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Research Affiliates

Katharina-Maria Wagner, M.Sc.
Katharina-Maria Wagner, M.Sc.

  • Quality of Sustainability Reporting
  • Legitimacy Theory

Since 10/2026 Research affiliate at the University of Passau
09/2025-10/2025

Research stay with Prof. Giovanna Michelon at the University of Padua, Italy

04/2023 - 09/2025 Women's Representative of the Faculty of Economic Sciences at the University of Passau
10/2021 - 09/2026 Research assistant at the Chair of Business Administration with focus on Accounting and Auditing at the University of Passau
10/2019 – 03/2021 Tutor for Mathematics for Economics and Corrections Assistant at the Teaching Unit for Computational Statistics and Mathematics at the University of Passau
10/2017 – 01/2018 Intern in the area of disposition/procurement at ZF Friedrichshafen AG in Passau
10/2015 – 09/2021 Studies of Economics (B.Sc.) and Business Administration (M.Sc.) at the University of Passau, majoring in Accounting, Finance and Taxation and second business language Italian

Wagner, Katharina-Maria, Kiesler, Finn, Berichterstattung über wohltätige Spenden - Eine empirische Analyse des EURO STOXX 50 (KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung), 26. Jg, 2026, S. 350-360

Schmid, Sebastian, Wagner, Katharina-Maria, Buchinger, Stefan, Greenwashing in der Nachhaltigkeitsberichterstattung – Eine Analyse deutscher börsennotierter Unternehmen (WPg), 78. Jg., 2025, S. 1270-1277.

Dr. Leonie Daum
Dr. Leonie Daum

  • Standard-setting in the field of international financial reporting
  • Implementation, application and enforcement of IFRS

Since 10/2026 Research Affiliate at the University of Passau
Since 03/2020 Audit Assistant at Daum Treuhand GmbH, Cologne
06/2020 – 09/2026 PhD programme in Management at the University of Innsbruck, specialising in Business Administration
10/2017 - 10/2019 Master’s degree in Accounting, Auditing and Taxation (M.Sc.) at the University of Innsbruck
10/2017 – 09/2019 Student assistant at the Institute of Accounting, Taxation and Auditing at the University of Innsbruck
10/2013 – 01/2017 Bachelor’s degree in Business Administration (B.Sc.) at the University of Cologne, specialising in income tax and accounting, as well as supply chain management

Daum, Leonie, Bilanzierung von Versicherungsverträgen nach IFRS 17: Eine kritische Würdigung (KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung), 26. Jg, 2026, S. 181 – 189.

Ad-hoc reviewer for Accounting in Europe

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