Publications
Here you will find all publications from our experts in various fields.
monographs
Economic Auditing, founded in 1991 by Robert Buchner, 3rd ed., Munich – Vahlen 2015, together with Brösel, Gerrit/Toll, Martin/Buchner, Robert.
Reviewed by Alfred Biel, in: Online-Literaturforum from
13.04.2015 on www.haufe.de.
Scaled Annual Financial Statement Audit, Wiesbaden – Springer Gabler 2016.
Income taxes, 6th ed., Konstanz and Munich – UVK Verlag 2018, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
Income taxes, 7th ed., Konstanz and Munich – UVK Verlag 2022, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
Der commercialrechtliche Jahresabschluss, founded in 1987 by Schildbach, Thomas, 11th ed., Sternenfels – Verlag Wissenschaft & Praxis, 2019, together with Schildbach, Thomas/Stobbe, Thomas/Hamacher, Katrin.
German Profit TaxesLa Javie, 6th Edition, Konstanz and Munich – UVK 2021, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
German Profit TaxesLa Javie, 7th Edition, Konstanz and Munich – UVK 2024, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
German Accounting, Berlin 2021, together with Brösel, Gerrit/Mindermann, Torsten.
German Accounting, 2nd Edition, Berlin 2022, together with Brösel, Gerrit/Mindermann, Torsten.
German Profit TaxesLa Javie, 7th Edition, Konstanz and Munich – UVK 2024, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
Articles in Handbooks and Commentaries & Festschriften
Information technology (hardware, software and internet in accounting), in: Kußmaul, Heinz/Müller, Stefan (eds.), Handbook of Accounting, Freiburg – Haufe, 2016, together with Brösel, Gerrit/Mindermann, Torsten/Wasmuth, Jörg.
Information technology (hardware, software and internet in accounting), in: Kußmaul, Heinz/Müller, Stefan (eds.), Handbook of Accounting, Freiburg – Haufe, 2018, together with Brösel, Gerrit/Wasmuth, Jörg.
IT accounting, in: Kußmaul, Heinz/Müller, Stefan (eds.), Handbook of Accounting, Freiburg – Haufe, 2021, together with Brösel, Gerrit/Wasmuth, Jörg.
IT accounting, in: Kußmaul, Heinz/Müller, Stefan (eds.), Handbook of Accounting, Freiburg – Haufe, 2022, together with Brösel, Gerrit/Wasmuth, Jörg.
§ 253 HGB (initial and subsequent valuation), in: Petersen, Karl/Zwirner, Christian (eds.), Systematic Practical Commentary on Accounting Law, 4th ed., 2020, Accounting and Disclosure, Cologne – Bundesanzeiger Verlag, together with Brösel, Gerrit/Wasmuth, Jörg.
§ 266 HGB (structure of the balance sheet), in: Hofbauer, Max A./Grewe, Wolfgang/Scherrer, Gerhard/Kirsch, Hanno (eds.), Bonn Handbook of Accounting, 2nd ed., Cologne – Stollfuß, together with Matschke, Manfred Jürgen/Brösel, Gerrit.
Sustainability Reporting in the Field of Tension of Business Model Theory, in: Richter, Lutz/Meyering Stephan/Sopp, Karina (eds.), Application-oriented tax business administration, accounting – types of taxes – company structure, commemorative publication for the 65th birthday of Heinz Kußmaul, Berlin, together with Brösel, Gerrit/Rühlmann, Tobias.
VAT exam, in: Fränznick, Thomas (ed.), The written tax advisor examination 2022/2023, exam technique and exam tactics, 13th ed., 2022, pp. 57-147, Weil im Schönbruch, together with Schramm, Katrin.
Realization of revenue from continuing obligations in pandemic times according to German accounting principles, in: Nikitina, T./Renker, C. (eds.): Pandemic as an unusual event risk – In search of resilience for states, companies, banks and assets, Wiesbaden 2022, together with Wasmuth, J.
