Harald Amberger
Harald Amberger Ph.D.- Telephone:
- +43 1 31336 5656
- Email:
- harald.amberger@wu.ac.at
Affiliation
CV
-
2022
- Visiting Assistant Professor at the University of Iowa 2019-2020
- Research Fellow at the Tuck School of Business - Dartmouth College since 2018
- Teaching and Research Associate Post Doc at the Tax Management Group 2017
- Teaching and Reserach Assistant post doc at the University of Graz 2016
- Visiting Scholar at the University of Iowa since 2015
- Guest Researcher at the Deutsche Bundesbank in Frankfurt 2014-2017
- Teaching and Research Associate Prea-Doc at the Tax Management Group 2013-2017
- PhD-Candidate Doctoral Program in International Business Taxation 2013-2014
- Project assistant at the Tax Management Group 2011-2013
- Master's Degree in Finance and Accounting 2010-2013
- Tutor/E-Learning Assistant at WU Vienna 2008-2011
- Bachelor's Degree in international Business Administration
Researcher Identifier
-
No researcher identifier found.
Awards and Honors
- 2021
- WU Award for a Star Journal Article
- 2019
- OeNB Internationalisierungspreis
- 2018
- Promotio sub auspiciis Praesidentis rei publicae
- Stephan Koren Preis
- 2017
- WU Award for Outstanding Dissertation
- WU Award for Outstanding Research Achievements
- 2016
- WU Award for Outstanding Research Achievements
Classifications
-
No classifications found.
Expertise
-
No expertises found.
Activities
| Membership in scientific association | ||
|---|---|---|
| since 2018 | Verband der Hochschullehrer für Betriebswirtschaft | |
| since 2017 | Canadian Academic Accounting Association | |
| since 2016 | American Taxation Association | |
| since 2015 | American Accounting Association | |
| since 2014 | European Accounting Association | |
| Member of the editorial board | ||
| since 2021 | Journal of the American Taxation Association - Member | |
| Reviewer for a scientific journal | ||
| since 2022 | The Accounting Review - Ad-Hoc Reviewer | |
| since 2022 | Journal of the American Taxation Association - Ad-Hoc Reviewer | |
| since 2021 | Journal of Accounting and Public Policy - Ad-Hoc Reviewer | |
| since 2021 | Contemporary Accounting Research - Ad-Hoc Reviewer | |
| since 2021 | Accounting and Business Research - Ad-Hoc Reviewer | |
| since 2020 | Review of Accounting Studies - Ad-Hoc Reviewer | |
| since 2020 | Journal of Emerging Technologies in Accounting - Ad-Hoc Reviewer | |
| since 2019 | Journal of Corporate Finance - Ad-Hoc Reviewer | |
| since 2018 | Schmalenbach Business Review - Ad-Hoc Reviewer | |
| since 2018 | Finanzarchiv/Public Finance Analysis - Ad-Hoc Reviewer | |
| since 2017 | International Tax and Public Finance - Ad-Hoc Reviewer | |
| since 2014 | Review of Behavioral Economics - Ad-Hoc Reviewer | |
| Invitation to Research Seminar | ||
| 2021 | Universität Mannheim | |
| 2019 | Universität Augsburg | |
| 2019 | Tuck School of Business at Dartmouth College | |
| 2019 | Boston University | |
| 2017 | Universität Graz | |
| 2016 | University of Iowa | |
| Reviewer for an international conference | ||
| 2021 | VHB Jahrestagung - Ad-Hoc Reviewer | |
| 2020 | American Accounting Association (AAA) Annual Meeting - Ad-Hoc Reviewer | |
| since 2018 | Hawaii Accounting Research Conference - Ad-Hoc Reviewer | |
| 2015 | Accounting, Behavior and Organizations Research Conference - Ad-Hoc Reviewer | |
| Position in administration | ||
| since 2021 | Departmentkonferenz - Department Finance, Accounting and Statistics - Member | |
Publications
Journal article
| 2022 | Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2022. Tax-Rate Biases in Tax Decisions: Experimental Evidence. Journal of the American Taxation Association. | (Details) | |
| 2021 | Amberger, Harald, Lackner, Katrin. 2021. Die Umsetzung des öffentlichen Country-by-Country Reporting durch Kreditinstitute: Eine empirische Analyse. RWZ - Zeitschrift für Recht und Rechnungswesen (früher: Österreichische Zeitschrift für Recht und Rechnungswesen RWZ). 70 (12), 379-386 | (Details) | |
