Philipp Richter

RESEARCH

Dr. Philipp Richter conducts research in the field of behavioral accounting. His work focuses on how executives make sound decisions under uncertainty—for example, regarding compensation, performance evaluation, and financial reporting—and which incentive and control systems promote these decisions. A key area of focus is cognitive biases in financial decision-making as well as sustainability management.

Further information can be found here.

Curriculum Vitae

Dr. Philipp Richter studied Business Administration in Magdeburg, Vienna, and Bielefeld from 2008 to 2012. He then worked as a Research Associate at the Chair of Controlling and Business Ethics at ESCP Europe in Berlin. After earning his doctorate in 2018, he held positions at various companies, most recently as a finance manager. During the summer semester of 2023, he served as a lecturer in the Accounting department at Martin Luther University Halle-Wittenberg. Since October 2023, Dr. Philipp Richter has been conducting research as a postdoctoral fellow at the Chair.

Publications

20 Entries

2026

Why Do Companies Engage in the Creation of Private Governance? A Systematic Literature Review and Research AgendaKapteina, B. D. S., Richter, P. C., Riegler, M. & Scholz, M., 2 Feb 2026, In: Journal of Business Ethics. 24 p.Electronic (full-text) versionResearch output: Contribution to journal > Research article
Managing Cognitive Bias in Finance: A Practical Framework for Better DecisionsRichter, P. C. & Schäfer, P., 2026, In: Strategic FinanceResearch output: Contribution to journal > Research article

2025

CSR incentives and corporate irresponsibility: evidence from the United StatesRichter, P. C., 29 Sep 2025, In: Review of accounting & finance. 20 p.Electronic (full-text) versionResearch output: Contribution to journal > Research article
Shaping the rules of the game: How political capabilities affect financial performanceRichter, P. C. & Kapteina, B., Mar 2025, In: European Management Review. 22, 1, p. 172-186, 15 p.Electronic (full-text) versionResearch output: Contribution to journal > Research article

2024

Steuerung von Digitalen Geschäftsmodellen: Entwicklung eines Rahmenwerks zur finanziellen Steuerung von kundenzentrierten ModellenRichter, P. C., 1 Mar 2024, In: Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung. 36, 2, p. 33-35, 4 p.Electronic (full-text) versionResearch output: Contribution to journal > Research article

2023

Take the Bull by the Horns: Surveillance Capitalism in the Public Policy SphereRichter, P. & Kapteina, B., 3 Oct 2023, New technologies and the future of individuals, organisations, and society: fourth edition. ESCP Research Institute of Management (ERIM), Vol. 2023. p. 115-122Electronic (full-text) versionResearch output: Contribution to book/conference proceedings/anthology/report > Conference contribution

2021

Shared Service Implementation in Multidivisional Organizations - A Meta-Synthesis StudyRichter, P. C. & Brühl, R., Jan 2021, In: Journal of general management. 46, 2, p. 73-90, 18 p., 1Electronic (full-text) versionResearch output: Contribution to journal > Research article
Die Umsetzung der CSR-Richtlinie – Wie berichten Unternehmen im europäischen Vergleich?Richter, P. C., Gawenko, W. & Kinne, K., 2021, In: WPg : Kompetenz schafft Vertrauen. 2021, 74, p. 703-715Research output: Contribution to journal > Research article
InnovationsmanagementRichter, P. C., 2021, In: Das Wirtschaftsstudium : wisu. 2021, 3, p. 267-269Research output: Contribution to journal > Research article
Shared Services: Configurations, Dynamics, and PerformanceRichter, P. C., 2021, In: Baltic journal of management : BJM. 16, 4, p. 501-518, 18 p.Electronic (full-text) versionResearch output: Contribution to journal > Research article