Katrin Hummel

University of Zurich

Senior Research and Teaching Assistant

Rämistrasse 71

Zurich, CH-8006

Switzerland

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 15,844

SSRN RANKINGS

Top 15,844

in Total Papers Downloads

3,099

SSRN CITATIONS
Rank 41,610

SSRN RANKINGS

Top 41,610

in Total Papers Citations

10

CROSSREF CITATIONS

3

Scholarly Papers (14)

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
University of Zurich and Independent
Downloads 778 (31,725)
Citation 5

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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
University of Zurich and Accenture AG
Downloads 530 (52,825)

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

3.

Implicit Versus Explicit Corporate Social Responsibility Disclosure: A Textual Analysis

Number of pages: 54 Posted: 26 Dec 2017
University of Zurich, WU Vienna, York University - Schulich School of Business and York University - Schulich School of Business
Downloads 429 (68,611)
Citation 5

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CSR disclosure, implicit CSR, explicit CSR, readability, textual analysis, tone

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
University of Zurich, University of Zurich and University of Zurich - Department of Business Administration
Downloads 384 (78,243)
Citation 1

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

5.

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
University of Zurich, Independent and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 178 (172,907)

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

6.

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 University of Zurich
Downloads 145 (205,829)

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

7.

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
University of Zurich and University of Zurich
Downloads 140 (211,780)

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greenwashing, corporate sustainability disclosure, banking industry, materiality

8.

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
University of Zurich, University of Zurich and University of Zurich - Institute for Organization and Administrative Science
Downloads 133 (220,725)

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

9.

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 University of Zurich
Downloads 92 (286,539)

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

10.

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

Number of pages: 39 Posted: 09 Jul 2019
Katrin Hummel, Ute Laun and Annette Krauss
University of Zurich, University of Zurich - Department of Business Administration and University of Zurich - Department of Banking and Finance / CSP
Downloads 75 (326,913)

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

11.

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

Number of pages: 76 Posted: 22 Apr 2019
WU Vienna, University of Zurich and Vienna University of Economics and Business - Department of Corporate Finance
Downloads 74 (326,913)
Citation 1

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CSR disclosures, value relevance, information environment, textual analysis

12.

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
University of Zurich and University of Stuttgart
Downloads 60 (365,263)
Citation 2

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mandatory sustainability disclosure, regulation, reporting incentives, textual analysis

13.

Reporting on the Sustainable Development Goals – Early Evidence from Europe

Number of pages: 36 Posted: 09 Jul 2019
Katrin Hummel
University of Zurich
Downloads 53 (387,364)

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SDGs; reporting; institutional environment; firm characteristics; textual analysis; content analysis

14.

Stock Market Reactions and CSR Disclosure in the Context of Negative CSR Events

Number of pages: 23 Posted: 21 Oct 2019
University of Zurich, WU Vienna, Vienna University of Economics and Business - Department of Corporate Finance and Modul University Vienna - Department of International Management
Downloads 28 (493,938)

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Capital Markets, Corporate Social Responsibility, CSR disclosure, Event Study, Textual Analysis