Univ.-Prof. Dr. Mag. Dipl.-Ing. Stéphanie Mittelbach-Hörmanseder, MIM (CEMS)
Financial Accounting
Professorship for Financial Accounting
Head of Department
Stephanie.Mittelbach-Hoermanseder@uibk.ac.at
O.4.36
by arrangement
Stéphanie Mittelbach-Hörmanseder has an Austrian-French background and was born and raised in Vienna. She successfully completed her diploma studies in international business administration at WU Vienna and in technical mathematics at TU Vienna and holds a Master in Management (CEMS MIM) from HEC Paris. She began her academic career in 2005 as a research assistant at the Chair of Corporate Accounting and Auditing at WU Vienna and completed her doctorate in 2010 on the transition to IFRS in Germany. Her dissertation won the Stephan Koren Prize. After several years in Austrian industry, she returned to WU Vienna as an assistant professor in 2013, where her habilitation thesis on sustainability reporting ("Corporate Sustainability Reporting von Unternehmen - eine empirische Bestandsaufnahme") was accepted in fall 2022. She has completed visiting professorships and research stays at the University of Zurich in Switzerland, at EM Normandie in France and at the University of Regensburg in Germany. In addition to her achievements in research, she has a broad teaching portfolio, which includes the areas of external accounting in accordance with UGB and IFRS as well as sustainability reporting as part of Bachelor's and Master's programs and executive education.
Stéphanie Mittelbach-Hörmanseder attaches great importance to regular exchange with specialist and business practice. For this reason, she works closely with companies within the framework of practical collaborations and is involved in numerous practice-relevant specialist committees in the interests of academic transfer, including being co-editor of the Journal of Law and Accounting (RWZ), a member of the academic advisory board of the Institute of Public Auditors in Austria (IWP) and a member of the Austrian Financial Reporting and Auditing Committee (AFRAC).
On March 1, 2023, Stéphanie Mittelbach-Hörmanseder took up the Chair of External Accounting at the University of Innsbruck. She is married and the mother of 3 children.
As part of her research, Stéphanie Mittelbach-Hörmanseder deals with issues relating to corporate reporting that arise in particular from current regulatory or socio-political developments. Her work focuses on external accounting and sustainability reporting.
Her research focuses on the importance of non-financial information for the capital market and for users of annual reports. In particular, she analyzes the effect of the mandatory publication of non-financial information on the capital market in interaction with institutional factors. In the context of online reporting, she examines the user data of global corporations with the aim of determining which users access the digital online annual reports and which topics are relevant to them. In the context of increasing disclosure requirements for companies, it is important to find out what significance non-financial information has for users of annual reports in contrast to financial information. As part of her national, normative research, she is currently focusing on issues relating to accounting and the digitalization of annual reports, as well as regulatory developments on sustainability reporting and due diligence obligations in connection with supply chains at EU level, which will affect a large number of Austrian companies in the near future.
As part of her international research activities, she works methodically, in particular empirically and quantitatively, with data obtained from databases, surveys or log files of digital online reports. In addition, she is involved in the qualitative analysis of annual reports, where, among other things, the length, style and complexity of the textual components are analyzed.
Her work has been published in renowned national and international journals such as the European Accounting Review and Accounting and Business Research.
Publications and Presentations
Mittelbach-Hörmanseder, S., Oßwald, B. & Wurmhöringer, G., 2022, Handbuch zum Rechnungslegungsgesetz. Aschauer, E., Bertl, R., Fröhlich, C. & Mandl, D. (Hrsg.). 24. Lieferung Aufl. Wien: LexisNexis
Publikation: Beitrag in Buch/Konferenzband › Beitrag in Gesetzeskommentar
Hummel, K., Mittelbach-Hörmanseder, S., Cho, C. & Matten, D., 2022, (Elektronische Veröffentlichung vor Drucklegung) in: Accounting and Business Research
Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung
Isack, M., Mittelbach-Hörmanseder, S. & Aschauer, E., Dez. 2022, in: Accounting Perspectives. 21,4
Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung