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Department of Business and Economics
Drawing of a head, a wheel and a dropper in light rainbow colors © UA Ruhr

Publications of Professorship

We would like to give an overview of selected published articles that we have created. Further publications by the individual employees can be found in the respective web profiles on the team pages.

2024

  • Chrzan/Pott (2024): The steering effect of the EU taxonomy: Evidence from German institutional and retail investors. Review of Financial Economics. https://doi.org/10.1002/rfe.1213 

  • Chrzan/Pott (2024): Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy. Review of Quantitative Finance and Accounting. https://doi.org/10.1007/s11156-024-01297-x

  • Höfmann/Quick/Pott (2024): The impact of changes to auditors reporting and audit committee strength on bank directors’ perceptions and decisions: An Experimental Investigation, International Journal of Auditing 2024: 408-431.

  • Beer/Maniora/Pott (2024): The Risk of Silence - How the Capital Market Penalizes Social Media Passivity, Journal of Information Systems 1/2024, S. 1-34.

2023

  • Nissen/Chrzan/Banke (2023): FISG: Auswirkung auf die Prüfungsqualität und Unabhängigkeit des Abschlussprüfers – Erfahrungen und Einschätzungen aus der Praxis, WP-Praxis 9/2023, S.243-249.

  • Chrzan/Schönenberg/Vogt (2023): Unternehmenskommunikation via Social Media – Anpassungen während der COVID-19-Pandemie, Der Betriebswirt – Management in Wissenschaft und Praxis 2/2023, S.133-150.

  • Chrzan/Peters/Pott/Wettlaufer (2023): Empirische Befunde zur Nachhaltigkeitsberichterstattung deutscher und französischer Unternehmen. ZfU 02/2023, 115-147.

  • Höfmann/Quick/Pott (2023): The impact of changes to auditors reporting and audit committee strength on bank directors’ perceptions and decisions: An Experimental Investigation, International Journal of Auditing.

  • Beer/Pell/Pott (2023): Über die Bedeutung von Process Mining für die Zukunft der Wirt­schafts­prüfung, Die Wirt­schafts­prüfung.

  • Beer/Maniora/Pott (2023): COVID-19 pandemic and capital markets: the role of government responses. Journal of Business Economics.

2022

  • Banke/Lenger/Pott (2022): ESG Ratings in the Corporate Reporting of DAX40 Companies in Germany: Effects on Market Participants,   sustainability.

  • Beer/Maniora/Pott (2022): COVID-19 pandemic and capital markets: the role of government responses. Journal of Business Economics.

  • Banke/Maiwald (2022): Neue Pflichten für deutsche Unternehmen durch das nationale Lieferkettengesetz - Ausgestaltung des Gesetzes und Auswirkungen in der Praxis, WP-Praxis

  • Banke/Pott (2022): Nachhaltigkeitsberichterstattung im Zuge einer zunehmenden CSR-Regulierung: Auswirkungen auf nicht-kapitalmarktorientierte Unternehmen?, ZfU.

  • Rudkowski/Chrzan/Pott (2022): Disclosure requirements to policyholders as a tool for promoting green investments, VersR (10), 601.

  • Helmut/Nolte/Pott (2022): The Supply Chain Act - Recommendations for implementation in practice, ZCG 5/22: 203-209.

  • Helmut/Nolte/Pott (2022): The Supply Chain Act - scope, corporate obligations and control, ZCG 4/22: 161-166.

2021

  • Banke/Pott (2021): The Impact of the Corona Pandemic on Corporate Sustainability in Small and Medium-Sized Enterprises - A Qualitative Analysis, ZfU.

  • Pott/Heilmann/Freches, Effects of the FISG on Corporate Governance of Companies, BB 2021, 1835-1837.

2020

  • Freches/Heilmann/Pott (2020), Management Performance Measure in the Redesign of IAS. Actual improvement for the presentation of non-GAAP measures? IRZ, 11.

  • Forstmann/Heilmann/Höfmann (2020), Information added value or standard reporting? The development of KAM reporting in Germany. Der Betrieb, 47.

  • Heilmann/Höfmann/Pott (2020), Supervisory board and management board reporting "The tone makes the music": a text-immanent analysis. WPg, 12.

  • Gold/Heilmann/Pott/Rematzki (2020), Do key audit matters impact financial reporting behavior? International Journal of Auditing, 24(2).

  • Höfmann/Pott (2020) Impact of Key Audit Matters Reporting on Audit Committee Decision-Making Behavior - Increased Transparency, Audit Committee Quarterly I/2020, pp. 74-76.

2019

  • Heilmann/Rematzki/Pott (2019), One year of KAM reporting - Empirical analysis on the extended audit opinion in Germany,WP Praxis, 2nd ed.

  • Gold/Heilmann (2019), The consequences of disclosing key audit matters (KAMs): A review of the academic literature, Maandblad Voor Accountancy en Bedrijfseconomie, 93.

  • Höfmann/Heilmann/Pott (2019), Quality improvement for the supervisory board report? - An empirical analysis of supervisory board reports of DAX, MDAX and SDAX companies, KoR, 9.

2018

  • Thorsten Burg, Michelle Höfmann, Andreas Martensen, Wirtschaftsprüfung 2.0 - Herausforderungen und Chancen der Wirtschaftsprüfung im digitalen Wandel, WP-Praxis 2018 (11), pp. 343 - 350.
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