o.Univ.-Prof. Dr. Dr. h.c. Alfred Wagenhofer (Head of Department)

Non-Financial Reporting: Economics and Real Effects.

The aim of this project is to develop theoretical results on the associations and causal effects of non-financial reporting (NFR) on corporate sustainability investment decisions and how accounting regulation can influence them. For example, one focus of the project is on investors and capital markets and their reactions to NFR in relation to the provision of capital and corporate pricing. Interdependencies between financial and non-financial reporting can occur and need to be identified. Similar interdependencies arise in quality assurance, especially in the audit of NFR. Another focus is on strategic interactions within the supply chain, as end producers rely on sustainability throughout the supply chain.

Education

Professional activities

Main research areas

Internal corporate accounting, external corporate accounting, controlling, international accounting

Publications

An overview of publications can be found in UGO and on our research page.

Scientific associations

• Full member of the Austrian Academy of Sciences

Membership in working groups:

• AFRAC - Advisory Board for Financial Reporting and Auditing, Chair of the IFR working group
• Austrian Working Group for Corporate Governance

Functions in scientific associations:

• Member of the board of the Schmalenbach Society for Business Administration
• 1997/98 President of the European Accounting Association
• 1999-2008 Member of the Core Faculty in the Doctoral Colloquium of the European Accounting Association
• 2004-2008 Vice President-Finance of the International Association for Accounting Education and Research
• 2005-2007 Vice President-International of the American Accounting Association
• 2009-2011 Chairman of the Association of School Teachers of Business Administration e.V.
• 2013-2014 Member, Doctoral Consortium Committee, American Accounting Association
• 2014-2018 Vice President-Research of the International Association for Accounting Education and Research

Journals

Co-Editor in Chief, Schmalenbach Journal of Business Research

Associate editor, Abacus

Member of the Editorial Board of the following journals (selection):

Accounting in Europe, Accounting Research Journal, Contemporary Accounting Research (2006 - 2010), European Accounting Review,Journal of Accounting & Organizational Change, Journal of Applied Accounting Reserach, Management Accounting Research, Review of Accounting Studies, The Journal of Management Accounting Research (1998-2001 and 2007-2009), The Journal of International Accounting Research (2001-2004)

Courses

An overview of current courses can be found in UGO. You can download the slides on internal and external management accounting in the course materials section.