Disclosure Tasks (A09)

Subject Area Operations Management and Computer Science for Business Administration
Term since 2019
Project identifier Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268
 

Project Description

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
Subproject of TRR 266:  Accounting for Transparency
Applicant Institution Universität Paderborn
Project Heads Professor Dr. Jannis Bischof; Professor Felix Vetter, Ph.D., until 7/2024