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Publikationen zum Schwerpunkt Corporate Governance & Accountability (CGA)


Bigus, J., Hua, M. & Raithel, S. (2021). Lifting the Fog on Corporate Reputation Research in Accounting, Working Paper, Freie Universität Berlin, 2021.

Hock, S. J., &  Raithel, S. (2020). Managing Negative Celebrity Endorser Publicity: How Announcements of Firm (Non)Responses Impact Stock Returns, Management Science, 66(3), 1473-1495.

Mafael, A., Raithel, S. & Hock, S.J. (2021). Managing Customer Satisfaction after a Product Recall: The Joint Role of Remedy, Brand Equity, and Severity. Journal of the Academy of Marketing Science, Online First. https://doi.org/10.1007/s11747-021-00802-1

Mueller, E. F., & Flickinger, M. (2021): It's a Family Affair: How Social Identification Influences Family CEO Compensation, Corporate Governance: An International Review, 29: 461-478.


Drenkhahn, K., Momsen, C., Diederichs, L. F. (2020): Organisationsdelikte und Beteiligungsstrafbarkeit. NJW 73, S. 2582-2587

Grahn, A. (2020a). Precision and Manipulation of Non-Financial Information: The Curious Case of Environmental Liability. Abacus, 56 (4): 495-534

Grahn, A. (2020b). Emission Levels and Greenhouse Gas Emissions Disclosure: Evidence from Private Firms. Working paper, Freie Universität Berlin, 2020, https://ssrn.com/abstract=3230783.

Jackson, G., Bartosch, J., Kindermann, D., Knudsen, J.S. & Avetisyan, E. (2020). Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison. Journal of Business Ethics, 162, 323–342. 

Momsen, C. & Benedict, P. (2020). Limited Protection and No Reward: An Overview of Whistleblowing in Germany, Kriminalpolitische Zeitschrift 2020, 234-240.

Raithel, S. & Hock, S. J. (2020). The Crisis‐Response Match: An Empirical Investigation, Strategic Management Journal, Online First, doi:10.1002/smj.3213.

Schulz, A. C., & Flickinger, M. (2020). Does CEO (over) compensation influence corporate reputation?. Review of Managerial Science, 14(4), 903-927.


Asbahr, K. & Ruhnke, K. (2019). Real effects of reporting key audit matters on auditor judgment and choice of action, International Journal of Auditing, 165-180.

Jackson, G.HelfenM., Kaplan, R., Kirsch, A., Lohmeyer, N. (2019) The problem of de-contextualization in organization and management research. In: Research on the Sociology of Organizations (in print).

Momsen, C. & Willumat, M. (2019). Strafrechtliche Verantwortlichkeit von Unternehmen für Menschenrechtsverletzungen - Zurechnung von Verantwortung entlang von Wertschöpfungsketten, Kriminalpolitische Zeitschrift 2019, 323-337.

Ruhnke, K. & Schmidt, M. (2019). The resolution of audit-detected misstatements, Journal of Applied Accounting Research, 41-62.

Weiss, M. & Morrison, E. W. (2019). Speaking up and moving up? How voice affects employees’ social status. Journal of Organizational Behavior, 40(1), 5-19.


Ambos, K. & Momsen, C. (2018). Introduction: Human Rights Compliance and Corporate Criminal Law, in: Ambos, K. /Momsen, C. (ed.), Criminal Law Forum Special Edition: Human Rights Compliance and Corporate Criminal Liability, Volume 29, No. 4, December 2018, 495–498.

Drenkhahn, K. (2018): Wirtschaftskriminalität als kriminologisches Forschungsfeld, in: Stein, U., Greco, L., Jäger, C., Wolter, J. (Hrsg.): Systematik in Strafrechtswissenschaft und Gesetzgebung. Festschrift für Klaus Rogall zum 70. Geburtstag am 10. August 2018. Berlin, S. 27-42.

Eichfelder, S., Hechtner, F. & Hundsdoerfer, J. (2018). Formula Apportionment: Factor Allocation and Tax Avoidance. European Accounting Review, 27(4), S. 649-681.

Helfen, M., Schüßler, E., Sydow, J. (2018): How can employment relations in global value networks be managed towards social responsibility. In: Human Relations 71 (in print).

Jackson, G, Doellgast, V., Baccaro, L. (2018): Corporate social responsibility and labour standards: Bridging business management and employment relations perspectives. In: British Journal of Industrial Relations 56(1): 3-13.

Kirsch, A. (2018) The gender composition of corporate boards: A review and research agenda. In: Leadership Quarterly 29(2): 346-364.