| Amberger, Harald, Markle, Kevin, Samuel, David. 2021. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency. Accounting Review. 96 (4), 1-25. | (Details) | ||
| 2018 | Amberger, Harald, Eberhartinger, Eva. 2018. Bilanzielle Behandlung von Umsatzerlösen aus Verträgen mit mehreren Teilleistungen nach dem UGB. RWZ - Zeitschrift für Recht und Rechnungswesen (früher: Österreichische Zeitschrift für Recht und Rechnungswesen RWZ), (6), 218-221. | (Details) | |
| 2014 | Amberger, Harald, Petutschnig, Matthias. 2014. Abgabenänderungsgesetz 2014: Änderungen im EStG und KStG für Unternehmen. Österreichische Steuerzeitung (4): 70-79. | (Details) | |
| 2013 | Amberger, Harald, Petutschnig, Matthias. 2013. Ökonomische und ertragsteuerliche Wirkungen der Firmenwertabschreibung in der Unternehmensgruppe - Anmerkungen zur Entscheidung des UFS vom 16. 4. 2013. Österreichische Steuerzeitung (24): 569-574. | (Details) |
Chapter in edited volume
| 2021 | Amberger, Harald, Brezina, Paul. 2021. Die bilanzielle Behandlung ausgewählter steuerlicher COVID-19-Maßnahmen. In: Rechnungswesen und Wirtschaftsprüfung – Aktuelle Fragestellungen der Rechnungslegung und angrenzender Themengebiete. Festschrift für Romuald Bertl, Hrsg. Mittelbach-Hörmanseder, Stéphanie / Schiebel, Alexander, 143-163. Wien: LexisNexis. | (Details) | |
| 2020 | Eberhartinger, Eva, Amberger, Harald. 2020. Forschung zu internationaler Steuervermeidung. In: Handbuch der österreichischen Steuerlehre, Band V: Internationale Steuerplanung, Hrsg. Eberhartinger/Pummerer, 360-374. Wien: LexisNexis. | (Details) | |
| Eberhartinger, Eva, Speitmann, Raffael, Resenig, Kristin, Knesl, Jan, Brightwell, Michael, Amberger, Harald. 2020. Internationale betriebswirtschaftliche Steuerlehre. In: Handbuch der österreichischen Steuerlehre. Band V: Internationale Steuerplanung, Hrsg. Eberhartinger, Eva / Pummerer, Erich, 237-374. Wien: LexisNexis. | (Details) | ||
| 2019 | Amberger, Harald, Eberhartinger, Eva, Eiter, Klemens, Karglmayer, Julia. 2019. Zur Vereinbarkeit von Aspekten des IFRS 9 / IFRS 15 mit den Bilanzierungsgrundsätzen im UGB. In: Wirtschaftsprüferjahrbuch 2019, Hrsg. Institut Österreichischer Wirtschaftsprüfer, 181-214. Wien: Linde. | (Details) |
Contribution in legal commentary
| 2019 | Amberger, Harald, Eberhartinger, Eva. 2019. § 208 UGB. In Bilanzrecht Kommentar - Band I: Einzelabschluss, 2. Aufl. Hrsg. Hirschler, 646-672. Wien: Linde. | (Details) |
Paper presented at an academic conference or symposium
| 2021 | Amberger, Harald, Robinson, Leslie. 2021. The Effect of the U.S. Tax Reform on Foreign Acquisitions. EAA Annual Congress, Online Meeting, Rumänien, 26.05.-28.05. | (Details) | |
| Amberger, Harald, Robinson, Leslie. 2021. The Effect of U.S. Tax Reform on Foreign Acquisitions. 11th EIASM Conference on Current Research in Taxation, Online, Deutschland, 12.07-13.07. | (Details) | ||
| 2020 | Amberger, Harald, Osswald, Benjamin. 2020. Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents. Hawaii Accounting Research Conference, Hilo, Vereinigte Staaten/USA, 03.01.-05.01. | (Details) | |
| Amberger, Harald, Osswald, Benjamin. 2020. Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents. American Taxation Association Midyear Meeting, Fort Worth, Vereinigte Staaten/USA, 27.02.-29.02. | (Details) | ||
| Amberger, Harald, Osswald, Benjamin. 2020. Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting. 10th EIASM Conference on Current Research in Taxation, Online, Deutschland, 13.07. | (Details) | ||
| Amberger, Harald, Robinson, Leslie. 2020. The Effect of the 2017 U.S. Tax Reform on U.S. Acquisitions of Foreign Firms. National Tax Association's 113th Annual Conference on Taxation, Online Meeting, Vereinigte Staaten/USA, 18.11.-21.11. | (Details) | ||
| Amberger, Harald, Robinson, Leslie. 2020. The Effect of the 2017 U.S. Tax Reform on U.S. Acquisitions of Foreign Firms. 7th Annual MannheimTaxation (MaTax) Conference, Online Meeting, Deutschland, 10.09. | (Details) | ||