Realization of the drills with the equipment in the frames of the subsidiaries In accordance with the German standards of the Buchalter school, in: Nikitina, T./Renker, C. (eds.): Pandemic as an unusual event risk – In search of resilience for states, companies, banks and assets, Wiesbaden 2022, together with Wasmuth, J.
VAT exam, in: Fränznick, Thomas (ed.), The written tax advisor examination 2023/2024, exam technique and exam tactics, 14th ed., 2023, pp. 58-145, Weil im Schönbruch, together with Schramm, Katrin.
VAT exam, in: Fränznick, Thomas (ed.), The written tax advisor examination 2024/2025, exam technique and exam tactics, 15th ed., 2024, pp. 57-146, Weil im Schönbruch, together with Schramm, Katrin.
academy material
WP I – Fundamentals of Accounting and Accounting Techniques, PR1MUS Akademie GmbH Wirtschaftsprüfungsgesellschaft, together with Hildebrandt, Christine/Hildebrandt, Dirk, 2012-2017.
WP II – Annual Financial Statements Audit I, PR1MUS Akademie GmbH Wirtschaftsprüfungsgesellschaft, together with Hildebrandt, Christine/Hildebrandt, Dirk, 2012-2017.
WP III – Annual Financial Statements Audit II, PR1MUS Akademie GmbH Wirtschaftsprüfungsgesellschaft, together with Hildebrandt, Christine/Hildebrandt, Dirk, 2012-2017.
PR1MUS Special Seminar – IT-supported audit procedures, PR1MUS-Seminare GmbH Wirtschaftsprüfungsgesellschaft, together with Müller, Arne, 2015-2017.
PR1MUS special seminar – Representative determination of the audit scope and selection, PR1MUS-Seminare GmbH Wirtschaftsprüfungsgesellschaft, 2017.
PR1MUS Academy Seminar – Accounting Manipulations and Opportunities for their Audit Detection, PR1MUS Akademie GmbH Wirtschaftsprüfungsgesellschaft, together with Hildebrandt, Christine/Hildebrandt, Dirk, 2015.
PR1MUS-Examination Specialist – German Academy for Auditing, Valuation and Accounting - WP I (Module 2), Dawur GmbH, 2017.
PR1MUS-Examination Specialist – German Academy for Auditing, Valuation and Accounting - WP II (Module 3), Dawur GmbH, since 2017.
PR1MUS-Examination Specialist – German Academy for Auditing, Valuation and Accounting - WP III (Module 5), Dawur GmbH, since 2018.
Dawur-Prüfungsfachwirt – German Academy for Auditing, Valuation and Accounting - WP I (Module 2), Dawur GmbH, since 2018.
Dawur-Prüfungsfachwirt – German Academy for Auditing, Valuation and Accounting - WP II (Module 3), Dawur GmbH, since 2018.
Dawur-Prüfungsfachwirt – German Academy for Auditing, Valuation and Accounting - WP III (Module 5), Dawur GmbH, since 2018.
Dawur–Prüfungsfachwirt German Academy of Auditing, Business Valuation and Accounting – WP IV (Module 6), Dawur GmbH, since 2020.
IT-supported audit procedures, German Academy for Auditing, Business Valuation and Accounting, Dawur GmbH, together with Müller, Arne, since 2018.
Representative determination of the scope and selection of the examination, German Academy for Auditing, Business Valuation and Accounting, Dawur GmbH, since 2018.
accounting according to HGB, German Academy for Auditing, Business Valuation and Accounting, Dawur GmbH, since 2018.
Taxes in Commercial Accounting, German Academy for Auditing, Business Valuation and Accounting, Dawur GmbH, since 2018
Publications in (scientific) journals
financing problems in municipalities (Commentary article), in: Gewerbe Report, 2/2012, 48th year (2012), pp. 12-13.
Strengthening the equity base, Why German politics must do more for small businesses (Commentary), in: Gewerbe Report, 3+4/2012, 48th year (2012), pp. 16-17.
No tax increase in an election year? – That was once upon a time! (Commentary article), in: Gewerbe Report, 1/2013, 49th year (2013), pp. 18-19.
