Harald Amberger is an Associate Professor in the Business Taxation Group at the Institute for Accounting and Auditing. He holds a PhD in International Business Taxation from WU Vienna where he graduated sub auspiciis praesidentis rei publicae in February 2018. He has held visiting positions at the University of Graz, the Tuck School of Business at Dartmouth College, and the Tippie School of Business at the University of Iowa. He is also a permanent guest researcher at the Deutsche Bundesbank. Harald’s research focuses on the real economic effects of (international) business taxation and transparency. He investigates how taxes influence firm decisions, such as organizational form choice, investment, M&A, and dividend payout, and explores the implications of beneficial ownership transparency. In a recent project funded by the Austrian Academy of Sciences (ÖAW), he analyzes tax-motivated cross-border income shifting in the Austrian context. He currently serves as an associate editor for Accounting Open and sits on the editorial board of the European Accounting Review. He is also a regular reviewer for several leading journals in accounting, economics, and finance. His research was published or accepted for publication in top-tier journals, including The Accounting Review, Journal of Accounting & Economics, Review of Accounting Studies, Contemporary Accounting Research, Journal of International Business Studies, and the Journal of the American Taxation Association.

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