Consultation hours by appointment through the secretary's office.
| Since October 2021 | University Professor (W3), University of Passau Chair of Business Administration with a focus on Accounting and Auditing |
| Since 2019 | Adjunct Professor (Professor II), Department of Accounting, Auditing, Law, Norwegian School of Economics (NHH) Bergen, Norway |
| Since 2015 | Professor of Financial Accounting, Department of Accounting, Auditing and Taxation, Faculty of Business and Management, University of Innsbruck, Austria (since October 2021 part-time) |
| 2007-2015 | Research assistant and post-doctoral researcher at the Department |
2015: Habilitation (venia legendi) for business economics, Faculty of Management, Economics and Social Sciences, University of Cologne
2011: Doctorate (Dr. rer. pol.) awarded by the Faculty of Management, Economics and Social Sciences, University of Cologne, Germany
2007: Diploma in business studies (Diplom-Kaufmann), University of Cologne
Becker, K., Daske, H., Pelger, C., Zeff, S., Political Ideology Shapes Reporting Regulation: SEC Commissioners' Views on IFRS for US Issuers, Journal of International Financial Management & Accounting, 2025, in press, https://doi.org/10.1111/jifm.12230
Schäfer, Ulrich/Pelger, Christoph, Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting, Contemporary Accounting Research, Vol. 42, 2025, 70-93, https://doi.org/10.1111/1911-3846.12993
Becker, Kirstin/Daske, Holger/Pelger, Christoph/Zeff, Stephen A., IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs, Journal of Accounting and Public Policy, Vol. 42, 2023, 107016, open access: https://doi.org/10.1016/j.jaccpubpol.2022.107016
Munzer, Margit/Pelger, Christoph: Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform, Critical Perspectives on Accounting, Vol. 95, 2023, 102510. https://doi.org/10.1016/j.cpa.2022.102510.
Orthaus, Selina/Pelger, Christoph/Kuhner, Christoph: The Eternal Debate over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory, Contemporary Accounting Research, Vol. 40, 2023, 41-88, open access: https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.12812
Himick, Darlene/Johed, Gustav/Pelger, Christoph: Qualitative research on financial accounting – an emerging field, Qualitative Research in Accounting & Management, Vol. 19,2022, pp. 373-385.
Oberwallner, Kathrin/Pelger, Christoph/Sellhorn: Thorsten, Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study, European Accounting Review, Vol. 30, 2021, 855-886, open access: https://doi.org/10.1080/09638180.2021.1961596
Aust, Viktoria/Pelger, Christoph/Drefahl, Christian:Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms, Journal of International Accounting, Auditing and Taxation, Vol. 42, 2021, 100375.
Pelger, Christoph: The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework, Accounting in Europe, Vol. 17, 2020, pp. 33-51, open access: https://doi.org/10.1080/17449480.2019.1645960 (Best Paper Award Accounting in Europe 2020)
Pelger, Christoph/Grottke, Markus: Research diversity in accounting doctoral education: survey results from the German-speaking countries, Business Research, Vol. 10, 2018, pp. 307-336.
Fülbier, Rolf Uwe/Pelger, Christoph/Kuntner, Evamaria/Bravidor, Marcus: The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany, Accounting in Europe, Vol. 14, 2017, pp. 13-28.
Pelger, Christoph/Spieß, Nicole: On the IASB’s construction of legitimacy – the case of the agenda consultation project, Accounting and Business Research, Vol. 47, 2017, pp. 64-90.
Pelger, Christoph: Practices of standard-setting - An analysis of the IASB’s and FASB’s process of identifying the objective of financial reporting, Accounting, Organizations and Society, Vol. 50, 2016, pp. 51-73.
Kuhner, Christoph/Pelger, Christoph: On the relationship of stewardship and valuation – an analytical viewpoint, Abacus, Vol. 51, 2015, pp. 379-411.
Erb, Carsten/Pelger, Christoph: “Twisting words”? – A study of the construction and reconstruction of reliability in financial reporting standard-setting, Accounting, Organizations and Society, Vol. 40, 2015, pp. 13-40.
