TUM – Technical University of Munich Menü

Prof. Dr. Janine Maniora


Finance and Accounting

Academic Career and Research Areas

Professor Maniora (b. 1985) conducts research at the intersections of three different research areas: (1) financial reporting and disclosure, including international financial accounting standards and non-financial disclosures such as sustainability and integrated reports, (2) disclosure regulations, including EU directives and innovative types of regulations, and (3) audit and assurance services, including audit fees, auditor characteristics, and the scope and level of voluntary assurance engagements.

Professor Maniora studied Business Administration and Economics at the Ruhr-Universität Bochum, majoring in International Accounting, Auditing, and Taxation. During her Ph.D. studies, she spent a year at the Accounting Department of Boston University (BU) as a visiting scholar and was invited to attend Ph.D. seminars in Accounting at Harvard Business School (HBS). She completed her Ph.D. at the Ruhr-Universität Bochum in 2016 and was Assistant Professor at TU Dortmund University from 2016 until 2018. In 2018, she was appointed Assistant Professor of Finance and Accounting at TUM.


  • German University Prize of the German Equities Institute (Deutsches Aktieninstitut, DAI) (2012)
  • Award of the Manfred Fischer Foundation (2010)

Key Publications (all publications)

Maniora J: „Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA”. Journal of Business Ethics. 2018; 142(4): 931-947.


Maniora J: „Is Integrated Reporting Really the Superior Mechanism for the Integration of Ethics into the Core Business Model? An Empirical Analysis”. Journal of Business Ethics. 2017; 140(4): 755-786.


Maniora J: Non-Financial Reporting and Disclosure Regulation: The Economics of Various Approaches to Disclosing Corporate Social Responsibility Information. Bochum: 2016.


Maniora J: „Die neue EU-Richtlinie zur Offenlegung nichtfinanzieller Informationen: Verum oder Placebo? Eine Ex ante-Analyse nichtfinanzieller Informationsanforderungen der EU-15 Mitgliedsstaaten und Ex post-Implikationen“. Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung. 2015; 3: 153-166.


Maniora J: „Der GRI G4 Standard - Synergie oder Antagonismus zum IIRC-Rahmenwerk? Erste empirische Ergebnisse über das Anwendungsverhältnis beider Rahmenwerke“. Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung. 2013; 10: 479-489.