Disclosure Tasks
(A09)
Subject Area
Operations Management and Computer Science for Business Administration
Term
since 2019
Project identifier
Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268
High-quality corporate reporting is crucial to the well-functioning of capital markets. Conceptually, high-quality reporting is a function of firms’ internal information provision, managers’ accounting choices, and auditors’ assurance processes. These factors can be understood as bundles of tasks, each requiring distinct skills. While it is generally acknowledged that internal tasks are a potentially limiting factor in the production of information, empirical evidence on the tasks and skills that map into high-quality financial (and nonfinancial) reporting remains scarce, primarily due to a lack of data. Leveraging the expertise and infrastructure bundled in the CRC, Bischof and Vetter (A09) aim to fill this void.
DFG Programme
CRC/Transregios