The Wealth Tax – The Wrong Way (Commentary article), in: Gewerbe Report, 2/2013, 49th year (2013), pp. 20-21.
Association efforts are worthwhile! (Commentary article), in: Gewerbe Report, 3/2013, 49th year (2013), pp. 22-23.
The assetsyours – A Commentary, Bank Intern, 16th year (2013), Supplement to No. 49/2013.
Against the Cold Progression (Commentary article), in: Gewerbe Report, 1/2014, 50th year (2014), pp. 22-23.
On the inertia of the legislator – Why an adjustment of flat rates is urgently needed (Commentary article), in: Gewerbe Report, II/2014, 50th year (2014), pp. 12-13.
Fast Close, Special issue 01/2015, simply intelligent, customer magazine of LucaNet AG, Berlin, together with Schmitz, Oliver/Krömer, Michael.
Situation report – another report, Part 1: Basics, content and examination, interview by Alfred Biel, together with Brösel, Gerrit, in: Controller Magazine, 41st year (2016), pp. 35-39.
Situation report – another report, Part 2: Principles and Perspectives, Interview by Alfred Biel, together with Brösel, Gerrit, in: Controller Magazin, 41. Jg. (2016). ), pp. 64-69.
data analyses as part of the annual financial statement audit, together with Hildebrandt, Dirk/Müller, Arne, in: WP-Praxis, 5th year (2016), pp. 154-161.
Principles of Proper Referencing, together with Hildebrandt, Dirk, in: WP-Praxis, 5th year (2016), pp. 308-312.
sphere model of accounting, together with Brösel, Gerrit/Hildebrandt, Dirk, in: The Economics Study (WISU), 46th year (2017), pp. 304-310 and p. 341.
Auditing principles – quo vadis?, together with Brösel, Gerrit, in: WP-Praxis, 7th year (2018), pp. 272-277.
Principles of proper reporting in the auditor's report, together with Brösel, Gerrit, in: DStR, 57th year (2019), pp. 1222-1228.
Accounting for disrupted long-term obligations – Revenue realization in times of the Corona crisis, together with Wasmuth, Jörg, in: DStR, 58th year (2020), pp. 1141-1146
The audit methodology in the context of the annual and consolidated financial statement audit, together with Folz, Annika Heike and Lorinser Sophie Marie, in: DStR, 59th year (2021), pp. 812-820.
Do audits and controls need to become more effective? Interview by Alfred Biel, together with Brösel, Gerrit, in: Controller Magazin, 45th year (2021), pp. 28-35.
Nomen est omen or just smoke and mirrors? “Auditor” – Framework conditions, norms, genesis, in: DStR, 60th year (2022), pp. 1062-1070.
Account models for partnerships in the context of the corporate tax option, together with Widmann, Markus/Apelganz, Viktor, in: DStR, 61. Jg. (2023), pp. 1734-1741.
Method-specific freedoms in accounting for direct commitments in the trade balance sheet, together with Widmann, Markus/Henrich, Tilmann, in: StuB, 22. Jg. (2023), pp. 641-649.
Sample sizes depending on the defined (tolerance) materiality, together with Widmann, Markus, in: WP-Praxis, 12th year (2023), pp. 284-289.
Denial or refusal of the note?, together with Widmann, Markus, in: WP-Praxis, 13th year (2024), pp. 11-17.
Impact of sustainability reporting on the auditing industry – 10 theses, together with Wasmuth, Jörg, in: WP-Praxis, 13th year (2024), pp. 78-79.
“Unusual” or “usual”, that is the question – On the disclosure of depreciation on current assets according to Section 275 Paragraph 2 No. 7 Letter b HGB, together with Widmann, Markus in: DStR, 62nd year (2024), issue 11/24, pp. 628-636.
Frequency and consequences of an internal rotation of the responsible audit partner, Results of the German audit market together with Widmann, Markus/Radaku, Florian in: International and capital market-oriented accounting (KoR), 24th year (2024), pp. 210-213.
