Research news

2022

  • Annual Congress of the European Accounting Association (EAA) 2022: The research paper “Tax disclosure in non-financial reports and materiality” written by Max Göttsche, Florian Habermann and Sebastian Sieber has been accepted for presentation in a parallel session at the 44th Annual Congress of the European Accounting Association (EAA). The conference will take place from May 11-13 at the NHH Norwegian School of Economics in Bergen (Norway).

2021

  • Congratulations to our former employee, Mr. Felix Geidel, on completing his doctorate. His empirical study is entitled “Benford's Law as an indicator for detecting price collusion”.
  • We congratulate Mr. Stephan Küster on successfully completing his doctorate! As an external doctoral candidate, Mr. Küster researched the topic “The Effectiveness of Segment Disclosures under the Management Approach: Empirical Evidence from Europe”.
  • The article by Carolin Baier, Deniz Göktürk and Max Göttsche entitled “Die Integration der Sustainable Development Goals in das betriebliche Rechnungswesen” was published in June 2021 in the Zeitschrift für Internationale Rechnungslegung (IRZ, pages 293-297).
  • The article “The Usefulness of Non-IFRS Segment Data” by Stephan Küster, Tobias Steindl and Max Göttsche was published in March 2021 in the Journal of International Accounting, Auditing and Taxation.
  • We congratulate our research assistant Carolin Baier on successfully completing her doctorate! Since 2018, Ms. Baier has been researching the topic “Challenges in the implementation of responsible business conduct” as part of a cumulative dissertation.
  • The joint research article by Carolin Baier, Max Göttsche, Andreas Hellmann and Frank Schiemann “Too good to be true: Influencing credibility perceptions with signaling reference explicitness and assurance depth” has been published online in the Journal of Business Ethics, doi: 10.1007/s10551-020-04719-7.

2020

  • The third International Accounting research workshop took place on December 10, 2020. This year, academic staff and professors from four different chairs and professorships were involved: Business Administration, esp. Corporate Accounting (University of Hamburg), Business Ethics, esp. Corporate Governance (WFI), ABWL and Corporate Accounting (WFI), ABWL, Controlling and Auditing (WFI). We would like to thank you once again for the interesting discussions and constructive feedback. We wish you every success in the research projects presented!
  • The chair participated with a lecture and subsequent discussion at the Sustainability Week of the KU from 30.11-04.12.2020. Our research assistant Carolin Baier gave a lecture on “Sustainability in global supply chains - current discussion on a supply chain law”.
  • We congratulate our research associate Carolin Baier on her acceptance to the 13th Annual Ivey/ARCS PhD Sustainability Academy. The workshops organized by the Ivey Business School (London, Canada) and the Alliance for Research on Corporate Sustainability (ARCS) took place this year from November 11-15 in a virtual format. The selected young researchers deal with various aspects of sustainability and represent a wide range of management disciplines and different methodological approaches.
  • We congratulate Mr. Rouven Fleischer on successfully completing his doctorate! As an external doctoral candidate, Mr. Fleischer conducted research on the topic “Audit Pricing: Further evidence from the German and European markets”. Congratulations once again!
  • The Chair participated in the virtual Sustainability Days 2020 of the City of Ingolstadt with a presentation on the topic of “Sustainability in global supply chains”. Our research assistant Carolin Baier gave an insight into the current discussion on a supply chain law in Germany.
  • The article “Stricter due diligence obligations for responsible supply chains?” by Carolin Baier was published in the current issue 35 of DER BETRIEB. It deals with the European legislative initiative for responsible supply chains, the current status of the National Action Plan on Human Rights and the associated German initiative to introduce a supply chain law. More information can be found in an article published in the Donaukurier and in the associated KU press release.
  • The joint research article by Carolin Baier, Markus Beckmann and Jens Heidingsfelder “Hidden allies for value chain responsibility? A system theory perspective on aligning sustainable supply chain management and trade compliance” has now been published online in the International Journal of Physical Distribution & Logistics Management (DOI 10.1108/IJPDLM-02-2019-0037).
  • The article written by Max Göttsche, Stephan Küster and Tobias Steindl entitled “To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Dicisions” has been published in The International Journal of Accounting.

