Research Strategy

Current research topics

  • Determinants of audit quality
  • The real effects of financial reporting
  • ESG disclosure / CSR reporting
  • The impact of digital technologies on accounting and auditing
  • Overcoming the resesarch-practice gap

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.