Qualified electronic signature as signature and seal in auditing practice (Art. 25, 35 eIDAS-VO; Section 48 WPO), together with Gergen, Thomas, in: Juristische Rundschau, o. Jg. (2024), pp. 268-273.
Scaled Sustainability Reporting (Assessment), together with Pätzold, Christian, Swarowsky, Hanna and Widmann, Markus, in: Der Betrieb, 77. Jg. (2024), pp. 1221-1229.
Reviews
Review Krommes, W., Commentary International Standards on Auditing – The Risks of Material Misstatement – The Explanation Model of ISA 315, together with Brösel, Gerrit, in: WP-Magazin, o. Jg. (2019), pp. 62-64.
Review Theile, C./Eggert, W.: Annual financial statements of small capital companies – Practical handbook for preparation and disclosure, 3rd ed., NWB-Verlag 2020, in: BBK, 67th year (2020), p. 67.
publications on the Internet
Fast Close, in: Whitepapers LucaNet Academy, October 2012, available at https://www.lucanet.com/de/ressourcen/whitepaper-e-books/, together with Schmitz, Oliver.
The risk-oriented audit approach, in: Fachnachrichten Plus, September 2014 issue, Internet publication, short article.
confirmations from third parties, in: Fachnachrichten Plus, October 2014 issue, Internet publication, short article.
assessment of insolvency (IDW ES 11), in: Fachnachrichten Plus, October 2014 issue, Internet publication, short article.
Audit of the accounting records according to § 317 I HGB, in: Fachnachrichten Plus, November 2014 issue, Internet publication, short article.
Data analysis, in: Fachnachrichten Plus, September 2015 issue, Internet publication, short article.
Appropriation of profits within the meaning of Section 268 Paragraph 1 of the German Commercial Code (HGB), in: Fachnachrichten Plus, September 2015 issue, Internet publication, short article.
The review of the dependency report, in: Fachnachrichten Plus, October 2015 issue, Internet publication, short article.
The examination of the going-concern premise, in: Fachnachrichten Plus, January 2016 issue, Internet publication, short article.
Determination of Claims in Family and Inheritance Law, in: Fachnachrichten Plus, February 2016 issue, Internet publication, short article.
Valuation of real estate in the commercial balance sheet, in: Fachnachrichten Plus, February 2016 issue, Internet publication, short article.
Basics of Software Accounting, in: Fachnachrichten Plus, March 2016 issue, Internet publication, short article.
Special Problems of Software Accounting, in: Fachnachrichten Plus, March 2016 issue, Internet publication, short article.
data analyses as part of the annual financial statement audit, in: Fachnachrichten Plus, July 2016 issue, Internet publication, short article.
Revision of P&L structure necessary due to BilRUG, in: Fachnachrichten Plus, August 2016 issue, Internet publication, short article.
compilations of collections of laws
Current Accounting and Auditing Laws, Munich – Vahlen, 2016, compiled jointly with Brösel, Gerrit/Hildebrandt, Dirk (880 pages).
presentation packages client information events
Disclosure obligations under the EHUG, Presentation package for client information events, Deubner-Verlag, Cologne, 2009, together with Böhmer, Martina/Griesel, Carmen/Klümpen-Neusel, Claudia/Köhlhoff, Jens/Mertes, Jürgen/Thonemann-Micker, Susanne.
BWA – read, understand, use optimally, Presentation package client information events Deubner-Verlag, Cologne, 2010, together with Böhmer, Martina/Griesel, Carmen/Klümpen-Neusel, Claudia/Köhlhoff, Jens/Mertes, Jürgen/Thonemann-Micker, Susanne.
Applications
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit/Hildebrandt, Dirk. Version 1.0 (02 May 2016).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit/Hildebrandt, Dirk. Version 1.0.0 (15 July 2016).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit.
update (July 15, 2018).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit.
update (15 August 2019).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit.
update (February 22, 2021).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit.
update (January 7, 2022).
