Search Results - "Hummel, Katrin"

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  1. 1

    The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory by Hummel, Katrin, Schlick, Christian

    Published in Journal of accounting and public policy (01-09-2016)
    “…The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure…”
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    Journal Article
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    The predictive role of hair cortisol concentrations for treatment outcome in PTSD inpatients by Hummel, Katrin V., Schellong, Julia, Trautmann, Sebastian, Kummer, Sylvia, Hürrig, Sabine, Klose, Michael, Croy, Ilona, Weidner, Kerstin, Kirschbaum, Clemens, Steudte-Schmiedgen, Susann

    Published in Psychoneuroendocrinology (01-09-2021)
    “…Psychological treatments of posttraumatic stress disorder (PTSD) are associated with non-response rates of up to 50%. This fact highlights the need to identify…”
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    Assessing Psychological Flexibility: What Does It Add Above and Beyond Existing Constructs? by Gloster, Andrew T., Klotsche, Jens, Chaker, Samia, Hummel, Katrin V., Hoyer, Jürgen

    Published in Psychological assessment (01-12-2011)
    “…The construct of psychological flexibility (PF) is a central concept in acceptance and commitment therapy. It is defined as the process of contacting the…”
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    Repetitive negative thinking: transdiagnostic correlate and risk factor for mental disorders? A proof-of-concept study in German soldiers before and after deployment to Afghanistan by Hummel, Katrin V, Trautmann, Sebastian, Venz, John, Thomas, Sarah, Schäfer, Judith

    Published in BMC Psychology (19-12-2021)
    “…Disorder-specific forms of Repetitive Negative Thinking (RNT) are associated with multiple diagnostic categories, indicating a transdiagnostic nature. Few…”
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    Examining bidirectional associations between perceived social support and psychological symptoms in the context of stressful event exposure: a prospective, longitudinal study by Thomas, Sarah, Kanske, Philipp, Schäfer, Judith, Hummel, Katrin Veronika, Trautmann, Sebastian

    Published in BMC psychiatry (28-11-2022)
    “…After stressful event exposure, higher perceived social support is a well-established correlate of decreased risk for psychological symptoms, including…”
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  6. 6

    Disclosure on the Sustainable Development Goals - Evidence from Europe by Hummel, Katrin, Szekely, Manuel

    Published in Accounting in Europe (02-01-2022)
    “…This study examines disclosure on the sustainable development goals (SDGs) in firms' annual reports. For a sample of European firms listed in the STOXX…”
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  7. 7

    The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements by Hummel, Katrin, Schlick, Christian, Fifka, Matthias

    Published in Journal of business ethics (01-02-2019)
    “…Research on sustainability assurance is still in its beginnings. One of the key questions in this field that also is of the highest practical relevance is…”
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  8. 8

    An Overview of Corporate Sustainability Reporting Legislation in the European Union by Hummel, Katrin, Jobst, Dominik

    Published in Accounting in Europe (01-09-2024)
    “…In recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by…”
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  9. 9

    Does Economics and Business Education Wash Away Moral Judgment Competence? by Hummel, Katrin, Pfaff, Dieter, Rost, Katja

    Published in Journal of business ethics (01-06-2018)
    “…In view of the numerous accounting and corporate scandals associated with various forms of moral misconduct and the recent financial crisis, economics and…”
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  10. 10

    Management of environmental and social risks and topics in the banking sector - An empirical investigation by Hummel, Katrin, Laun, Ute, Krauss, Annette

    Published in The British accounting review (01-01-2021)
    “…This paper investigates how environmental and social (E&S) risks and topics (i. e. E&S issues that are important in terms of adaptation to a changing business…”
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  11. 11

    The information content of corporate social responsibility disclosure in Europe: an institutional perspective by Mittelbach-Hörmanseder, Stéphanie, Hummel, Katrin, Rammerstorfer, Margarethe

    Published in The European accounting review (15-03-2021)
    “…This study examines how firm value (measured via stock prices) is related to corporate social responsibility (CSR) disclosure and how the institutional…”
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  12. 12

    Corporate social responsibility disclosure: a topic-based approach by Hummel, Katrin, Mittelbach-Hörmanseder, Stéphanie, Cho, Charles H., Matten, Dirk

    Published in Accounting and business research (02-01-2024)
    “…In this study, we investigate the potential differences in topic-specific corporate social responsibility (CSR) disclosure between companies located in liberal…”
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  13. 13

    Integrating environmental management control systems to translate environmental strategy into managerial performance by Rötzel, Peter G, Stehle, Alexander, Pedell, Burkhard, Hummel, Katrin

    “…Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into…”
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  14. 14

    Can the integration of a tax-compliant transfer pricing system into the management control system be successful?: Yes, it can by Hummel, Katrin, Pfaff, Dieter, Bisig, Benedikt

    “…PurposeThis paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book…”
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    Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom by Hummel, Katrin, Rötzel, Peter

    Published in Schmalenbach business review (01-05-2019)
    “…This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The…”
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    Can the integration of a tax-compliant transfer pricing system into the management control system be successful? by Hummel, Katrin, Pfaff, Dieter, Bisig, Benedikt

    “…Purpose This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book…”
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    Journal Article
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    Harassment and Its Association With Depressive Symptoms and Suicidal Behavior: The Role of Perceived Stigma and Nondisclosure by Thomas, Sarah, Hummel, Katrin Veronika, Schäfer, Judith, Wittchen, Hans-Ulrich, Trautmann, Sebastian

    Published in Psychological services (01-02-2023)
    “…Social factors play a crucial role in moderating the impact of severe stressful events on mental health. Exposure to harassment, hence to unwanted negative…”
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