Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
Organisational unit: Professoship
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
Most downloaded publications
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                                    CSR and tax avoidance: A review of empirical researchResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                    Corporate Social Responsibility and Earnings Management: a literature reviewResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                    Does Board Composition Influence CSR Reporting? A meta-analysisResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                    Sustainable Management compensation and ESG performance: The German caseResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                    The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier systemResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                    Increased materiality judgments in financial accounting and external audit: A critical comparison between German and international standard settingResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                    CSR management and reporting between voluntary bonding and legal regulation: First empirical insights of the compliance to the German Sustainability CodeResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                        8
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                                    Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? Empirical evidence for the German two-tier systemResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                        9
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                                    Explaining the (Non-) Adoption of Advanced Data Analytics in Auditing: A Process TheoryResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                        10
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                                    Does board composition have an impact on CSR reporting?Research output: Journal contributions › Scientific review articles › Research 
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                                        11
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                                    Testing of a Multiple Criteria Assessment Tool for Healthcare Facilities Quality and Sustainability: The Case of German HospitalsResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                        12
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                                    Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderatorResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                        13
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                                    The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: A literature reviewResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                        14
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                                    Net deferred tax assets and the long-run performance of initial public offeringsResearch output: Journal contributions › Journal articles › Research › peer-review 
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                                        15
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                                    Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequencesResearch output: Journal contributions › Journal articles › Research › peer-review 
