Prof. Dr. Tobias Steindl,

Academic profile

Prof. Dr. Tobias Steindl studied International Business & Economics at the University of Innsbruck and the BI Norwegian Business School. He then completed his doctorate as part of a cotutelle programme at the Catholic University (KU) Eichst?tt-Ingolstadt (Dr. rer. pol.) and Macquarie University Sydney (Ph.D. in Accounting and Corporate Governance). During his time as a postdoctoral researcher at the KU Eichst?tt-Ingolstadt, he was a visiting scholar at Seattle University and the Universidad de Salamanca. Since May 2022, he has been a Professor (W2) of Corporate Social Responsibility Control, Reporting and Governance at the University of Regensburg. From January to April 2025, Prof. Steindl was a Visiting Scholar at San Diego State University (SDSU).

In his previous third-party funded projects (e.g. BayFOR, DAAD), Prof Steindl cooperated with interdisciplinary and international research institutions as well as with companies.

Practical experience

Prof. Steindl gained several years of practical experience at PricewaterhouseCoopers (PwC) and Bayerische Landesbank (BayernLB). In particular, he dealt with topics such as sustainability reporting, regulatory reporting and digitalisation.

Main areas of research

Prof. Steindl's research focuses on current issues at the interface between

• corporate social responsibility (CSR),
• corporate reporting and governance, and
• digitalisation.

Publications

The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis, Contemporary Accounting Research, 2025, forthcoming, with S. Küster & M. G?ttsche. 

Pricing firms’ biodiversity risk exposure: Empirical evidence from audit fees, Journal of Industrial Ecology, 2025, Vol. 29, No. 3, 828-845, with S. Küster und S. Hartlieb.

Stock Market Reactions to a Sovereign Wealth Fund's Broad-based Public Sustainability Engagement: European Evidence, Journal of Economic Behavior & Organization, 2025, Vol. 231, 106915, with  F. Habermann.

Carbon disclosures and information asymmetry: Empirical evidence on the importance of text in understanding numerical emission allowance disclosures, Journal of Industrial Ecology, 2024, Vol. 28, No. 6, 1883-1899, with  F. Habermann und S. Küster. 

Cultural Rule Orientation, Legal Institutions, and the Credibility of Corporate Social Responsibility Reports, Corporate Social Responsibility and Environmental Management, 2021, Vol. 28, No. 1, 310-331.

The Usefulness of Non-IFRS Segment Data, Journal of International Accounting, Auditing and Taxation, 2021, Vol. 43, No. 2, 100382, with  M. G?ttsche und S. Küster.

To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions, The International Journal of Accounting, 2020, Vol. 55, No. 3, 2050012, with  M. G?ttsche und S. Küster. (Lead Article)

Do Customers Affect the Value Relevance of Sustainability Reporting? Empirical Evidence on Stakeholder Interdependence, Business Strategy and the Environment, 2016, Vol. 25, No. 3, 149-164, with  M. G?ttsche und S. Gietl. (Lead Article)