Professional Experience.

Transkript

1 Dr. Sebastian Hoffmann Assistant Professor of Accounting and Auditing Department of Accounting and Auditing HHL Leipzig Graduate School of Management Jahnallee Leipzig Germany Professional Experience HHL Leipzig Graduate School of Management, Leipzig, Germany (AACSB accredited) 2007 to present Academic Positions: o Assistant Professor of Accounting and Auditing (since 2011) o Research Associate to the Chair of Accounting and Auditing and Lecturer (until 2011) Administrative Positions: o Member of the Senate (since 2008) o Member of the Examination Boards of MBA and M.Sc. programs (since 2008) Teaching Assignments (English language): o MBA: Financial Analysis, International Accounting o Executive MBA: Managerial Accounting, Accounting-Based Decision Making o M.Sc.: Cost Accounting, Financial Accounting, International Accounting, Corporate Governance and Auditing, Advanced (Group) Accounting External Funding: o Acquiring third party funds through field projects worth 100,000 EUR ESCP Europe, Berlin, Germany (AACSB accredited) 2014 to present Academic Position: o Guest Lecturer for the MBA program Teaching Assignments (English language): o Managerial Accounting Wyzsza Szkola Handlowa (University of Business), Wroclaw, Poland 2011 to present Academic Position: o Guest Professor for the Executive MBA program Teaching Assignments (English language): o Cost Accounting o International Accounting AKAD University, Frankfurt/M., Leipzig, Stuttgart, Germany (University of Applied Sciences) 2010 to present Academic Position: o Visiting Professor for graduate accounting classes Teaching Assignments (German language): o Bookkeeping, Wrap-up Course Financial Accounting o Special-purpose Balance Sheets o International Accounting

2 Gesellschaft für kapitalmarktorientierte Rechnungslegung (Society for Capital Market Oriented Financial Reporting) 2007 to 2013 Executive Board Member with responsibilities for operating activities and finance Sparkasse Leipzig (Local Savings Bank of Leipzig) 2002 to 2005 Trainee in Sales (Business and Private Clients), Restructuring, Investment Banking Educational Qualification Doctorate in business sciences (Dr. rer. oec.), HHL Leipzig Graduate School of Management (AACSB accredited), 2011, summa cum laude, Topic of Dissertation: Lobbying in the Context of Accounting Standard Setting Diploma in business administration (Dipl.-Kfm.), HHL Leipzig Graduate School of Management (AACSB accredited), 2007, very good Diploma in business administration (Dipl.-Bw. (BA)), Saxon University of Cooperative Education, 2005, very good Awards and Scholarships Beta Gamma Sigma, Scholarship, 2009 German Academic Exchange Service, Conference Scholarship, 2011, 2013 HEC Montréal/IAAER, Case Competition Winner, 2012 HHL Leipzig Graduate School of Management, Research Award 2008, 2009, 2010, 2011 Research Grants Chartered Accountants Ireland Educational Trust, 2013, The audit profession in times of rapid transition (together with Dominic Detzen and Lisa Evans), 16,500 EUR Professional Service Accounting & Finance Association of Australia and New Zealand, Ad hoc Reviewer Accounting History, Ad hoc Reviewer Accounting History Review, Ad hoc Reviewer American Accounting Association, Ad hoc Reviewer Business Research (BuR), Ad hoc Reviewer Central European Journal of Operations Research, Ad hoc Reviewer German Academic Association for Business Research (VHB), Ad hoc Reviewer

