Martin-Luther-Universität Halle-Wittenberg


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Workshop: Research in Ethics and Accounting

Der "Research in Ethics & Accounting Workshop" ist eine gemeinsame Initiative des Friede-Springer-Stiftungslehrstuhls für Unternehmensethik und Controlling (Prof. Philipp Schreck) sowie des Lehrstuhls für Wirtschaftsethik (Prof. Ingo Pies).  Ca. 2-3 Mal im Semester laden wir international angesehene Forscher zu Vorträgen nach Halle oder Wittenberg ein, um den wissenschaftlichen Austausch zu Controlling sowie Wirtschafts- und Unternehmensethik zu fördern. Darüber hinaus besteht für Fakultätsmitglieder die Möglichkeit zu Einzelgesprächen.

Wir freuen uns über eine möglichst hohe Beteiligung der Doktoranden, Habilitanden und Professoren. Eine gesonderte Anmeldung ist nicht erforderlich. Details wie Titel und Abstract werden jeweils kurz vor den Vorträgen per E-Mail und auf dieser Seite bekanntgegeben.

Ansprechpartner für die Veranstaltungen ist Philipp Schreck ().

Wir freuen uns auf spannende Vorträge von folgenden Kollegen:

Dr. Paolo Perego (Erasmus University Rotterdam)

Does new corporate disclosure add value? Textual attributes and assurance of Integrated Reporting

8. November, 18:00 Uhr, Raum SR.1, Große Steinstr. 73

Abstract: Integrated Reporting (IR) represents a recent and innovative initiative to connect in one company report a firm’s financial and non-financial performance in a clear and concise manner. This emergent approach is a relevant shift from existing reporting practices, which generally involve the production of financial statements in accordance with accounting standards and a separate, mostly voluntary, stand-alone sustainability/non-financial reporting. In this study, we examine the alleged economic benefits associated with the adoption of IR in the context of South Africa where it is mandatory since March 2010. We specifically document the relationships between various economic effects and textual characteristics of IR that capture both the “amount” (length/scope) and the “style” of information (readability and tone). We additionally explore the role of external assurance on IR as credibility-enhancing mechanism for this new form of corporate communication. Our results suggest that IR readability and conciseness are associated with several economic benefits for companies, in terms of market value, stock liquidity and expected future cash flow. Furthermore, we provide some evidence that assurance plays a key role in moderating these relationships: IR assurance mitigates the negative associations among low quality textual attributes and the economic consequences investigated. This study might be helpful to regulators and standard-setters interested in the promotion and enforcement of mandatory corporate disclosure initiatives similar to IR in South Africa.

Prof. Dr. Astrid Dannenberg (Universität Kassel)

Cheating under Pressure

15. November, 18:00 Uhr, Raum SR.1, Große Steinstr. 73

Abstract: We investigate experimentally if individuals and groups cheat more when they are in competition with rivals compared to a non-competitive environment. Our results show that individuals do not significantly change their behavior when they compete against other individuals or groups. Groups generally cheat more than individuals. Furthermore, they increase the degree of cheating in competition – but only when they compete against other groups and not when they compete against individuals.

Prof. Dr. Alfons Balmann (IAMO—Leibniz Institute of Agricultural Development in Transition Economies)

Can modern agriculture meet societal expectations?

10. Januar 2018, 18:00 Uhr, Raum SR.1, Große Steinstr. 73

Abstract: wird noch bekanntgegeben

Prof. Dr. Christoph Lütge (Technische Universität München)

Titel wird noch bekanntgegeben.

18. April 2018, 18:00 Uhr, Raum SR.1, Große Steinstr. 73

Abstract: wird noch bekanntgegeben

Frühere Vorträge

FH-Prof. Dr. Markus Scholz (FHWien der WKW)

"Beyond the Win-Win: Corporate Norm-Taking and Norm-Making" (25. Oktober 2017)

Prof. Dr. Gerhard Minnameier (Goethe-Universität Frankfurt am Main)

"Moral im ökonomischen Kontext: Eine systematische Verortung im Rahmen des Rational-Choice-Ansatzes" (19. April 2017)

Prof. Dr. Lutz Preuss (University of Sussex)

"Paradoxical thinking: What is it and how can it help to address tensions in corporate sustainability" (25. Januar 2017)

Prof. Dr. Hans van Oosterhout (Erasmus Universiteit Rotterdam)

"Authority and Democracy in Corporate Governance?" (7. Dezember 2016)

Prof. Dr. Isabella Grabner (Universiteit Maastricht)

"The complementarity between CSR disclosures and the use of CSR-based performance measures in CEO annual incentive contracts" (26. Oktober 2016)

Prof. Dr. Björn Fasterling (EDHEC Business School)

"Human Rights Due Diligence as Risk Management" (21. September 2016)

Prof. Dr. Juliane Reinecke (University of Warwick)

"When Industrial Democracy meets Corporate Social Responsibility - A comparison of the Bangladesh Accord and Alliance as response to the Rana Plaza disaster" (11. Mai 2016)

Prof. Dr. Siegwart Lindenberg (Rijksuniversiteit Groningen)

"Organizational dynamics: The interplay of mindsets, leaders, culture, and routines" (27. April 2016)

Prof. Dr. Bernd Irlenbusch (Universität zu Köln)

"Adam's Legacy: Hiding Behind Fig Leafs" (20. Januar 2016)

Dr. Andreas Ostermaier (Technische Universität München)

"Reciprocity and honesty in budgeting: An experimental investigation" (16. Dezember 2015)

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