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Prof. Dr. Anke Muessig

Anke Muessig

Full professor

Forschungsthemen Auditing, Audit market , Audit quality, Expectation gap, Risk reporting, Financial accounting, Accounting conservatism
Fakultät oder Zentrum Fakultät für Recht, Wirtschaftswissenschaften und Finanzwirtschaft
Department Fachbereich Wirtschaftswissenschaften
Postadresse Campus Kirchberg, Université du Luxembourg
6, rue Richard Coudenhove-Kalergi
L-1359 Luxembourg
Büroadresse G 102
E-Mail
Telefon (+352) 46 66 44 5658

Research Interests 

Structure of audit markets, auditors’ reporting, auditor oversight institutions, risk reporting, accounting conservatism

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Anke Müßig is Professor of Financial Accounting and Audit and the Academic Director of the Master’s degree course in Accounting and Audit at University of Luxembourg.
Previously, she was Ernst & Young Assistant Professor of Audit and Risk Management at University of St Gallen, Switzerland and Assistant Professor of International Taxation at Leopold Franzens University of Innsbruck, Austria.
Anke completed her PhD in Business Administration at Johann Wolfgang Goethe University Frankfurt, Germany.
In 2000, she concluded her studies of of Business Administration at University of Mannheim, Germany.

Anke is very interested in research on the structure of audit markets, auditors’ reporting, and auditor oversight institutions. In the research area of financial accounting she focuses on companies’ risk reporting. Her research has been supported by grants from the University of Luxembourg (three-year research project from 2012-2015).

Last updated on: Dienstag, den 16. Juni 2020

Anke Müßig CV March 2013.pdf 131,27 kB

Academic Positions

2013-            :Full professor of audit, University of Luxembourg

2010 - 2013: Associate Professor of Financial Accounting and Audit, University of Luxembourg

2007 - 2010: Ernst & Young Assistant Professor of Audit and Risk Management, University of St Gallen, Switzerland

2006 - 2007: Assistant Professor of International Taxation, Leopold Franzens University Innsbruck, Austria

2001 - 2005: Research associate, Johann Wolfgang Goethe University Frankfurt, Germany

2000 -          : Research associate, University of Mannheim

Higher Education

  • 2001 - 2005: Doctoral student, degree: Dr rerum politicarum, Johann Wolfgang Goethe University Frankfurt
  • 2000 -           : Doctoral student, University of Mannheim
  • 1994 - 2000: Studies of Business Administration, Majors: Accounting, Audit, Taxation, University degree: Diplom-Kauffrau,
                             University of Mannheim

Academic Self-government

  • Academic Director for the Master’s degree course in Accounting and Audit, FDEF, University of Luxembourg
  • Member of the Faculty Council, FDEF, University of Luxembourg
  • Coordinator between the Research Unit in Engineering Science (Faculty of Science, Technology and Communication) and the Management Professors (FDEF) for the development of the “Master en Efficacité Energétique et Economique” and “Master in Civil Engineering”, University of Luxembourg
  • Member of the “comité de pilotage de la formation aux candidats reviseurs d’entreprises et experts comptables“, FDEF, University of Luxembourg



Last updated on: 14 Mär 2013

Peer reviewed articles in ranked academic journals

Since 2010

  • Müßig/Breitkreuz (2012): Kritische Würdigung des Diskontierungsverbots bei latenten Steuern – Ein Plädoyer für eine konzeptions- und prinzipienkonforme Bewertung, in: Steuer und Wirtschaft, Vol. 89, pp. 71–84.
  • Breitkreuz/Müßig (2011): Zur Zeitwertbilanzierung latenter Steuern in der internationalen Rechnungslegung, in: Zeitschrift für Betriebswirtschaft, Vol. 81, pp. 1225–1256. 
  • Müßig/Breitkreuz (2010): Kritische Analyse der Anbieterkonzentration auf dem Schweizer Markt für Revisions- und Beratungsleistungen, in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, Vol. 10, pp. 510–514.

Book chapters

Since 2010

  • Müßig/ Kavan (2011): Ist eine Neuordnung der Abschlussprüfung notwendig?, in: Wilfried Funk and Jonas Rossmanith (Eds.): Internationale Rechnungslegung und Internationales Controlling, 2nd edition, Wiesbaden, pp. 277–304.
  • Müßig/Csibi (2010): Die Berichterstattung der Revisionsstelle an den Verwaltungsrat, die Generalversammlung und die Geschäftsleitung, in: Diego Haunreiter (Ed.): Kommunikation in Wirtschaft, Recht und Gesellschaft, Band 5, Schriftenreihe der Assistierenden der Universität St. Gallen, Bern.

