The context in which companies operate is changing rapidly. Advances in digitalization and automation, driven by artificial intelligence (AI) and new information technologies, not only have the potential to revolutionize corporate reporting, but are also changing the way we access and process information about corporate activities. At the same time, companies increasingly face the major challenge of creating financial value while effectively addressing and communicating pressing issues such as climate change, human rights and social equality. The increasing importance of ESG and sustainability in corporate management and external reporting is also radically changing the information environment of companies, not only in terms of regulatory requirements, but also in terms of the changing information needs and decision-making processes of investors, executives and other stakeholders. These developments give rise to numerous questions for the field of accounting from the perspective of both academia and practice.

The core objective of our research is a methodologically sound investigation of the opportunities and challenges of a modern information environment resulting from socio-economic changes and technological progress considering conflicting views an interests between companies, regulators, capital markets and stakeholders.

The focus is on questions relating to...

1. Corporate transparency, reporting and (capital market) communication (Corporate Reporting & Transparency)
2. Processing and dissemination of corporate information by different stakeholders (Stakeholders & Information Processing)
3. Importance and impact of alternative data and information technologies, such as FinTech, social media, crowd-based information, finfluencers, etc. (Alternative Data, Social Media & New Information Technology)

Methodologically, our research is primarily based on empirical quantitative methods and often uses innovative data bases and/or research methods. Our aim is to generate effective insights for science and practice into the function and effects of a constantly changing information environment for companies. We publish in leading international and national journals and present our work regularly at international and national conferences.