssrn.com/abstract=3748644

 

Presented by Christian Sofilkanitsch:

  • TRR 266 Annual Meeting (2020)
  • EAA Annual Meeting (2021), virtual format.

 

  • “Does non-GAAP reporting change after financial restatements?”, 2022 (single authored)

Available on SSRN:  https://ssrn.com/abstract=3987173

 

Presented by Christian Sofilkanitsch:

  • EAA Annual Meeting (2022) in Bergen (Norway)
  • Brown Bag in Paderborn (2023)

 

  • “Determinants of financial misreporting: A survey of the financial restatement literature”, 2019 (with Soenke Sievers)

Available on SSRN: https://ssrn.com/abstract=3231740