Maximilian A. Müller

Maximilian A. Müller is a Professor of Financial Accounting at the University of Cologne since 2022. He previously held academic roles as an Associate Professor of Accounting at ESMT Berlin (2020-2022), Professor of Financial Reporting at WHU – Otto Beisheim School of Management (2016-2019), and Assistant Professor at WHU (2012-2015). He earned his Dr. rer. pol. (Ph.D.) from WHU in 2011 and a Diploma-Degree in Business Administration from the University of Mannheim in 2008.

• Education:
  • Dr. rer. pol., WHU – Otto Beisheim School of Management (2011)
  • Diploma-Degree, Business Administration, University of Mannheim (2008)

Müller’s research centers on financial accounting, taxation, and corporate finance, with a focus on regulatory compliance, tax policy, and behavioral economics. His work examines how disclosure practices, tax incentives, and market dynamics influence corporate behavior and public policy. Recent publications analyze peer disclosure effects, tax incidence, and fair value recognition.

Selected Research Trends:

• Interplay between financial reporting regulation and banking relationships
• Impact of taxation on corporate investment and resource allocation
• Behavioral responses to mandatory disclosures in markets
• Owner exposure mechanisms through financial disclosures

Contact:

• Email: maximilian.mueller@wiso.uni-koeln.de
• Office: Financial Accounting, University of Cologne