2019

  • In May and December 2019, Dr. Andreas Hellmann from Macquarie University, Sydney, Australia, was a guest lecturer at our Chair for the Bachelor's degree course in Behavioral Accounting. We are also working with him on the joint research project “Enhancing the credibility of sustainability reporting”.
  • On Saturday, November 9, 2019, the future forum “Climate & Sustainability” of the Catholic University of Eichstätt-Ingolstadt (KU) and the Technical University of Ingolstadt (THI) took place as part of the Sustainability Days. The Chair participated with a poster on current research projects in the context of sustainable development.
  • The Matthäus Schwarz Award was presented for the fourth time in a row on November 7, 2019. During the ceremony, two Bachelor's theses, two Master's theses and one dissertation were honored, all of which impressed with their scientific depth and special expertise. We are particularly pleased about the awards for Ms. Birte Rutsch, Ms. Linda Ellen Rudzki and Mr. Felix Geidel, whose scientific work was carried out at our chair.  The awards were presented with prize money totaling 14,000 euros, sponsored by the auditing firm Warth & Klein Grant Thornton.
  • Carolin Baier presented the project “The Role of Assurance in Sustainability Reporting” at the Doctoral Colloquium as part of the Experimental Research in Management Accounting Conference (EXRIMA) 2019 in Bayreuth from July 8-12, 2019.
  • Carolin Baier presented the project “Synergies for value chain responsibility” at the Annual Meeting of the Academy of International Business (AIB) from 24-28.06.2019 in Copenhagen.
  • Carolin Baier presented the project “Synergies for value chain responsibility” at the International Working Seminar “Responsibility and Accountability of Supply Chains” 2019 at the University of Kassel from March 14-15, 2019.
  • We congratulate our former employee, Dr. Tobias Steindl, on being awarded the University Prize of the KU Eichstätt-Ingolstadt and VR Bank Bayern Mitte eG.
  • Dr. Tobias Steindl was honored by the WFI for his outstanding dissertation entitled “Accounting and Society: Corporate Social Responsibility”.

2018

  • In December 2018, we welcomed Prof. Dr. Frank Schiemann from the University of Hamburg as a guest lecturer as part of our academic project “International Accounting”. We look forward to further collaboration and joint research.
  • We congratulate our former employee, Dr. Tobias Steindl, on being awarded the University Prize of the KU Eichstätt-Ingolstadt and VR Bank Bayern Mitte eG.
  • Dr. Tobias Steindl was honored by the WFI for his outstanding dissertation entitled “Accounting and Society: Corporate Social Responsibility”.
  • The article “Die Auswirkungen der Digitalisierung auf den Berufsstand des Wirtschaftsprüfers” written by Max Göttsche, Tobias Steindl, Carolin Baier, Thomas Amann and Leo Zipfel will be published in the September issue of the Zeitschrift für Internationale Rechnungslegung (IRZ).
  • NAMA fall conference: Our colleague Carolin Baier took part in this year's fall conference of the Scientific Commission for Sustainability Management of the German Academic Association of Management Accountants (NAMA). Topics included digitalization, sustainability reporting and sustainable supply chains and innovations.
  • Our employee Tobias Steindl visited the Albers School of Business and Economics at Seattle University as a Visiting Assistant Professor. Together with Prof. Valentina Zamora, he worked on a research project on sustainability auditing services, which is funded by the Bavarian Research Alliance. During his stay, he also gave a lecture at the Albers Ethics Week and presented a current working paper.
  • At the ERMAC Conference 2018 at WU Vienna, our colleague Tobias Steindl presented his current working paper on the reliability of sustainability reports. The paper will be discussed by George Serafeim from Harvard University.
  • Our colleague Carolin Baier took part in the 41st conference of the European Accounting Association (EAA) in Milan.
  • At the BAFA Annual Conference 2018 in London, our employee Tobias Steindl presented a current research paper on sustainability investments, which was conducted together with Max Göttsche and Andreas Hellmann.
  • Five graduates from the Faculty of Business, Economics and Informatics have been awarded the Matthäus Schwarz Prize 2017 for their outstanding theses. We would like to congratulate all the winners and are particularly pleased about the awards for Anna Lyashenko, Tobias Steindl and Leo Zipfel, whose academic work was completed at our department.
  • The awards were donated by the auditing firm Warth & Klein Grant Thornton with a total prize money of 14,000 euros.