Research

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Schwerpunkte

Der inhaltliche Schwerpunkt der Abteilung für Unternehmensrechnung und Revision des Institutes für Revisions-, Treuhand- und Rechnungswesen liegt auf

nationalen und internationalen Rechnungswesensystemen,
Methoden der Begutachtung sowie
der Betrachtung der Revision aus funktionaler und institutioneller Perspektive

Forschungsbereiche

Die Forschungsschwerpunkte der Abteilung Unternehmensrechnung finden sich in folgenden Bereichen:

Jahresabschlussprüfung (insbesondere Qualitätssicherungskonzepte, Unabhängigkeit des Jahresabschlussprüfers, Corporate Governance)
Unternehmensbewertung und Jahresabschlussanalyse
Nationales und internationales Bilanzrecht
Nachhaltigkeitsberichterstattung
Informationsfunktion des Jahresabschlusses (Wertrelevanz, Ausschüttungsbemessung)
Öffentliches Rechnungswesen

Name	Purpose	Lifetime	Provider
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BACH_PRXY_SN	To be able to display some WU-specific content, it is necessary that some information must be accessed by back-end WU systems. Required to assign the appropriate answer to a request.	session	WU
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Name	Purpose	Lifetime	Provider
_pk_id	Used by Matomo Analytics to store a few details about the user, such as the unique visitor ID.	30 days	WU (piwik.wu.ac.at)
_pk_ref	Used by Matomo Analytics to store the attribution information, the referrer initially used to visit the website.	6 months	WU (piwik.wu.ac.at)
_pk_ses	Created by Matomo Analytics, short-lived cookies used to temporarily store data for the current visit.	1 hours	WU (piwik.wu.ac.at)
_gcl_au	Contains a randomly generated user ID.	3 months	Google
AMP_TOKEN	Contains a token that can be used to retrieve a Client ID from AMP Client ID service. Other possible values indicate opt-out, inflight request or an error retrieving a Client ID from AMP Client ID service.	1 year	Google
_dc_gtm_--property-id--	Used by DoubleClick (Google Tag Manager) to help identify the visitors by either age, gender or interests.	2 years	Google
_ga	Contains a randomly generated user ID. Using this ID, Google Analytics can recognize returning users on this website and merge the data from previous visits.	2 year	Google
_gat_gtag	Certain data is only sent to Google Analytics a maximum of once per minute. As long as it is set, certain data transfers are prevented.	1 minute	Google
_gid	Contains a randomly generated user ID. Using this ID, Google Analytics can recognize returning users on this website and merge the data from previous visits.	24 hour	Google
_gac_gb	Contains campaign-related information for the user. If Google Analytics and Google Ads accounts are linked, the conversion tags on the Google Ads website read this cookie.	90 day	Google
_dc_gtm	Used to throttle the request rate.	1 minute	Google
IDE	Contains a randomly generated user ID. Using this ID, Google can recognize the user across different websites across domains and display personalized advertising.	1 year	Google

