Research

2016

Herrmann, Theresa; Lachmann, Maik; Burkhardt, Christopher (2016),
Hedge Accounting: Impact of the Adoption of IFRS 9 for the Automotive Sector in Germany, in KoR IFRS, Vol. 16, No. 11:525-530 (in German)

2019

Herrmann, Theresa (2019),
The Decision Usefulness of Additional Fair Value Disclosures: One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs, Dissertation,  ISBN 978-3-658-24831-4

Disclosures on Fair Value Estimates: Differences in Investor Perception Between Gains and Losses (with Maik Lachmann)

Firms’ Disclosure of Financial Information via Social Media Platforms: What is an Ideal
Strategy? - A Literature Review (with Leonard Gabriel)

The Revised ISA 700 Auditor’s Report – Can Key Audit Matters and a Change to the Audit Opinion Presentation Format Narrow the Audit Expectation Gap?