Katrin Hummel

WU Vienna University of Economics and Business

Professor

Welthandelsplatz 1

Vienna, 1020

Austria

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 13,293

SSRN RANKINGS

Top 13,293

in Total Papers Downloads

4,410

SSRN CITATIONS
Rank 26,563

SSRN RANKINGS

Top 26,563

in Total Papers Citations

28

CROSSREF CITATIONS

6

Scholarly Papers (16)

1.

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 977 (27,787)
Citation 18

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

2.

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 572 (57,286)

Abstract:

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

3.

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, York University - Schulich School of Business and York University - Schulich School of Business
Downloads 535 (62,214)
Citation 9

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

4.

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 424 (82,668)

Abstract:

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

5.

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 235 (156,230)
Citation 2

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

6.

Stock Market Reactions and Corporate Social Responsibility (CSR) Disclosure in the Context of Negative CSR Events

Number of pages: 47 Posted: 21 Oct 2019 Last Revised: 05 Dec 2020
WU Vienna University of Economics and Business, WU Vienna, Vienna University of Economics and Business - Department of Corporate Finance and Modul University Vienna - Department of International Management
Downloads 205 (177,777)

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Market reactions, CSR disclosure, CSR event, Event study, Textual analysis, Abnormal returns, Shareholder value

7.

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 197 (184,449)

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

8.

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, Institute for Management and Innovation, Fernfachhochschule Schweiz and University of Zurich - Department of Banking and Finance / CSP
Downloads 195 (186,134)

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

9.

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 194 (187,017)
Citation 2

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

10.

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 166 (214,272)

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greenwashing, corporate sustainability disclosure, banking industry, materiality

11.

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 164 (216,473)
Citation 6

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

12.

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 134 (255,420)
Citation 1

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

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 132 (258,340)
Citation 1

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

14.

The Interdisciplinary Nature of Sustainability Accounting – A Systematic Literature Review and a Network Citation Study

Number of pages: 63 Posted: 28 Jul 2020 Last Revised: 17 Dec 2020
Ute Laun, Katrin Hummel and Peter Gordon Roetzel
Institute for Management and Innovation, Fernfachhochschule Schweiz, WU Vienna University of Economics and Business and University of Stuttgart
Downloads 102 (310,548)

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Accounting, sustainability, corporate social responsibility (CSR), systematic literature review, citation network analysis, interdisciplinarity

15.

The European Union Non-Financial Reporting Directive: Evidence on Regulatory Parameters and Firm-Value Consequences

Number of pages: 59 Posted: 12 Feb 2021
Katrin Hummel
WU Vienna University of Economics and Business
Downloads 90 (336,554)

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CSR Disclosure, Reporting Mandate, NFRD, Regulatory Parameters, Firm Value, Cost of Capital, Liquidity, Analyst Forecasting Accuracy

16.

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 88 (341,302)
Citation 3

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mandatory sustainability disclosure, regulation, reporting incentives, textual analysis