Name	Purpose	Lifetime	Provider
test_cookie	Is set as a test to check whether the browser allows cookies to be set. Does not contain any identification features.	15 minute	Google
IDE	Contains a randomly generated user ID. Using this ID, Google can recognize the user across different websites across domains and display personalized advertising.	1 year	Google
_gcl_au	Contains a randomly generated user ID.	90 day	Google
_gcl_aw	This cookie is set when a user clicks on a Google ad on the website. It contains information about which ad was clicked.	90 day	Google
xs	Used to maintain a Facebook session. It works in combination with the c_user cookie to authenticate the user's identity on Facebook.	1 year	Facebook
fr	Used to serve advertisements and measure and improve their relevance.	90 day	Facebook
m_pixel_ratio	Performance cookie used by Facebook with Facebook pixels.	session	Facebook
wd	Used for analysis purposes. Technical parameters are logged (e.g. aspect ratio and dimensions of the screen) so that Facebook apps can be displayed correctly.	7 day	Facebook
dpr	Used for analysis purposes. Technical parameters are logged (e.g. aspect ratio and dimensions of the screen) so that Facebook apps can be displayed correctly.	7 day	Facebook
sb	Used to save browser details and Facebook account security information.	2 year	Facebook
dbln	Used to save browser details and Facebook account security information.	2 year	Facebook
spin	Cookie for advertising purposes and reporting on social campaigns.	session	Facebook
presence	Contains the "Chat" status of a logged in user.	1 month	Facebook
x-referer	Performance cookie that is used by Facebook in combination with Facebook pixels.	session	Facebook
cppo	Cookie for statistical purposes.	90 day	Facebook
datr	Identifies the browser for security and website integrity purposes, including account recovery and identification of potentially compromised accounts.	2 year	Facebook
locale	Saves language settings.	session	Facebook
_fbp	A cookie for Facebook advertising that is used to track and improve relevance and to serve ads on Facebook.	90 day	Facebook
_fbc	A cookie for Facebook advertising that is used to track and improve relevance and to serve ads on Facebook.	90 day	Facebook
UserMatchHistory	This cookie is used to synchronize the LinkedIn Ads IDs.	30 day	LinkedIn
AnalyticsSyncHistory	This cookie saves the time at which the user was synchronized with the "lms_analytics" cookie.	30 day	LinkedIn
li_oatml	This cookie is used to identify LinkedIn members outside of LinkedIn for advertising and analysis purposes.	30 day	LinkedIn
lms_ads	This cookie is used to identify LinkedIn members outside of LinkedIn.	30 day	LinkedIn
lms_analytics	This cookie is used to identify LinkedIn members for analysis purposes.	30 day	LinkedIn
li_fat_id	This cookie is an indirect member identification that is used for conversion tracking, retargeting and analysis.	30 day	LinkedIn
li_sugr	This cookie is used to determine probabilistic matches of the identity of a user.	90 day	LinkedIn
U	This cookie identifies the user’s browser.	3 month	LinkedIn
_guid	This cookie is used to identify a LinkedIn member for advertising via Google Ads.	90 day	LinkedIn
BizographicsOptOut	This cookie is used to determine the rejection status for tracking by third-party providers.	10 year	LinkedIn
twll	This cookie is set when Twitter is embedded on the page. Twitter collects data that is mainly used for tracking and targeting.	4 year	Twitter
secure_session	This cookie is set when Twitter is embedded on the page. E.g. Twitter's like or sharing functions.	14 year	Twitter
guest_id	This cookie is set by Twitter when a visitor shares content from the WU website on Twitter.	2 year	Twitter
personalization_id	This cookie is set by Twitter to measure the performance of Twitter advertising campaigns in a user's browsers and devices	2 year	Twitter
remember_checked	This cookie is set by when Twitter is embedded on the page. Twitter collects data that is mainly used for tracking and targeting.	4 year	Twitter
remember_checked_on	This cookie is set when Twitter is embedded on the page. E.g. Twitter's like or sharing functions.	4 year	Twitter
NID	This cookie contains a unique ID that is used to save user-specific settings and other information, in particular your preferred language, how many search results should be displayed per page and whether the Google SafeSearch filter should be activated.	6 month	YouTube
1P_JAR	This Google cookie is used to optimize advertising, to provide ads that are relevant to users, to improve reports on campaign performance or to prevent a user from seeing the same ads multiple times.	1 month	YouTube
CONSENT	This cookie is used to support Google's advertising services.	20 year	YouTube
OTZ	Aggregated analysis of website visitors.	17 day	YouTube
player	This cookie saves user-specific settings before an embedded Vimeo video is played. This means that the next time you watch a Vimeo video, your preferred settings will be loaded.	1 year	Vimeo
vuid	This cookie is used to save the usage history of the user.	2 year	Vimeo