13 July 2026

Photo: University of Hamburg Business School

Read here about the oral examinations in June and July.

Jette Fabian, Dissertation Defense on July 13, 2026

Title and Topic of the Dissertation:

Dissertation Defense on July 13, 2026

Title and Topic of the Dissertation:

“Analysis of Technological and Regulatory Trends in the Field of Auditing, Accounting, and Corporate Governance”

This cumulative dissertation, consisting of four research papers, combines both empirical and practice-oriented studies that analyze technological and regulatory developments in the context of auditing, accounting, and corporate governance.

Using the audit of management reports as an example, the first paper examines the extent to which the use of task-specific artificial intelligence influences the perceived effectiveness and efficiency of the financial statement audit.

Against the backdrop of the 2022 amendment to the German Corporate Governance Code and the accompanying new recommendation to disclose the supervisory board’s competency profile in the form of a qualification matrix, the second paper analyzes the extent to which the competence of supervisory board members is related to the quality of financial reporting.

The third research chapter examines the initial design and implementation of the disclosure of these competencies in Germany.

The fourth chapter analyzes both the new requirements for corporate reporting resulting from the introduction of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standard (ESRS) E4, as well as current practices in biodiversity reporting by companies.

Overall, the research chapters of this dissertation demonstrate that technological innovations and regulatory reforms are key drivers of the current transformation of auditing, financial reporting, and corporate governance. The dissertation contributes to a deeper understanding of how companies, supervisory bodies, and auditors deal with technological and regulatory changes and what consequences these have for the further development of corporate reporting.

Advisor

Prof. Nicole V.S. Ratzinger-Sakel

My Experience at the School:

During my doctoral studies at the School, I particularly appreciated the warm and supportive atmosphere. The high degree of flexibility and the sense of camaraderie within the School helped create a motivating and supportive environment for my doctoral work. The willingness to naturally accommodate different life situations enabled me to successfully balance teaching, academic work, and family life. For me, this experience illustrates how the School’s values are put into practice every day. I would like to extend my special thanks to all members of the Chair of Auditing and Corporate Accounting, who, through their dedicated support, high level of professional expertise, and exceptional team spirit, have contributed significantly to my successful completion of my doctoral studies in a productive and inspiring environment.

My Plans for the Future:

My plans for the future focus on actively shaping the digital and sustainable transformation in the auditing profession and developing innovative, practical solutions to the current challenges we face in our day-to-day work. In doing so, I not only contribute my professional expertise through my work at RSM Ebner Stolz, but I also actively participate, for example, in a working group of the Institute of Public Auditors in Germany (IDW) to help shape regulatory developments for the future of the auditing profession. Furthermore, it is important to me to remain closely connected to the Chair of Auditing and Corporate Accounting in the future as well, in order to promote the ongoing exchange between academic research and professional practice.

Kerstin Mayer, Dissertation Defense on June 19, 2026

Title and Topic of the Dissertation:

„Implementing New Strategic Marketing Initiatives Across Domains: Empirical Research on Individuals' Behavioral Responses"

In my cumulative dissertation, consisting of three empirical projects, I examined how people respond to new strategic marketing initiatives. The focus is on the film industry (shorter release windows between theaters and home video), digital commerce (trend ads as social signals), and prosocial behavior (financial incentives for plasma donations).

Advisor

Prof. Michel Clement

My Experiences at the School:

What particularly shaped me during my time at the School was the close collaboration with industry partners such as Warner Bros. Discovery and the German Red Cross. To me, this is exactly what embodies the value of “openness”—that is, open exchange with other disciplines and communities beyond the university. This also included the opportunity to present my research at numerous international conferences, including EMAC in Odense, Bucharest, and Pozuelo de Alarcón; the SALTY Conference in Copenhagen, Bremen, and Vienna; the European Conference on Donor Health Management in Wijk aan Zee; and an invitational talk at CineEurope in Barcelona. At the same time, I have always found the faculty to be very connected: a collegial community that gave me the freedom to pursue my own research questions while always having support behind me.

My Plans for the Future:

After completing my doctorate, I would like to apply the insights from my research on the behavior of female consumers and stakeholders in a practical setting. I am deliberately keeping my options open as to whether this will be in academia or in the business world, because ultimately, my goal is to make a difference where well-founded research and strategic marketing intersect.

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