3 Research Interests Accounting Standard Setting Accounting Regulation Accounting History Current Research Projects The Organizational Context of Standard Setting: The Role of IASB s Technical Staff in Comment Letter Analysis Muddling Through and Incrementalism in International Accounting Standard Setting [with Dominic Detzen] The audit profession in times of rapid transition [with Dominic Detzen and Lisa Evans] On an accounting based valuation of small and medium sized firms [with Alexander Lahmann] On the Ubiquity of Accountability: The Handelshochschule Leipzig in the Claws of Nazism [with Dominic Detzen] Reporting Human Resources A Comparison of India and Germany [with Vasanthi Srinivasan and Padmini Srinivasan] Publications and Presentations PEER REVIEWED JOURNAL ARTICLES Lobbying on accounting standard setting in the parliamentary environment of Germany, Critical Perspectives on Accounting, in press, DOI: /j.cpa [with The regulation of asset valuation in Germany, Accounting History, Vol. 18 (2013), No. 3, [with Dominic Detzen] Bright Pharmaceuticals SE: Accounting for a business combination under IFRS 3, Accounting Education, Vol. 22 (2013), No. 3, [with Dominic Detzen and Das Joint Conceptual Framework von IASB und FASB: praktische Implikationen aus dem Abschluss der Phase A für kapitalmarktorientierte Unternehmen, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Vol. 12 (2012), No. 2, [with Dominic Detzen] Wesentliche Implikationen des BilMoG für die Finanzberichterstattung in Anhang und Lagebericht, Controlling Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Vol. 22 (2010), No. 10, [with Umsatz- bzw. Ertragsrealisation im Rahmen von Sale-and-Buy-Back-Transaktionen, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR) 2010, [with Henning Zülch and Lena Siggelkow] Politische Ökonomie der Rechnungslegung Bisherige Forschungsergebnisse und künftige Forschungsperspektiven unter besonderer Berücksichtigung des Lobbyingkonzepts, Journal für Betriebswirtschaft 2009, 1-29 [with Henning Zülch and Ronny Gebhardt]

4 BOOKS AND MONOGRAPHS Enforcement-Guide: Wegweiser für das Prüfungsverfahren in Deutschland und Österreich, ISBN , 2nd edition, in press [with Henning Zülch, Oliver Beyhs and Günther Hirschböck] Enforcement-Guide: Wegweiser für das DPR-Verfahren, ISBN , Berlin 2012 [with Henning Zülch, Oliver Beyhs and Patrick Krauß] IFRS 7: Angaben zu Finanzinstrumenten, ISBN , Weinheim 2010 [with Henning Zülch and Martin Wünsch] Praxiskommentar BilMoG, ISBN , Weinheim 2009 [with Prof. Dr. Asset-Backed-Securities und Kreditderivate: eine vergleichende Analyse zu deren Einsatz in der Kreditportfoliosteuerung, ISBN , Saarbrücken 2008 SELECTED OTHER JOURNAL ARTICLES Deutschland und Österreich als Beispiele der Implementierung hybrider Enforcement- Systeme in Europa, Die Wirtschaftsprüfung (WPg), in press [with Matthias Höltken] Zur Angabe der Vorstandsbezüge des Alleinvorstands einer börsennotierten AG: Anmerkungen zum Beschluss des OLG Frankfurt/M. vom Unternehmensteuern und Bilanzen (StuB), Vol. 13 (2013), No. 13, P [with ESMA Die neue europäische Wertpapier- und Kapitalmarktaufsicht, Europäisches Wirtschafts- und Steuerrecht (EWS), Vol. 22 (2011), No. 5, P [with Henning Zülch and Dominic Detzen] 37q WpHG Kurzkommentar zu OLG Frankfurt/M. Beschluss v WpÜG 3/10, Entscheidungen zum Wirtschaftsrecht (EWiR), Vol. 27 (2011), No. 9, P Das Bilanzrechtsmodernisierungsgesetz (BilMoG) Auswirkungen auf die betriebliche Altersversorgung aus sicht der Wissenschaft, Betriebliche Altersversorgung (BetrAV) 2010, P [with Henning Zülch and Marcus Salewski] Rechnungslegungs-Enforcement in Deutschland, Zeitschrift für Corporate Governance (ZCG) 2010, P Rechtsprechung zum Rechnungslegungs-Enforcement in Deutschland, Deutsches Steuerrecht (DStR) 2010, P [with Probleme und mögliche Lösungsansätze der neuen Ausschüttungssperre nach 268 Abs. 8 HGB, Der Betrieb (DB) 2010, P [with 315 HGB Kurzkommentar zu OLG Frankfurt/.M. Beschluss v WpÜG 11, 12/09, Entscheidungen zum Wirtschaftsrecht (EWiR) 2010, P [with Henning 37 WpHG Kurzkommentar zu OLG Frankfurt/M. Beschluss v WpÜG 1, 3/08, Entscheidungen zum Wirtschaftsrecht (EWiR) 2009, P [with Henning Die Modernisierung des deutschen Handelsbilanzrechts durch das BilMoG: Wesentliche Alt- und Neuregelungen im Überblick, Der Betrieb (DB) 2009, P [with Voraussetzungen der Fehlerfeststellung und Fehlerveröffentlichung im Enforcement- Verfahren Besprechung des Beschlusses des OLG Frankfurt am Main vom WpÜG 1/08 und 3/08, Unternehmensteuern und Bilanzen (StuB) 2009, P [with

