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Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance

Organisational unit: Professoship

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Organisation profile

The professorship for Accounting, Auditing & Corporate Governance works in the areas of financial accounting, external audit and corporate governance. The research activities involve the study of selected issues in regulation, in particular such topics as the economic impact of audit committees, integrated and CSR reporting, aspects of auditor independence and board diversity. The professorship also teaches in the Master’s and Bachelor’s programmes, including modules in the Business Administration Major as well as interdisciplinary modules in the complementary studies programme and integration modules.

Main research areas

A particular focus is on the preparation, monitoring and auditing of sustainability reports by listed companies on the European capital market. The research results have been published in the Journal of Accounting Literature, Journal of International Accounting, Auditing and Taxation, Qualitative Research in Accounting and Management, European Management Journal, Business Strategy and the Environment, Review of Managerial Science and Corporate Social Responsibility and Environmental Management, among others.

Research & Projects

  • Board Diversity and Corporate Social Responsibility: Empirical Evidence from a European Perspective
  • Board Diversity and Corporate Social Responsibility: Empirical Evidence from a European Perspective
  • Determinants and consequences of climate risk disclosure - Empirical evidence from Europe
  • Heterogeneity in Family Firm Finance and Accounting: The Role of Family Influence for Financial Decisions in Family Firms
  • Assessment of tax avoidance in association with CSR- and Country-by-Country-Reporting
  • Monitoring of Internal Corporate Governance Systems by Audit Committees, Internal Auditors and External Auditors

Publications (396)

Tax-related sustainability reporting: Theoretical and normative implications from a European perspective

Research output: Journal contributions › Journal articles › Research › peer-review

A literature review concerning the non-carbon-related environmental goals of the EU Taxonomy Regulation and the European Sustainability Reporting Standards (ESRS)

Research output: Journal contributions › Scientific review articles › Research

Climate board governance and carbon assurance – European evidence

Research output: Journal contributions › Journal articles › Research › peer-review

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Projects (42)

The impact of Corporate Governance on CSR Decoupling. Empirical analyses for Europe

Project: Dissertation project

Transparency in Global Supply Chains: Drivers, Outcomes, and Accountability in Capital Markets

Project: Dissertation project

Promotionsförderung

Project: Research

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Activities (139)

Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Flug oder Segen?

Activity: Talk or presentation › Conference Presentations › Education

Sustainability reporting according to the new CSRD and the ESRS: What comes next for the internal audit?

Activity: Talk or presentation › talk or presentation in privat or public events › Transfer

ESG-orientierte Managementsysteme

Activity: Talk or presentation › Conference Presentations › Transfer

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Most downloaded publications

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Recently viewed

Publications

  1. City, not sorry
  2. Existential theology
  3. Das Nachhaltigkeitskonzept Studierender im Studienverlauf
  4. Modernization and Democracy
  5. Das Kunstwerk ist nicht a priori gegeben. Der Benutzer bringt es hervor
  6. Formative Dimensions for Green and Sustainable Chemical Education
  7. Long-term care insurance and bequests as instruments for shaping intergenerational relationships
  8. Polycrystalline and amorphous MgZnCa thin films
  9. Transdiagnostic internet intervention for indonesian university students with depression and anxiety
  10. What do we know about meta-analyses in accounting, auditing, and corporate governance?
  11. The basiphilous dry grasslands of shallow, skeletal soils (Alysso-Sedetalia) on the island of Öland (Sweden), in the context of North and Central Europe
  12. An assessment of the grain structure evolution during hot forward extrusion of aluminum alloy 7020
  13. Journal of Cleaner Production. Special Volume: The Integration of Corporate Sustainability Assessment, Management Accounting, Control, and Reporting
  14. "Äh, was ich sagen wollte ..."
  15. Geteilte Sorge
  16. Communicating identity
  17. Culture and sustainable development in the city
  18. Heldentum ohne Gesinnung
  19. Opening up and closing down citizen participation in the development of a sustainable neighborhood energy system
  20. Verständnisbarriere
  21. Sorption and thermal characterization of composite materials based on chlorides for thermal energy storage
  22. Geld und Zeit verstehen
  23. Editorial:
  24. Risk adjustment in health insurance and its long-term effectiveness
  25. Sprachlich Verfestigtes analysieren
  26. Nachhaltige Entwicklung
  27. Controlling invasive plant species in ecological restoration
  28. Das Alte Werk Melbeck/Embsen
  29. Stenotypy and eurytopy - Distribution models as a tool for estimating niche overlap in two spider species, Trochosa terricola and Eresus kollari (Araneae: Lycosidae/Eresidae).
  30. Geplagter Hiob
  31. Beamtenrechtliche Kontinuität oder Wechsel bei einer politischen Wende
  32. Learning to say 'you' in German
  33. SeniorCitizens’ Tourism
  34. The heterogeneous economic consequences of work council relations