Referred full papers presented at academic conferences

Since 2010

  • 05/2012    Burger/Müßig: The use of substantive aggregate analytical procedures: do auditors particularly rely on nonsignificant outcomes?, 35th European Accounting Association Annual Congress 2012, Ljubljana (Slovenia)
  • 09/2010    Müßig: Risk Reporting in Management Commentary – Evidence from Public Entities in Germany, 4th European Risk Conference, Nottingham University (Great Britain)

Chair and Organisation of Conferences

Since 2010

  • 09/2012: AFECA Annual Conference, University of Luxembourg (in cooperation with AFECA), chair and organisation
  • 25/11/2011: 3rd Audit in Europe Conference: What do we know about audit quality?, University of Luxembourg (in cooperation with Prof Dr Kerstin Lopatta, Carl von Ossietzky University Oldenburg, Germany), chair and organization 

Newspaper articles

Since 2010

  • Müßig (2011): Mehr oder weniger – Was erwarten wir von Abschlussprüfern?, in: Lëtzebuerger Land, June 2011.



Last updated on: 13 Jul 2018

Course Title

Semester

Degree Course

Academic Year 2012/2013

AFECA Intensive Programme

Winter Semester 2012

Master in Accounting and Audit

Introduction of Financial Accounting

Winter Semester 2012

Master in Entrepreneurship and Innovation

Financial Accounting

Summer Semester 2013

Bachelor en Gestion

Academic Year 2011/2012

Case Studies in International Financial Reporting

Winter Semester 2011

Bachelor en Sciences Economiques et de Gestion

AFECA Intensive Programme

Winter Semester 2011

Bachelor en Sciences Economiques et de Gestion
Bachelor en Gestion

Introduction to Financial Accounting

Winter Semester 2011

Master in Entrepreneurship and Innovation

Introduction to Financial Accounting

Winter Semester 2011

Master "2" in European International Tax Law

Financial Accounting

Summer Semester 2011

Bachelor en Sciences Economiques et de Gestion

Seminar on Master Thesis/Research Methods

Summer Semester 2011

Master in Entrepreneurship and Innovation

International Accounting

Summer Semester 2011

Master of Science in Banking and Finance (Full time)

International Accounting

Summer Semester 2011

Master of Science in Banking and Finance (Part time)



Last updated on: 12 Jul 2012

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Articles published in scientific periodicals

I. Derouiche, R. Manita, and A. Muessig. "Risk disclosure and firm operational efficiency." Annals of Operations Research 297 (2021): 115145.
I. Derouiche, A. Muessig, and V. Weber. "The effect of risk disclosure on analyst following." European Journal of Finance 26, no. 14 (September 2020): 1355-1376.
L. Löhlein and A. Muessig. "At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change." Accounting, Organizations and Society 83 (May 2020): 1-21.
I. Derouiche, A. Muessig, and V. Weber. "Risk disclosure and analyst following: a study of French listed firms." European Journal of Finance 26, no. 14 (2020): 1355-1376.
I. Derouiche, A. Muessig, and M. Allaya. "Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms." International Review of Financial Analysis (2019).
A. Muessig. "Führt die EU-Bilanzrichtlinie zu inkonsistenten und unsystematischen Rechnungslegungsnormen? Eine kritische Würdigung am Beispiel von Aufwandsrückstellungen." ACE Comptabilité, fiscalité, audit, droit des affaires au Luxembourg (July 2016).
A. Muessig and R. Breitkreuz. "Kritische Würdigung des Diskontierungsverbots bei latenten Steuern – Ein Plädoyer für eine konzeptions- und prinzipienkonforme Bewertung." Steuer und Wirtschaft 89 (2012): 71-84.
A. Muessig and R. Breitkreuz. "Zur Zeitwertbilanzierung latenter Steuern in der internationalen Rechnungslegung." Zeitschrift für Betriebswirtschaft 81 (2011): 1225-1256.
A. Muessig and R. Breitkreuz. "Kritische Analyse der Anbieterkonzentration auf dem Schweizer Markt für Revisions- und Beratungsleistungen." Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung 10 (2010): 510-514.
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Books published as author, translator, etc.