5 Plädoyer für einen deutschen Weg der Zeitwertbewertung Erkenntnisse aus der Anhörung zum BilMoG vom , Der Betrieb (DB) 2009, P [with Analyse und Würdigung der Stimmung zum BilMoG im Deutschen Bundestag, Der Betrieb (DB) 2008, P [with Die Stellungnahme des Bundesrats zum BilMoG-RegE - Anmerkungen zu den vorgeschlagenen Änderungen, Der Betrieb (DB) 2008, P [with Henning Zahlungsmittelgenerierende Einheiten im deutschen Handelsrecht und die Bedeutung des Einzelbewertungsgrundsatzes - Würdigung der aktuellen Reformbestrebungen im Rahmen des BilMoG-RefE, Steuern und Bilanzen (StuB) 2008, P [with Henning INVITED SEMINAR PRESENTATIONS University of Stirling, 2014 Cardiff University, 2013 Florida Atlantic University, 2011 Vrije Universiteit Amsterdam, 2011 INTERNATIONAL CONFERENCE PRESENTATIONS On the Ubiquity of Accountability: The Handelshochschule Leipzig in the Claws of Nazism, 7 th Accounting History International Conference, Seville, Spain, September 2013 Lobbying on Accounting Standard Setting in the Parliamentary Environment of Germany, 7 th Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe, Japan, July 2013 Lobbying on Accounting Standard Setting in the Parliamentary Environment of Germany, 2013 Alternative Accounts Conference, Toronto, Canada, April 2013 Lobbying on Accounting Standard Setting in the Parliamentary Environment of Germany, 2013 International Conference of Critical Accounting, New York City, USA, April 2013 Regulatory changes driven by crises? A longitudinal analysis of asset valuation in Germany, AS-VHB-IAAER Conference 2013, Eschborn, Germany, February 2013 The Organizational Context of Standard Setting: The Role of IASB s Technical Staff in Comment Letter Analysis, Interdisciplinary Perspectives on Accounting Conference 2012, Cardiff, United Kingdom, July 2012 The Role of IASB s Staff How (Not) To Do A Comment Letter Analysis, 74 th Annual Congress of the German Academic Association for Business Research (VHB), Bolzano, Italy, 30 May-2 June 2012 The Role of IASB s Staff How (Not) To Do A Comment Letter Analysis, 35 th Annual Congress of the European Accounting Association (EAA), Ljubljana, Slovenia, 9-11 May 2012 The Organizational Context of Standard Setting: The Role of IASB s Technical Staff in Comment Letter Analysis, 2012 Alternative Accounts Conference, Quebec, Canada, April 2012

6 What They Mean When They Use Quantifiers An Empirical Investigation of IASB s Staff Analysis Paper on ED 9, American Accounting Association (AAA) Annual Meeting 2011, Denver, USA, 8-10 August 2011 What They Mean When They Use Quantifiers An Empirical Investigation of IASB s Staff Analysis Paper on ED 9, Critical Perspectives on Accounting Conference 2011, Clearwater, USA, July 2011 Lobbying on Accounting Standard Setting in a Parliamentary Environment A Qualitative Approach, 5 th Workshop on Accounting & Regulation, Siena, Italy, September 2010 A Historical View on the Political Fair Value Debate in Germany, 6 th Accounting History International Conference, Wellington, New Zealand, August 2010 Linking Decision Makers and Interest Groups in Accounting Standard Setting: Some Evidence from the Modernization of German GAAP, 32 nd Annual Congress of the European Accounting Association (EAA), Tampere, Finland, May 2009