1 “... as a Chair Professor in Accounting and Finance and the Dean of Faculty of Business Administration...”

2 “... the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School...”

3 Table of Contents: “... -- Accounting department chairs' perceptions of the importance of communication skills -- Jacqueline J. Schmidt...”

4 “... an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair...”

5 “... was the first woman in Italy to chair a commercial bank. Marisa Agostini is an Associate Professor of Accounting...”

6 “... of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss...”