Current research topics
- Determinants of audit quality
- Career paths in the auditing profession
- The real effects of financial reporting
- Non-financial disclosure
- The impact of digital technologies on accounting
- Consequences of Corporate Governance Regulations
Our focus is on empirical studies based on archival data which emphasize the identification strategy of investigated relations. We try to build a bridge between the different methodological and conceptual approaches in accounting research by testing behavioral, sociological, or psychological hypotheses using archival data and by underlining empirical results with surveys and opinions of practitioners.
We regularly present and discuss our research at national and international conferences and workshops. We publish research results in international peer-reviewed journals as well as in relevant journals for practitioners.
Recent Publications in refereed journals
Axjonow, A.; Ernstberger, J.; Pott, C. (2018): The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective. Journal of Business Ethics, vol 151 (2): 429 - 450.
Current Working Papers