Katrin Hummel

WU Vienna University of Economics and Business

Professor

Welthandelsplatz 1

Vienna, 1020

Austria

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 7,975

SSRN RANKINGS

Top 7,975

in Total Papers Downloads

10,822

SSRN CITATIONS
Rank 16,706

SSRN RANKINGS

Top 16,706

in Total Papers Citations

82

CROSSREF CITATIONS

6

Scholarly Papers (18)

1.

An Overview of Corporate Sustainability Reporting Legislation in the European Union

Accounting in Europe, Forthcoming
Number of pages: 77 Posted: 30 Jan 2022 Last Revised: 06 Feb 2024
Katrin Hummel and Dominik Jobst
WU Vienna University of Economics and Business and WU Vienna University of Economics and Business
Downloads 2,853 (8,852)
Citation 2

Abstract:

Loading...

Sustainability Reporting Legislation, European Union, Non-Financial Reporting Directive, Taxonomy Regulation, Corporate Sustainability Reporting Directive

2.

The Relationship between Sustainability Performance and Sustainability Disclosure – Reconciling Voluntary Disclosure Theory and Legitimacy Theory

Journal of Accounting and Public Policy, Vol. 35, pp. 455-476
Number of pages: 41 Posted: 17 Apr 2015 Last Revised: 02 Dec 2016
Katrin Hummel and Christian Schlick
WU Vienna University of Economics and Business and Independent
Downloads 1,576 (22,650)
Citation 35

Abstract:

Loading...

disclosure quality, sustainability performance, legitimacy theory, voluntary disclosure theory

3.

Consequences of Sustainability Reporting Mandates: Evidence from the EU Taxonomy Regulation

Accounting Forum, Forthcoming
Number of pages: 58 Posted: 04 Aug 2022 Last Revised: 25 Jun 2024
Katrin Hummel and Karina Bauernhofer
WU Vienna University of Economics and Business and WU Vienna University of Economics and Business
Downloads 999 (44,003)

Abstract:

Loading...

European Union, Regulation, Sustainability reporting, Taxonomy regulation

4.

Corporate Social Responsibility Disclosure: A Topic-Based Approach

Number of pages: 45 Posted: 26 Dec 2017 Last Revised: 19 Aug 2020
WU Vienna University of Economics and Business, WU Vienna, ESSEC Business School and York University - Schulich School of Business
Downloads 963 (46,286)
Citation 13

Abstract:

Loading...

CSR disclosure, explicit CSR, textual analysis, topic-based analysis, time trend

5.

Earnings Management -- Does Corporate Sustainability Performance Matter?

University of Zurich, Department of Business Administration, UZH Business Working Paper No. 358
Number of pages: 21 Posted: 17 Nov 2015
Katrin Hummel and Peter Ising
WU Vienna University of Economics and Business and Accenture AG
Downloads 655 (77,430)
Citation 1

Abstract:

Loading...

corporate sustainability performance, earnings management, discretionary accruals, real activity management, legitimacy theory, stakeholder theory

6.

Can the Integration of a Tax Compliant Transfer Pricing System Into the Management Control System Be Successful? Yes, It Can!

Journal of Accounting and Organizaional Change, Forthcoming
Number of pages: 50 Posted: 03 May 2016 Last Revised: 17 Apr 2018
Katrin Hummel, Dieter Pfaff and Benedikt Bisig
WU Vienna University of Economics and Business, University of Zurich and University of Zurich - Department of Business Administration
Downloads 519 (103,650)

Abstract:

Loading...

transfer pricing system integration, enabling use, transfer pricing system success, survey and interview data

7.

Disclosure on the Sustainable Development Goals – Evidence from Europe

Number of pages: 60 Posted: 09 Jul 2019 Last Revised: 16 Feb 2021
Katrin Hummel and Manuel Szekely
WU Vienna University of Economics and Business and University of Zurich
Downloads 409 (137,375)
Citation 12

Abstract:

Loading...

sustainable development goals; SDG; disclosure; reporting; stakeholders; textual analysis; content analysis

8.

Sustainability Performance and Tax Avoidance – Disentangling the Effects of Operational and Management Sustainability Performance

Number of pages: 41 Posted: 27 Jul 2017
Benedikt Bisig and Katrin Hummel
University of Zurich - Department of Business Administration and WU Vienna University of Economics and Business
Downloads 402 (140,149)
Citation 3

Abstract:

Loading...

operational sustainability performance, management sustainability performance, tax avoidance, effective tax rate, discretionary permanent book-tax differences

9.

The Information Content of Corporate Social Responsibility Disclosures in Europe: An Institutional Perspective

European Accounting Review
Number of pages: 64 Posted: 22 Apr 2019 Last Revised: 29 Apr 2020
WU Vienna, WU Vienna University of Economics and Business and Vienna University of Economics and Business - Department of Corporate Finance
Downloads 384 (147,544)
Citation 7

Abstract:

Loading...

