Key Audit Matters (KAMs) are informative for future accounting outcomes. Using FINBERT, a deep learning model for natural language processing that allows human-like text comprehension, we show that goodwill-related KAMs are predictive for firms' future impairments. In fact, we find that using...

We investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers. This is important because misleading communication may discredit ethical sustainability assurance practices. Based on signaling theory...

We investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers. This is important because misleading communication may discredit ethical sustainability assurance practices. Based on signaling theory...

Die vorliegende Dissertation umfasst drei empirische Studien zum Themengebiet unternehmerische Nachhaltigkeit. Die erste Studie untersucht, inwiefern sich sog. Agency-Probleme in Unternehmen auf Nachhaltigkeitsinvestitionen auswirken. Die zweite Studie untersucht, ob das Konsumentenprofil eines...