We conduct research in strong research alliances, individually and as a team. Our focus is on accounting as the language of business. We focus on current global economic and social challenges, such as sustainability.


The complete list of our publications can be found at Open Access LMU.Open Access der Universitätsbibliothek


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Selected Publications

  • Beyer, B., Chaskel, R., Euler, S., Gassen, J., Großkopf, A. K., & Sellhorn, T. (2023). How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment. Journal of Accounting Research

  • Ernstberger, J., Pellens, B., Schmidt, A., Sellhorn, T., & Weiß, K. (2024). Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality. European Accounting Review, 1–26.

  • Sellhorn, Thorsten und Wagner, Victor (2024): The forces that shape mandatory ESG reporting. In: Kuntz, Thilo (Hrsg.): Research Handbook on Environmental, Social and Corporate Governance. Research Handbooks in Corporate Law and Governance, Northampton: Edward Elgar Publishing.

List of Publications

The complete list of all publications is available at Open Access LMU. Open Access der Universitätsbibliothek

Research Approach and Methods

We address current economic and socio-political topics such as sustainable development and climate change within accounting research. For example, we deal with the question of how transparency can emergence and investigate its benefits and potential downsides. Our team investigates the influencing factors and economic effects of accounting, business analysis and auditing phenomena in order to contribute to scientific theorising as well as to problem-solving in business and regulatory practice. Our research is application-orientated and we maintain a lively exchange with practitioners.

Our methodological approach - based on economic and behavioural theory - is primarily empirical, but without denying the relevance of other methodological approaches. We work with archive data, field studies and surveys, among other things.

Current Project: Sustainability in the Spotlight

The SRN enables companies, users, and researchers to compare sustainability reporting standards and assess companies based on their sustainability reporting.


Research-Highlight: CO2 labels influence eating behavior

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Labeling the carbon footprint of food prompts people to eat more sustainably: This was the key finding for TRR 266 Accounting for Transparency researchers from LMU Munich, HU Berlin and Aalto University in Finland in a recent field trial.

6 Min | 23 Feb 2024

Research Network

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Collaborative Research Centres and Project Cooperations