Students are able to follow contemporary discussions in scientific journals in the area of accounting. They understand the problems discussed, the theoretical background and methods applied. Students are able to conduct their own research work and to apply formal and empirical approaches and models to actual settings. They learn how to write a paper and to present their research work. The objective of this seminar is that students conduct own research projects and present their results. Selected problems discussed in contemporary accounting journals are given to the students. They have to understand these problems, to follow and to reflect actual discussions in scientific journals and to set up their own research approach. The research might be theoretical, or empirical in forms of (country or firm) case studies or large sample research using databases. Students write a research paper on their work and present it.