Overview

The group's research focuses on non-financial reporting, assurance, management of environmental and social aspects, and transfer pricing.

Professor Hummel is the author of various textbooks and numerous articles in national and international journals (e.g. European Accounting Review, Journal of Accounting and Public Policy, Journal of Business Ethics, Journal of Accounting and Organizational Change, British Accounting Review, Schmalenbach Business Review). She is also a member of the Scientific Committee of the European Accounting Association Annual Congress and co-editor of the special issue on sustainability reporting of the journal Die Unternehmung.

In terms of methodology, Professor Hummel primarily applies empirical methods based on archival and survey data. For that purpose, she makes use of computer-assisted textual analysis which enables her to gather quantitative information from large amounts of text. This method is particularly useful for empicial archival-based research in the area of reporting.

Publications

Current research can be found on SSRN at: http://ssrn.com/author=1678086