Martin Luther University Halle-Wittenberg

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Workshop: Research in Ethics and Accounting

The "Research in Ethics & Accounting Workshop" is a joint initiative of the Friede Springer Chair of Business Ethics and Management Accounting (bema; Prof. Philipp Schreck) and the Chair of Economic Ethics (Prof. Ingo Pies). About 2-3 times a year we invite internationally renowned researchers to present their work in Halle or Wittenberg, in order to facilitate scientific exchange in management accounting as well as business- and economic ethics. Furthermore, faculty members have the possibility of individual conversations with the speakers.

We are looking forward to see many colleagues, doctoral candidates, and professors. Registration is not necessary. Shortly before the talks, details such as presentation title and abstract are provided by email and on this page.

Philipp Schreck is the contact person for this workshop series ().

We are looking forward to interesting talks by the following colleagues:

Dr. Paolo Perego (Erasmus University Rotterdam)

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

November 8, 6.00 pm, Room 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 (University of Kassel)

Cheating under Pressure

November 15, 6.00 pm, Room 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?

January 10, 2018, 6.00 pm, Room SR.1, Große Steinstr. 73

Abstract: tba

Prof. Dr. Christoph Lütge (Technical University of Munich)

Title to be anounced.

April 18, 2018, 6.00 pm, Room SR.1, Große Steinstr. 73

Abstract: tba

Previous speakers

FH-Prof. Dr. Markus Scholz (Vienna University of Applied Sciences for Management & Communication)

"Beyond the Win-Win: Corporate Norm-Taking and Norm-Making" (October 25, 2017)

Prof. Dr. Gerhard Minnameier (Goethe University Frankfurt)

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

Prof. Dr. Lutz Preuss (University of Sussex)

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

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

"Authority and Democracy in Corporate Governance?" (December 7, 2016)

Prof. Dr. Isabella Grabner (Maastricht University)

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

Prof. Dr. Björn Fasterling (EDHEC Business School)

"Human Rights Due Diligence as Risk Management" (September 21, 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" (May 11, 2016)

Prof. Dr. Siegwart Lindenberg (University of Groningen)

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

Prof. Dr. Bernd Irlenbusch (University of Cologne)

"Adam's Legacy: Hiding Behind Fig Leafs" (January 20, 2016)

Dr. Andreas Ostermaier (Technische Universität München)

"Reciprocity and honesty in budgeting: An experimental investigation" (December 16, 2015)