dr. Christoph Hörner

Bio

Christoph Hörner received his PhD in Accounting from the University of Bern (CH) and has joined Tilburg University's Department of Accountancy in 2018. He conducts mostly (experimental) research in the area of CSR/Sustainability and Management Accounting. One of his main interests is the role of morality and (social) norms in accounting related decisions. 

Courses

• Management Accounting for IBA

Recent publications

1. Should firms tie executive compensation to ESG targets?

   Hörner, C. (2023). Should firms tie executive compensation to ESG targets? Accountability in a Sustainable World Quarterly, 2(1), 23-27.

2. Agency Costs of Moral Accounting in Hierarchical Relationships

   Hörner, C. (2018). Agency Costs of Moral Accounting in Hierarchical Relationships. SSRN. https://ssrn.com/abstract=3228425

3. Investment Professionals’ Use of Corporate Social Responsibility Disc…

   Arnold, M. C., Hörner, C., Martin, P., & Moser, D. V. (2017). Investment Professionals’ Use of Corporate Social Responsibility Disclosures. SSRN.