Barbara Seitz

Copenhagen Business School

My research interest is within financial reporting and risk management by banks and reporting for financial instruments. I focus on global differences related to bank accounting (e.g., offsetting of derivatives under US GAAP and IFRS), on the interplay between bank regulation and accounting (e.g., IFRS 9 and Basel III), and on behavioral questions in bank risk management (e.g., herding behavior). I hold a PhD from the University of St.Gallen (dissertation topic: "From IAS 39 to IFRS 9: Accounting of Financial Instruments in the European Banking Industry") and visited NYU Stern School of Business from Jul 2017 to Dec 2018.

I am a committee chair member of the International Accounting Section (of the American Accounting Association) and an editor of the the European Accounting Association Accounting Research Center. Beside professional commitments in academia, I am a member of the National Working Group on Swiss Franc Reference Rates. Therein, I am responsible for hedge accounting related questions under IFRS, US GAAP, and Swiss GAP FER arising from this future benchmark transition.

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