Lohmeyer, N., Jackson, G. (2018). The business case as new vocabulary of motive: Discourse coalitions around CSR in Germany, 1970-2014. In: Academy of Management Best Paper Proceedings. Chicago.

Schreck, P., Raithel, S. (2018): Corporate Social Performance, Firm Size, and Organizational Visibility: Distinct and Joint Effects on Voluntary Sustainability Reporting, In: Business & Society, 57 (4): 742-778.

Weiss, M., Kolbe, M, Grote, G., Spahn, D., R., & Grande, B. (2018). We can do it! Inclusive leader language promotes voice behavior in multi-professional teams. Leadership Quarterly, 29(3), 389-402.


Bottenberg, K., Tuschke, A., & Flickinger, M. (2017): Corporate Governance Between Shareholder and Stakeholder Orientation: Lessons from Germany, Journal of Management Inquiry, 26(2): 165-180.

Engert, A. & Goldlücke, S. (2017). Why Agents Need Discretion: The Business Judgment Rule as Optimal Standard of Care. Review of Law and Economics 13(1), 1–38.

Jackson, G., Rathert, N. (2017): Private governance as regulatory substitute or complement? A comparative institutional theory of CSR adoption by multinational corporations. In: Research in the Sociology of Organizations 49: 445-478.


Blaufus, K., Hundsdoerfer, J., Jacob, M., Sünwoldt, M. (2016): Does Legality Matter? The Case of Tax Avoidance and Evasion. In: Journal of Economic Behavior and Organization 127: 182-206.

Engert, A. (2016). Why manager liability fails at controlling systemic risk. Lomfeld, B., Somma, A., Zumbansen, P. (eds.). Reshaping Markets. Economic Governance, the Global Financial Crisis and Liberal Utopia. Cambridge (Cambridge University Press) 2016, 161–184

Flickinger, M., Wrage, M., Tuschke, A., & Bresser, R. (2016): How CEOs Protect Themselves against Dismissal: A Social Status Perspective, Strategic Management Journal, 37(6): 1107-1117.

Helfen, M., Schüßler, E., Stevis, D. (2016): Translating European Labor Relations Practices to the United States Through Global Framework Agreements? German and Swedish Multinationals Compared. In: ILR Review 69(3): 631-655.

Ruhnke, K., Schmidt, M (2016): Changing the institutional framework of statutory audit: Internal stakeholders' perceptions of the associated benefit and costs. In: European Accounting Review 25(1): 59-79.


Bigus, J. (2015): Auditor Reputation Under Different Negligence Regimes. In: Abacus 51(3): 356-378.

Bigus, J. (2015a). Reputation in Auditor Liability under Vague and Precise Negligence. Abacus, 51(3), 356-378.

Bigus, J. (2015b). Loss Aversion, Audit Risk Judgments, and Auditor Liability, European Accounting Review, 24(3), 581-606

Luo, X., Wang, H., Raithel, S., Zheng, Q. (2015): Corporate social responsibility, analyst stock recommendations, and firm ruture returns. In: Strategic Management Journal 36 (1): 123-136.

Raithel, S., Schwaiger, M., (2015): The effects of corporate reputation perceptions of the general public on shareholder value. In: Strategic Management Journal 36(6): 945-956.


Engert, A., (2014). Private Normsetzungsmacht: Die Standardisierung von Regelungen im Markt als Form der Fremdbestimmung. Rechtswissenschaft 5(3), 301–340

Jackson, G. & Brammer, S. (2014). Grey Areas:  The Unexpectedly Weak Link between Corporate Irresponsibility and Reputation. Socio-Economic Review, 12(1), 153-218

Krauß, P., Pronobis, P., Zülch, H. (2014): Abnormal audit fees and audit quality: initial evidence from the German audit market. In: Journal of Business Economics 85(1): 45-84.

Ruhnke, K. & Schmidt, M. (2014a). Detecting misstatements in financial statements: the relationship between inherent and control risk factors and audit differences, Auditing: A Journal of Practice & Theory, 247-269

Ruhnke, K. & Schmidt, M. (2014b). The audit expectation gap: existence, causes, and the impact of changes,  Accounting and Business Research, 572-599.


Sydow, J., Frenkel, S. (2013): Labor, risk, and uncertainty in global supply networks—Exploratory insights. In: Journal of Business Logistics 34(3): 236-247.

Organized Creativity
Garment Supply Chain Governance Project
Scientific Network on "Field-Configuring Events"
Microfoundations of Institutions
Einstein Center Digital Future (ECDF) /  W1-Stiftungsprofessuren am Department Wirtschaftsinformatik
Scientific Network “Temporary Organizing”