CSR disclosure, value relevance, information environment, textual analysis, institutional environment

10.

The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements

Number of pages: 60 Posted: 04 Dec 2016 Last Revised: 31 Mar 2017
WU Vienna University of Economics and Business, Independent and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 356 (160,459)
Citation 2

Abstract:

Loading...

sustainability assurance, sustainability reporting, assurance quality, content analysis, sustainability performance, accounting assuror

11.

Management of Environmental and Social Risks and Topics in the Banking Sector - An Empirical Investigation

British Accounting Review, Forthcoming
Number of pages: 53 Posted: 09 Jul 2019 Last Revised: 30 Apr 2020
Katrin Hummel, Ute Laun and Annette Krauss
WU Vienna University of Economics and Business, Lucerne University of Applied Sciences and Arts - Business and University of Zurich - Department of Banking and Finance / CSP
Downloads 345 (165,964)

Abstract:

Loading...

social and environmental accounting (SEA), environmental management control system (EMCS), questionnaire survey, environmental performance, proactive strategy, value creation

12.

Much Ado About Nothing? Sustainability Disclosure in the Banking Industry

Zeitschrift für Wirtschafts-und Unternehmensethik (Journal for Business, Economics & Ethics), Vol. 16, No. 3, p. 369-393, 2015
Number of pages: 1 Posted: 09 Nov 2015 Last Revised: 02 May 2016
Katrin Hummel and Diana Festl-Pell
WU Vienna University of Economics and Business and University of Zurich
Downloads 242 (239,210)
Citation 1

Abstract:

Loading...

greenwashing, corporate sustainability disclosure, banking industry, materiality

13.

Integrating Environmental Management Control Systems to Translate Environmental Strategy into Managerial Performance

Journal of Accounting & Organizational Change, Forthcoming
Number of pages: 40 Posted: 31 Aug 2018 Last Revised: 13 Jun 2019
University of Stuttgart, University of Stuttgart, University of Stuttgart and WU Vienna University of Economics and Business
Downloads 235 (246,155)
Citation 2

Abstract:

Loading...

managerial behavior, environmental accounting, management control system, survey data, structural equation modeling

14.

Mandating the Sustainability Disclosure in Annual Reports – Evidence from the United Kingdom

Forthcoming in Schmalenbach Business Review, doi.org/10.1007//s41464-019-00069-8
Number of pages: 57 Posted: 28 Nov 2018 Last Revised: 07 Apr 2019
Katrin Hummel and Peter Gordon Roetzel
WU Vienna University of Economics and Business and University of Stuttgart
Downloads 196 (292,692)
Citation 7

Abstract:

Loading...

mandatory sustainability disclosure, regulation, reporting incentives, textual analysis

15.

Disciplines and Paradigms in Sustainability Accounting Research – A Systematic Literature Review and Citation Network Study

Number of pages: 39 Posted: 14 Feb 2022 Last Revised: 24 Oct 2022
Katrin Hummel and Ute Laun
WU Vienna University of Economics and Business and Lucerne University of Applied Sciences and Arts - Business
Downloads 194 (294,142)
Citation 1

Abstract:

Loading...

Sustainability Accounting, Interdisciplinarity, Research Paradigms, Literature Review, Citation Network Analysis

16.

The EU Non-Financial Reporting Directive and Loan Costs: Insights from Syndicated Loans

Number of pages: 83 Posted: 01 Dec 2023 Last Revised: 02 Jul 2024
Katrin Hummel and Dominik Jobst
WU Vienna University of Economics and Business and WU Vienna University of Economics and Business
Downloads 189 (301,164)

Abstract:

Loading...

sustainability reporting, disclosure regulation, non-financial reporting directive (NFRD), cost of debt

17.

Market Reactions to the Swiss 'Responsible Business Initiative' (RBI)

Number of pages: 42 Posted: 18 Nov 2021 Last Revised: 30 Mar 2022
Katrin Hummel and Simon Mösch
WU Vienna University of Economics and Business and PHD Candidate
Downloads 169 (332,505)
Citation 1

Abstract:

Loading...

Abnormal Returns, Event Study, Responsible Business Initiative, RBI, Sustainability Regulation

18.

Does Economics and Business Education Wash Away Moral Judgment Competence?

Journal of Business Ethics, Forthcoming
Number of pages: 1 Posted: 08 May 2016
Katrin Hummel, Dieter Pfaff and Katja Rost
WU Vienna University of Economics and Business, University of Zurich and University of Zurich - Institute for Organization and Administrative Science
Downloads 136 (397,327)
Citation 1

Abstract:

Loading...

Economics and Business Education, Moral Judgment Competence, Moral Reasoning, Self-Selection Effect, Treatment Effect