Pelger, Christoph/Grottke, Markus: What about the future of the academy? Some remarks on the looming colonization of doctoral education, Critical Perspectives on Accounting, Vol. 26, 2015, pp. 117-129.
Grottke, Markus/Pelger, Christoph/Schmiedeberg, Claudia: Firm or faculty? Evidence on the career preferences of German-speaking accounting PhD students, Accounting Education: An International Journal, Vol. 22, 2013, pp. 66-84.
Preller, Niklas/Pelger, Christoph, How well does the impairment model under IFRS 9 work? [Wie gut funktioniert das Wertminderungsmodell nach IFRS 9?], Die Wirtschaftsprüfung (WPg), Vol. 77, 2024, pp. 1240-1246.
Pelger, Christoph/Grottke, Markus: The dissertation setting and PhD students’ satisfaction in German-speaking accounting research [Kein schöner Land in dieser Zeit? - Promotionsbedingungen und Doktorandenzufriedenheit in der deutschsprachigen Rechnungswesen-Forschung], Betriebswirtschaftliche Forschung und Praxis, Vol. 68, 2016, pp. 53-85.
Engelen, Christian/Pelger, Christoph: Determinants of the integration of financial and management accounting – an empirical analysis on the basis of segment reports according to IFRS 8 [Determinanten der Integration von externer und interner Unternehmensrechnung – eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8], Zeitschrift für betriebswirtschaftliche Forschung, Vol. 66, 2014, pp. 178-211.
Drefahl, Christian/Pelger, Christoph: “Say on Pay“– Determinants of taking Say on Pay on the agenda and of voting results on German companies’ management compensation systems [Say on Pay – Einflussfaktoren auf Abstimmungsmöglichkeit und -ergebnisse über Vorstandsvergütungssysteme deutscher Unternehmen], Betriebswirtschaftliche Forschung und Praxis, Vol. 65, 2013, pp. 444-466.
Preller, Niklas/Pelger, Christoph: Risk provisioning according to IFRS 9 at Austrian banks – An analysis of financial years 2018-2022 [original title: Risikovorsorge nach IFRS 9 bei österreichischen Banken - Eine empirische Analyse der Geschäftsjahre 2018-2022]. RWZ - Zeitschrift für Recht & Rechnungswesen, S. 374 - 380. LexisNexis
Kraft, Benjamin/Pelger, Christoph: The German Financial Market Integrity Strengthening Act – Implications for the Austrian enforcement? [Das deutsche Finanzmarktintegritätsstärkungsgesetz (FISG) - Implikationen für das österreichische Enforcement?], RWZ: Zeitschrift für Recht & Rechnungswesen, Vol. 31, 2021.
Meusburger, Pia/Pelger, Christoph: How does enforcement affect financial reporting practice? [Wie wirkt Enforcement auf die Rechnungslegungspraxis?], Die Wirtschaftsprüfung (WPg), Vol. 74, pp. 568-574.
Kraft, Benjamin/Pelger, Christoph: The Wirecard case and the two-tier enforcement system – Implications for Austria? [Der Fall Wirecard und das zweistufige Enforcement-System - Implikationen für Österreich?], RWZ: Zeitschrift für Recht & Rechnungswesen, Vol. 31, 2021, pp. 75-81
Meusburger, Pia/Pelger, Christoph: Enforcement in Europe [Enforcement in Europa], Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 18, 2018, pp. 127-134.
Erb, Carsten/Pelger, Christoph: The IASB’s new conceptual framework [Das neue Rahmenkonzept des IASB], Die Wirtschaftsprüfung (WPg), Vol. 71, 2018, pp. 872-878.
Erb, Carsten/Pelger, Christoph: The new conceptual framework – potential implications for practice [Potenzielle Praxisimplikationen des neuen Rahmenkonzepts des IASB], Zeitschrift für internationale Rechnungslegung, Vol. 13, 2018, pp. 327-331.