| 2019 | Amberger, Harald. 2019. Erlösrealisierung nach IFRS 15 und UGB. RECON 2019, Loipersdorf, Austria, 16.05.-17.05. | (Details) | |
| Amberger, Harald, Markle, Kevin, Samuel, David. 2019. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency. VHB Frühjahrstagung – Kommission Steuerlehre, Muenster, Germany, 15.02.-16.02. | (Details) | ||
| 2018 | Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. 2018 American Taxation Association Midyear Meeting, New Orleans, United States/USA, 16.02.-17.02. | (Details) | |
| Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. 17th London Business School Accounting Symposium, London, United Kingdom, 21.06-22.06. | (Details) | ||
| Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. 8th Conference on Current Research in Taxation, Münster, Germany, 09.07-10.07. | (Details) | ||
| Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. 2018 Hawai’i Accounting Research Conference, Honolulu, United States/USA, 03.01.-05.01. | (Details) | ||
| Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Subsidiary-level Investment Efficiency. EAA Annual Congress, Milan, Italy, 30.05-01.06. | (Details) | ||
| 2017 | Amberger, Harald. 2017. Tax Risk and Dividend Payouts. ATA Midyear Meeting 2017, Phoenix, Vereinigte Staaten/USA, 16.02-18.02. | (Details) | |
| Amberger, Harald. 2017. Tax Risk and Dividend Payouts. EAA Annual Congress, Valencia, Spanien, 10.05.-12.05. | (Details) | ||
| Amberger, Harald. 2017. Tax Uncertainty and Dividend Payouts. 7th Conference on Current Research in Taxation, Vienna, Österreich, 10.07-11.07. | (Details) | ||
| 2016 | Amberger, Harald, Kohlhase, Saskia. 2016. Does International Taxation Affect the Organizational Form Choice of Multinationals? 6th Workshop on Current Research in Taxation, Bonn, Deutschland, 04.07-05.07. | (Details) | |
| Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2016. Heuristics and tax planning: Evidence from a laboratory experiment. 22nd Journal of the American Taxation Association Conference , ATA Midyear Meeting, Orlando, Vereinigte Staaten/USA, 26.02.-27.02. | (Details) | ||
| 2015 | Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Heuristics and tax planning: Evidence from a laboratory experiment. British Accounting and Finance Association, Doctoral Colloquium, Edinburgh, Großbritannien, 31.08. | (Details) | |
| Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Heuristics and tax planning: Evidence from a laboratory experiment. Oxford Centre for Business Taxation, Doctoral Meeting, Oxford, Großbritannien, 28.09-29.09.. | (Details) | ||
| Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Tax Rate Based Heuristics and Tax Planning Activities: Evidence from a Laboratory Experiment. 5th Workshop on Current Research in Taxation, Prag, Tschechische Republik, 01.07.-02.07.. | (Details) | ||
| Amberger, Harald. 2015. The role of tax rate based decision heuristics in tax-planning through intra-group financing. 2nd Doctoral Research Seminar, Vienna, Österreich, 16.04-17.04. | (Details) | ||
| Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. The Role of Tax Rate Based Decisions Heuristics in Tax Planning through intra-group financing. National Tax Association's 108th Annual Conference on Taxation, Boston, United States/USA, 19.11.-21.11. | (Details) |
Working/discussion paper, preprint
| 2019 |
Amberger, Harald, Kohlhase, Saskia. 2019. International Taxation and the Organizational Form of Foreign Direct Investment.
|
(Details) | |
|
Amberger, Harald, Markle, Kevin, Samuel, David. 2019. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency.
|
(Details) | ||
|
Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2019. Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence.
|
(Details) | ||
| 2017 | Amberger, Harald. 2017. Tax Uncertainty and Dividend Payouts. | (Details) |
Unpublished lecture
| 2020 | Amberger, Harald, Robinson, Leslie. 2020. International Tax Research & Data. 2020 KPMG/ATA Tax Doctoral Consortium, Fort Worth, 27.02.20 | (Details) |
Projects
- No projects found.