Research

The research of the Department of Corporate Social Responsibility Control, Reporting and Governance is interdisciplinary in nature and deals, in particular, with issues at the intersection between (1) corporate social responsibility, (2) corporate control, reporting, and governance, as well as (3) digitalization and technological change:

The goal of our research activities is to publish in in top-tier journals as a basis for third-party funding as well as the timely use of our research results in teaching and transfer activities. In addition, we are focusing on raising awareness of sustainability issues in business and society by working on socially relevant research topics as well as through active knowledge transfer and close exchange with (German) businesses.

Selected Publications:

Steindl T. 2021 Cultural Rule Orientation, Legal Institutions, and the Credibility of Corporate Social Responsibility Reports, in: Corporate Social Responsibility and Environmental Management, Vol. 28, No. 1, S. 310-331.

Göttsche M., Küster S., Steindl T. 2021. The Usefulness of Non-IFRS Segment Data, in: Journal of International Accounting, Auditing and Taxation, Vol. 43, No. 2, 100382.

Steindl T. 2021. Digitalisierung als Determinante verlässlicher Nachhaltigkeitsinformationen? Empirische Befunde einer internationalen Studie, in: Die Wirtschaftsprüfung (WPg), No. 19, S. 1182-1189.

Göttsche M., Küster S., Steindl T. 2020. To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions, in: The International Journal of Accounting, 2020, Vol. 55, No. 3, 2050012. (Lead Article)

Göttsche M., Steindl T., Gietl S. 2016. Do Customers Affect the Value Relevance of Sustainability Reporting? Empirical Evidence on Stakeholder Interdependence, in: Business Strategy and the Environment, Vol. 25, No. 3, S. 149-164. (Lead Article)

Göttsche M., Steindl T., Baier C., Amann T., Zipfel L. 2018. 2018. Die Auswirkungen der Digitalisierung auf den Berufsstand des Wirtschaftsprüfers, in: Zeitschrift für internationale Rechnungslegung (IRZ), No. 9, S. 401-405.