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Prof. em. Dr. Dr. h.c. Wolfgang Ballwieser

Prof. em. Dr. Dr. h.c. Wolfgang Ballwieser


Main fields of research

  • Financial Reporting
  • Information Economics
  • Business Valuation

Curriculum Vitae

  • 1948, born in Frankfurt am Main, Germany
  • 1974, Diploma in Business Administration (“Dipl.-Kfm.”), Goethe University, Frankfurt am Main, Germany
  • 1977, PhD in Business Administration (“Dr. rer. pol.”), Goethe-University, Frankfurt am Main, Germany
  • 1981, Habilitation, Goethe-University, Frankfurt am Main, Germany
  • 1982-1992, Full Professor of Accounting and Auditing, University of Hanover, Germany
  • 1983-1984, Visiting Professor, University of Vienna, Austria
  • 1986, Offer of a chair, University of Würzburg, Germany
  • 1987, Offer of a chair, University of Berne, Switzerland
  • 1992-2014, Director of the Institute of Accounting, Auditing and Corporate Valuation, Munich University, Germany
  • 1995, Visiting Professor, University of Graz, Austria
  • 1998, Offer of a chair, Goethe-University, Frankfurt am Main, Germany
  • 2014, 1st April, Emeritus

Selected honors and awards

  • 1997, PhD-Award of Chamber of Commerce, Frankfurt am Main, Germany
  • 2001, Honorary Doctor Degree (“Dr. rer. oec. h.c.”), University of Wuppertal, Germany for research of business valuation, analysis of financial reporting from an information economics perspective and the comparison of US-GAAP, IAS and German accounting regulation
  • 2002, Dr. Kausch-Award 2001 (SFR 75,000) for honors about theoretical analysis and scientific foundation of financial accounting, awarded at the University of St. Gallen, Switzerland
  • 2003, Ordinary Fellow, Baverian Academy of Sciences and Humanities, Munich
  • 2014, Best Reviewer Award, German Academic Association for Business Research
  • 2015, Honorary Member of European Association of Certified Valuators and Analysts (EACVA)
  • 2018, Honorary Member of German Academic Association for Business Research

Editorial board memberships

  • 1993, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (ZfbF), Editor in Chief 1998- 2012
  • 2000, Schmalenbach Business Review (SBR, Editor in Chief 2000- 2012)
  • 2001-2011, European Accounting Review (EAR)

Selected academic associations

  • 1984, Member of “Verein für Socialpolitik”
  • 1996-2002, Member of the Executive Committee of European Accounting Association (EAA)
  • 1997-1999, Vice President of the German Academic Association for Business Research
  • 2000-2001, President of European Accounting Association (EAA)

 Committee memberships

  • Chairman of the Supervisory Board, Deloitte Deutschland GmbH und der Deloitte GmbH
  • Member of the Advisory Board, ValueTrust Financial Advisors GmbH und SE

Scientific publications in English

  • Ballwieser, W. (2011). “Germany” in: Previts, G., P. Walton and P. Wolnizer (eds.): Global Accounting History: Europe. Bingley, UK: Emerald, pp. 59-88.
  • Ballwieser, W., Wiese, J. (2010). “Cost of Capital” in: Catty, J. P. (eds.), Guide to Fair Value Guide under IFRS – The IACVA International Valuation Handbook. Hoboken, N.J.: Wiley, pp. 129-150.
  • Ballwieser, W. (2008). “Reasons, forms, and limitations of global information oriented financial reporting rules” in: Bruns, H.-G., R. H. Herz, H.-J. Neubürger and D. Tweedie (eds.): Global Financial Reporting: Development, Application and Enforcement of IFRS. Stuttgart: Schäffer-Poeschel, pp. 3-15.
  • Ballwieser, W. (2004). “The Limitations of Financial Reporting” in: Leuz, C., D. Pfaff and A. Hopwood (eds.): The Economics and Politics of Accounting, Oxford, New York: Oxford University Press, pp. 58-77.
  • Ballwieser, W. (2001). “Germany – Individual Accounts” in: Ordelheide, D. and KPMG (eds.): Transnational Accounting. 2. ed., Houndmills, Basingstoke: Palgrave, pp. 1217-1351.
  • Ballwieser, W. (1996). “Accounting in Germany” in: Warner, Malcom (ed.): International Encyclopedia of Business and Management, London, New York: International Thomson Business Press, pp. 64-80.
  • Ballwieser, W. (1996). “Accounting Treatments for Goodwill and Other Intangible Assets in Germany” in: Issues in Accounting Education, Vol. 11, No. 2, Fall, pp. 479-481.
  • Ballwieser, W. and C. Kuhner (1994). Accounting Standards and Economic Stability. Bergisch Gladbach: Wohkittel.
  • Ballwieser, W (1987). “Transaction Cost Analysis of Structural Changes in the Distribution System: Reflections on Institutional Developments in the Federal Republic of Germany: Comment” in: Journal of Institutional and Theoretical Economics (JITE), Vol. 143, pp. 86-90.
  • Ballwieser, W. (1987). “Auditing in an Agency Setting” in: Bamberg, G. and K. Spremann (eds.): Agency Theory, Information, and Incentives. Berlin, Heidelberg, New York: Springer-Verlag, pp. 327-346.
  • Baetge, J., Ballwieser, W., Bolenz. G., Hömberg, R., Wullers, P (1977). “Feedback Models of Monopolistic Business Policies. Part 1: Price Policy Approaches. Part 2: A Multiple Decision Approach” in: Kybernetes, Vol.6, pp. 15-25 and pp. 81-90.
  • Baetge, J., Ballwieser, W., Bolenz. G., Hömberg, R., Wullers, P (1977. “Dynamic Price Policies in Monopolistic Competition” in: Rose, J./Bilciu, C. (eds.): Modern Trends in Cybernetics and Systems. Proceedings of the Third International Congress of Cybernetics and Systems, Bucharest, Romania, August 25-29, 1975. Vol. 1, Berlin, Heidelberg, New York: Springer, pp. 401-417.

Complete publication list