A. Muessig. Bilanzielle Risikovorsorge und ausserbilanzielle Risikoberichterstattung. Deutscher Universitätsverlag, 2006.
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Contributions to collective works

A. Muessig. "What Do We Know About Audit Oversight." In Corporate Governance, Rechenschaft und Abschlussprüfung: Festschrift für Hans-Joachim Böcking zum 65. Geburtstag. Edited by A. Dutzi, M. Gros, K. Nowak, and B. Roese. München, Deutschland: C.H.Beck, 2021. 365-370.
A. Muessig. "Zur Zufriedenheit von Mitgliedern des Verwaltungsrats und der Geschäftsleitung Schweizer Aktiengesellschaften mit dem "umfassenden Bericht" der Revisionsstelle : Ergebnisse einer explorativen Studie." In Internationale Rechnungslegung und Internationales Controlling : Herausforderungen - Handlungsfelder - Erfolgspotenziale. dritte, erweiterte Auflage. Wiesbaden, Berlin, Heidelberg, Deutschland: Springer Gabler, 2017. 251-279.
A. Muessig. "Regional Disparities in Audit Pricing : Evidence from Switzerland." In Theorie und Praxis aus Rechnungslegung und Wirtschaftsprüfung. LexisNexis, 2017. 307-339.
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E-Prints/Working papers – already available on another site

L. Löhlein and A. Muessig. "Understanding audit oversight transformation : ramifications of institutional work and the power of (de-)mythologizing." (eprint/working paper , 2017). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2969789.
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Scientific congresses, symposiums and conference proceedings – Unpublished conferences

V. Weber and A. Muessig. "The relevance of risk disclosure and the role of readability and comparability." Paper presented at CAAA Annual Conference 2020. Saskatoon, Saskatchewan, Canada, June 5, 2020.
V. Weber and A. Muessig. "Information Content of Systematic and Idiosyncratic Risk Disclosure." Paper presented at 4th Symposium "Quantitative Finance and Risk Analysis". Trier, Germany, October 24, 2019.
V. Weber and A. Muessig. "Information Content of Systematic and Idiosyncratic Risk Disclosure." Paper presented at 23rd Annual Financial Reporting and Business Communication Conference, July 4, 2019.
I. Derouiche, A. Muessig, and V. Weber. "Risk disclosure and analyst following:A study of French listed firms." Paper presented at Paris Financial Management Conference, December 17, 2018.
V. Weber and A. Muessig. "Information Content of Systematic Risk Disclosure." Paper presented at 8th European Risk Conference. Katowice, Poland, September 2018.
I. Derouiche, A. Muessig, and R. Manita. "Risk disclosure and firm operational efficiency." Paper presented at The 2018 International Conference of the African Federation of Operational Research Societies (AFROS 2018), 2018.
L. Löhlein and A. Muessig. "MAINTAINING AND DISRUPTING INSTITUTIONS: (UN)INTENDED CONSEQUENCES OF PARALLEL INSTITUTIONAL WORKS IN A LOCAL REGULATORY CONTEXT." Paper presented at 40th European Accounting Association Annual Congress. Valencia, Spain, May 12, 2017.
L. Löhlein and A. Muessig. "Change to Remain the Same: Institutional Work after a Regulatory Intervention – The Case of the Establishment of the German Audit Oversight System." Paper presented at EARNet 2015 Conference. Lausanne, Switzerland, September 12, 2015.
L. Löhlein and A. Muessig. "What do we know about U.S. audit oversight regulation? – A literature review of 30 years of U.S. audit oversight research." Paper presented at BAFA 2014 Annual Conference. London, United Kingdom, April 14, 2014.
L. Löhlein and A. Muessig. "What do we know about U.S. audit oversight regulation? – A literature review of 30 years of U.S. audit oversight research." Paper presented at 2014 mid-year meeting of the Public Interest Section of the American Accounting Association. San Diego, United States, March 29, 2014.
L. Löhlein and A. Muessig. "What do we know about audit oversight regulation? – A literature synthesis of 30 years of research on the external quality assurance mechanisms of U.S. audit firms." Paper presented at EARNet Symposium 2013. Trier, Germany, September 28, 2013.
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Conferences given outside the academic context

A. Muessig. "L’analyse des résultats de la consultation publique : quels objectifs pour la révision du PCN (Table ronde – débat)." Paper presented at La révision du Plan comptable normalisé (PCN). Luxembourg, Luxembourg, 2015.
A. Muessig. "Missing the opportunity to develop a systematic accounting approach: the case of recognition of provisions." Paper presented at L’avenir du droit comptable luxembourgeois suite à l’adoption de la directive comptable du 26 juin 2013 (2013/34/UE). Luxembourg, Luxembourg, 2014.
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