Pelger, Christoph: Changes in the Constitution of the IFRS Foundation [Änderungen in der Satzung der IFRS-Stiftung], Zeitschrift für internationale Rechnungslegung (IRZ), Vol. 12, 2017, pp. 53-54.
Erb, Carsten/Pelger, Christoph: What are the plans of the IASB for the new conceptual framework? [Welche Vorstellungen hat der IASB vom neuen Rahmenkonzept?], Die Wirtschaftsprüfung (WPg), Vol. 68, 2015, pp. 1058-1064.
Erb, Carsten/Pelger, Christoph: The exposure draft on the future conceptual framework – potential implications for practice [Potenzielle Praxisimplikationen des Entwurfs zum künftigen IFRS-Rahmenkonzept], in: Zeitschrift für internationale Rechnungslegung (IRZ), Vol. 10, 2015, pp. 337-341.
Orthaus, Selina/Pelger, Christoph: Accounting depiction of natural disasters – The Deepwater-Horizon oil spill in the context of provision accounting according to IAS 37 [Bilanzielle Abbildung von Umweltkatastrophen - Die Deepwater-Horizon-Ölpest im Kontext der Rückstellungsbilanzierung nach IAS 37], Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 14, 2014, pp. 221-227.
Erb, Carsten/Pelger, Christoph: The discussion paper on the future conceptual framework – potential implications for practice [Potenzielle Praxisimplikationen des Diskussionspapiers zum künftigen IFRS-Rahmenkonzept], in: Zeitschrift für internationale Rechnungslegung (IRZ), Vol. 9, 2014, pp. 13-17.
Erb, Carsten/Pelger, Christoph: On the route to a new conceptual framework for IFRS – Description and analysis of discussion paper 2013/1 [Auf dem Weg zum neuen Rahmenkonzept der IFRS-Rechnungslegung – Darstellung und Würdigung des Diskussionspapiers 2013/1 des IASB], in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 13, 2013, pp. 517-524.
Weber, Laura/Pelger, Christoph: Measurement of government bonds according to IAS 39 during the EU sovereign debt crisis: An empirical analysis of European banks [Die Bilanzierung von Staatsanleihen nach IAS 39 im Zuge der Staatsschuldenkrise in der EU: Eine empirische Analyse europäischer Banken], Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 13, 2013, pp. 343-350.
Pelger, Christoph: The objective of financial reporting and qualitative characteristics in the Conceptual Framework for Financial Reporting (2010) [Rechnungslegungszweck und qualitative Anforderungen im Conceptual Framework for Financial Reporting (2010), in: Die Wirtschaftsprüfung (WPg), Vol. 64, 2011, pp. 908-916.
Matova, Maya Rumenova/Pelger, Christoph: Integration of internal and external segment reporting – an empirical study on the basis of segment reports according to IFRS [Integration von interner und externer Segmentergebnisrechnung - Eine empirische Untersuchung auf Basis der Segmentberichterstattung nach IFRS], in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 10, 2010, pp. 494-500.
Pelger, Christoph: The new guise of decision usefulness: The Exposure Draft of Phase A of the Conceptual Framework Project [Entscheidungsnützlichkeit in neuem Gewand: Der Exposure Draft zur Phase A des Conceptual Framework-Projekts], in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 9, 2009, pp. 156-163.
Pelger, Christoph: Starting points and ambiguous incentive effects – current developments in IFRS and their repercussions on management control [Ansatzpunkte und zweifelhafte Anreizwirkungen: Entwicklungen in den IFRS und der Zusammenhang zur Unternehmenssteuerung] in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 8, 2008, pp. 565-574.
Pelger, Christoph: Management approach in segment reporting [Management approach in der Segmentberichterstattung], in: Zeitschrift für internationale Rechnungslegung (IRZ), Vol. 3, 2008, pp. 423-428.
