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Research

Overview

The group's research focuses on non-financial reporting, assurance, management of environmental and social aspects, and transfer pricing.

Professor Hummel is the author of various textbooks and numerous articles in national and international journals (e.g. European Accounting Review, Journal of Accounting and Public Policy, Journal of Business Ethics, Journal of Accounting and Organizational Change, British Accounting Review, Schmalenbach Business Review). She is also a member of the Scientific Committee of the European Accounting Association Annual Congress and co-editor of the special issue on sustainability reporting of the journal Die Unternehmung.

In terms of methodology, Professor Hummel primarily applies empirical methods based on archival and survey data. For that purpose, she makes use of computer-assisted textual analysis which enables her to gather quantitative information from large amounts of text. This method is particularly useful for empicial archival-based research in the area of reporting.

Publications

Current research can be found on SSRN at: http://ssrn.com/author=1678086
 

Below is an overview of selected publiations:

Hummel, K.; Szekely, M. (2021): Reporting on the Sustainable Development Goals – Evidence from Europe, forthcoming Accounting in Europe.
Mittelbach-Hörmanseder, S.; Hummel, K.; Rammerstorfer, M. (2020): The information content of corporate social responsibility disclosure in Europe – an institutional perspective, European Accounting Review, available online at: https://dx.doi.org/10.2139/ssrn.3365521
Hummel, K.; Laun, U.; Krauss, A. (2020): Management of environmental and social risks and topics in the banking industry – an empirical investigation, The British Accounting Review, available online at:https://doi.org/10.1016/j.bar.2020.100921.
Rötzel, P.; Stehle, A.; Pedell, B., Hummel, K. (2019): Integrating environmental management control systems to translate environmental strategy into managerial performance, Journal of Accounting and Organizational Change, 15(4), pp. 626-653.
Hummel, K.; Rötzel, P. (2019): Mandating the disclosure of sustainability information in annual reports – Evidence from the Companies Act 2006 Regulations 2013, Schmalenbach Business Review, 71(2), pp. 205-247.
Hummel, K.; Pfaff, D.; Bisig, B. (2019): Can transfer pricing system integration be successful? Yes, it can!, Journal of Accounting and Organizational Change, 15(2), pp. 198-230.
Hummel, K.; Schlick, C., Fifka, M. (2017): The role of sustainability performance and accounting assurors in sustainability assurance engagements, Journal of Business Ethics, doi.org/10.1007/s10551-016-3410-5.
Hummel, K.; Pfaff, D.; Rost, K. (2016): Does economics and business education wash away moral judgment competence?, Journal of Business Ethics, doi.org/10.1007/s10551-016-3142-6.
Hummel, K.; Schlick, C. (2016): The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory, Journal of Accounting and Public Policy, 35, pp. 455-476.
Hummel, K.; Festl-Pell, D. (2015): Much ado about nothing? Sustainability disclosure in the banking industry, zfwu Zeitschrift für Wirtschafts- und Unternehmensethik, 16(3), pp. 369-393.
Hummel, K.; Schlick, C. (2013): Zusammenhang zwischen Nachhaltigkeitsperformance und Nachhaltigkeitsberichterstattung – Legitimität oder finanzielle Überlegungen, Die Unternehmung, 67(1), pp. 36-61.