Research Strategy

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


Research methods

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.

Research outcomes

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

Ernstberger, J.; Koch, C.; Schreiber, E.M.; Trompeter, G. (2019): Are Audit Firms' Compensation Policies Associated with Audit Quality? Contemporary Accounting Research.

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.

Downar, B; Ernstberger, J.; Link, B. (2017): The Monitoring Effect of More Frequent Disclosure. Contemporary Accounting Research, vol 35 (4).

Ernstberger, J.; Link, B.; Stich, M.; Vogler, O. (2017): The Real Effects of Mandatory Quarterly Reporting. The Accounting Review, vol 92 (5).


Current Working Papers

Downar, B.; Ernstberger, J.; Koch, C. (2019): Determinants and Consequences of Auditor Dyad Formation at the Top-Level of Audit Teams.

Downar, B.; Ernstberger, J.; Rettenbacher, H.; Schwenen, S.; Zaklan, A. (2019): Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure.

Downar, B.; Keiling, M. (2019): Shareholder Rights and Capital Structure: Evidence from Derivative Lawsuits.

 Downar, B.; Ernstberger, J.; Fritz, C. (2019): More Frequent Disclosure and Capital Structure.