Niklas Kai Preller, MSc
Financial Accounting
Project staff (Prof. Pelger)
O.4.31
by arrangement
Niklas Preller grew up in Hamburg and Upper Bavaria. After a brief period at LMU Munich, he studied business administration in Landshut and Passau. He was able to gain practical experience by working in group accounting at Mercedes-Benz AG (then Daimler AG) and in accounting and controlling at an engineering office for theater planning. During his studies, he also decided to pursue an academic career after completing his master's degree. The opportunity arose in April 2023 at the University of Innsbruck through a position in the OeNB-funded project "The expected credit loss model in IFRS 9 - Exploring the construction of compliance". He also holds a lectureship in financial accounting at the Deggendorf Institute of Technology, supervises a proseminar at the University of Innsbruck and supports the Financial Instruments Working Group of the Austrian Financial Reporting Advisory Committee (AFRAC, Austrian standard setter).
The OeNB-funded project "The expected credit loss model in IFRS 9 - Exploring the construction of compliance" (project no. 18697) examines the social process of how accounting standards that require interpretation are implemented in practice in compliance with the standard. Specifically, the project focuses on the application of the regulations on the impairment of financial instruments in accordance with IFRS 9 at banks. Qualitative empirical methods are used to analyze the role of different actors (users, consultants, auditors, enforcers, regulators) and the influence of the different orientation of IFRS (decision-useful capital market information) and banking regulation (financial market stability) on accounting decisions. The project results are intended to contribute to IFRS research and have implications for practice and standard setting.
Niklas Preller is working on this project together with Prof. Dr. Christoph Pelger (University of Passau and University of Innsbruck). The papers published in connection with the project are available on the project website and are updated on an ongoing basis.