Matthias Petutschnig

Matthias Petutschnig serves as Associate Professor for Business Taxation at the Institute for Accounting and Auditing at Vienna University of Economics and Business (WU). He joined WU as a post-doctoral researcher from 2013-2018 before being awarded the venia docendi for Business Administration by WU in 2018. In addition to his primary academic appointment, he holds a research fellowship at WU's institute for Crypto Economics, where he examines economic, socio-economic and legal aspects of blockchain technology. His international academic experience includes visiting positions at North Carolina State University (USA), Singapore Management University, and the University of Leipzig.

Professor Petutschnig's scholarly work focuses at the intersection of Accounting, Auditing and Taxation, with particular emphasis on business decision making regarding location, financing and legal form. His methodological approach combines archival empirical research with analytical frameworks including Principal-Agent Theory and Game Theory, as well as experimental methods. He regularly contributes to scholarly discourse as co-editor of the Journal of International Accounting, Auditing and Taxation (responsible for Taxation section) and through numerous publications in refereed journals, academic books, and practitioners' journals.

His recent publications (2023-2025) reveal sustained engagement with contemporary tax policy challenges, particularly regarding the Minimum Taxation Act implementation, corporate group structures, and international tax harmonization efforts. His research demonstrates both theoretical rigor and practical relevance to corporate tax planning and policy development.

As an active academic contributor, Professor Petutschnig regularly presents at international conferences and collaborates on edited volumes including the Vienna Accounting Law Days series, which addresses timely topics in accounting and taxation practice. His dual affiliation with both the Institute for Accounting and Auditing and the Crypto Economics research institute positions him at the intersection of traditional accounting practices and emerging digital economy challenges.