More information

Profile

I conduct research on economic and societal consequences of taxation and environmental, social, and governance (ESG) regulation. In particular, I investigate consequences of taxing cross-border economic activities, tax incentives of loss-making firms, and how taxes and tariffs affect transfer prices within firms. Moreover, I conduct research on corporate social responsibility reporting of public and private companies. My research has been published in internationally peer reviewed journals such the Journal of Accounting and Economics, Journal of international Business Studies, and the Journal of Business, Finance and Accounting.

 

I have teaching experience at the undergraduate and master level in integrated measurement and reporting, financial accounting, and taxation. Currently, I teach and coordinate the master elective 'Taxation' and the bachelor course ‘Financial and Tax Consulting’ at RSM.

 

Next to my research and teaching activities, I serve as a reviewer for many internationally peer reviewed journals, an editorial board member of Accounting and Business Research and a guest editor for Accounting in Europe. I obtained my PhD from Vienna University of Economics and Business. For my PhD thesis on Financial Reporting and Taxation, I received the Award “Nürnberger Steuergespräche” (awarded by the tax advisors association in Nuremberg).

Publications

Academic (4)
  • Amberger, H. J., & Kohlhase, S. (2023). International taxation and the organizational form of foreign direct investment. Journal of International Business Studies, 54(8), 1529-1561. https://doi.org/10.1057/s41267-023-00614-1

  • Kohlhase, S., & Wielhouwer, J. L. (2023). Tax and tariff planning through transfer prices: The role of the head-office and business unit. Journal of Accounting and Economics, 75(2-3), Article 101568. https://doi.org/10.1016/j.jacceco.2022.101568

  • Kohlhase, S., & Pierk, J. (2021). Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms. Journal of Business Finance and Accounting, 48(5-6), 815-840. https://doi.org/10.1111/jbfa.12502

  • Kohlhase, S., & Pierk, J. (2020). The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries. Journal of International Business Studies, 51(8), 1312-1330. https://doi.org/10.1057/s41267-019-00287-9

Professional (3)

Internal (1)
  • Kohlhase, S. (2016). Studies on Financial Reporting and Taxation. [Doctoral Thesis, Vienna University of Economics and Business]. Vienna University of Economics and Business.

Academic (1)
  • Kohlhase, S., & Wielhouwer, J. (2021). The relation between tax rates, tariffs, and transfer prices: The role of the head office and business unit. Paper presented at The EAA 2021 Virtual Annual Congress.

Academic (1)
  • Kohlhase, S. (2017). Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity. WU International Taxation Research Paper Series.

  • Accounting and Business Research (Journal)

    Editorial work (Academic)

  • Accounting in Europe (Journal)

    Editorial work (Academic)

  • German Academic Association of Business Research (VHB) (External organisation)

    Membership of network (Academic)

  • Journal of Accounting and Public Policy (Journal)

    Publication Peer-review (Academic)

  • The Accounting Review (Journal)

    Publication Peer-review (Academic)

  • Accounting and Business Research (Journal)

    Publication Peer-review (Academic)

  • The European Accounting Review (Journal)

    Publication Peer-review (Academic)

  • European Accounting Association (External organisation)

    Membership of network (Academic)

Courses

Financial and Tax Consulting

  • Study year: 2023/2024
  • Code: B3T6101
  • Level: Bachelor 3, Bachelor 3, Bachelor 3

Taxation

  • Study year: 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018, 2016/2017
  • Code: BMME004
  • Level: Master, Master, Master, Master

Past courses

Algorithms in Accounting and Control

  • Study year: 2022/2023
  • Code: BMME001
  • Level: Master, Master, Master, Master

Integrated Measurement and Reporting

  • Study year: 2022/2023
  • Code: BMME130
  • Level: Master, Master, Master, Master

AFM Honours Class

  • Study year: 2021/2022, 2020/2021, 2019/2020, 2018/2019
  • Code: BMHONAFM
  • Level: Master

Introduction to data visualization, web scraping, and text analysis in R

  • Study year: 2018/2019
  • Code: BERMSS018
  • ECTS: 2 Level: Master

Featured in the media