Wagner, Victor/Sellhorn, Thorsten/Weiß, Katharina/Pelger, Christoph. Global baseline: the path to IFRS Sustainability Disclosure Standards. In: Rimmel, Gunnar/Aras, Güler/Baboukardos, Diogenes/Krasodomska, Joanna/Nielsen, Christian/Schiemann, Frank (eds.): Research Handbook on Sustainability Reporting, Edward Elgar, 2024, pp. 109-126. https://doi.org/10.4337/9781035316267.00015
Pelger, Christoph. Accounting, accountability and governance: the roles of financial reporting. In: Carnegie, Garry D./Napier, Christopher J. (eds.): Handbook of Accounting, Accountability and Governance, Edward Elgar, 2023 pp. 99-118. https://doi.org/10.4337/9781800886544.00014
Kraft, Benjamin/Pelger, Christoph: Enforcement in Europe – Problem areas and potentials [Enforcement in Europa – Problemfelder und Potenziale], in: Mittelbach-Hörmanseder, Stéphanie/Schiebel, Alexander (editors): Accounting and auditing: Current questions of accounting and related topic areas [Rechnungswesen und Wirtschaftsprüfung: Aktuelle Fragestellungen der Rechnungslegung und angrenzender Themengebiete], Festschrift für Romuald Bertl, LexisNexis: Vienna, 2021, pp. 89-100.
Pelger, Christoph: Controversial issues in the current revision of the IASB’s Conceptual Framework [Kontroversen bei der aktuellen Überarbeitung des IASB-Rahmenkonzepts], in: Baldauf, Julia/Graschitz, Sabine (editors): Theory and practice of accounting and auditing – national and international developments [Theorie und Praxis aus Rechnungswesen und Wirtschaftsprüfung – Nationale und Internationale Entwicklungen], Festschrift für Rudolf Steckel, LexisNexis: Vienna, 2017, pp. 41-55.
Pelger, Christoph: Integration of financial and management accounting – an economic analysis [original German title: Integration von externer und interner Unternehmensrechnung – eine ökonomische Analyse], 2012, Frankfurt a.M. et al.: Peter Lang (Dissertation, University of Cologne).
Since January 2021: Section Editor Financial Accounting and Reporting, Qualitative Research in Accounting & Management
Since February 2020: Associate Editor, Accounting and Business Research
2019-2021: Guest Editor (with Darlene Himick and Gustav Johed), Special Issue Financial Accounting and Management Work, Qualitative Research in Accounting & Management (published in Vol. 19, Issue 4, 2022)
Since 2024: Editorial Board, Accounting, Auditing & Accountability Journal
Since 2023: Editorial Board, Journal of International Accounting, Auditing and Taxation
Since 2022: Editorial Board, Critical Perspectives on Accounting
Since 2014: Editorial Board, Accounting in Europe
Ad-hoc reviewer, Abacus
Ad-hoc reviewer, Accounting, Auditing & Accountability Journal
Ad-hoc reviewer, Accounting Education
Ad-hoc reviewer, Accounting Horizons
Ad-hoc reviewer, Accounting Perspectives
Ad-hoc reviewer, Accounting, Organizations and Society
Ad-hoc-reviewer, Business Research
Ad-hoc reviewer, Contemporary Accounting Research
Ad-hoc reviewer, Critical Perspectives on Accounting
Ad-hoc reviewer, European Accounting Review
Ad-hoc reviewer, Finance Letters
Ad-hoc reviewer, Journal of Accounting and Public Policy
Ad-hoc reviewer, Journal of International Accounting, Auditing and Taxation
Ad-hoc reviewer, Schmalenbach Business Review
Ad-hoc reviewer, The Accounting Review
Ad-hoc reviewer, Zeitschrift für betriebswirtschaftliche Forschung
Scientific Committee, Annual Congress of the European Accounting Association (2022, 2023, 2024, 2025)
Since November 2022: Research Fellow, TRR 266, Accounting for Transparency
Since May 2022: Financial Reporting Standards Committee, European Accounting Association
Since October 2018: External Relations Committee, European Accounting Association