Mentioned in autobiographies and television reports
Autobiography David Zimmer: HERZBLUT – No crisis is bigger than your opportunity, Verlag Edition X GmbH & Co. KG, p. 144 f. (mentioned among other things as his tax advisor with photo).
Reportage about David Zimmer: Mister INEXIO, Saarländischer Rundfunk (participation, among other things, as its auditor and tax advisor), https://www.sr.de/sr/mediathek/vi-deo/FS_WIMS_1694.html.
"Gray" Literature
special balance sheets and supplementary balance sheets, Diploma thesis, Saarland University Saarbrücken, Saarbrücken 1998.
Scaled Annual Financial Statement Audit, Inaugural dissertation, FernUniversität in Hagen, Merzig 2015.
directory as PDF
publication list as PDF
Publications
Dr. Sven Helm / Andrea Combé, “Possibilities and limits of exculpation of management”, Journal of Economic Criminal Law, Tax Criminal Law and Corporate Law (ZWH), 2021, p. 169 ff. (June 2021)
Dr. Sven Helm in: Gosch, Kroppen, Grotherr, Kraft, NWB DBA Commentary (online) – Double Taxation Agreement, DBA Argentina, New Commentary, 46th Supplementary Delivery (August 2021)
Dr. Sven Helm / Dr. Thorsten Helm / Christian Bischoff, “State aid for Deutsche Lufthansa AG in the light of economic regulatory law: financing or entrepreneurial commitment of the federal government?”, Journal of European Economic and Tax Law (EWS), 2022 (April 2022)
Press
BFH: Income correction when production is relocated to a sister company abroad, in: DStRK, 4/2024, p. 43 (case law on international tax law)
Books and other self-contained monographs
Before § 2032 – § 2041 BGB, Commentary in: Säcker/Rixecker/Oetker/Limperg (eds.), Munich Commentary on the German Civil Code, Volume 11, 9th ed., Munich 2022, pp. 611-711.
Missing Persons Act – Commentary §§ 1-12 in: Practical Commentary on Ancillary Laws on Inheritance Law, 2nd ed., edited by Walter Zimmermann, Bonn 2017, pp. 1311-1336.
Mediation and Translation in Intellectual Property Law. Business Mediation with a Focus on Germany and Luxembourg in Nomos: Baden-Baden 2015, 290 pp., paperback, ISBN 978-3-8487-2330-0 (Denkart Europa series).
Publications in (scientific) journals
Accrual, acceptance and rejection of the inheritance in interaction with the statutory share, accrued gain and choice of law in: NWB Inheritance and Assets (NWB-EV) 2024/5, in print.
Research assistant as a member of the supervisory board of "his" research company. Conflicts of interest of senior employees between management and supervisory duties in: AuR (= Work and Law) 11 (2024), Vol. 72.
Who was actually…? Johann Andreas Georg Friedrich Rebmann (1768-1824) in: Ad Legendum. The training journal from Münster's Juridicum 4 (2024).
The employment contract of a technical-scientific managing director of a research company. Conflicts of interest between labor, corporate and university law in: GmbH-Rundschau 15 (2024), pp. 798-801.
German Spousal Will – Implementation in the Romance Legal System (Spain, France) since the EU Succession Regulation in: NWB Inheritance and Assets (NWB-EV) No. 7 of July 03.07.2024, 209, pp. 213-XNUMX.
Doctoral supervision according to the Bruges-Copenhagen Process in educational path 8 in: zfhr = Journal for Higher Education Law, Higher Education Management and Higher Education Policy 3 (2024), Verlag Österreich, pp. 101-106.
Qualified electronic signature as signature and seal in auditing practice (Art. 25, 35 eIDAS-VO; Section 48 WPO), together with Freichel, Christoph in: Juristische Rundschau 6 (2024) of 01.06.2024, pp. 268-273.
Sole registration of the tax liability for oneself and the spouse's share. Between donation and maintenance obligation based on family law in: NWB Inheritance and Assets (NWB-EV) No. 6 of July 05.06.2024, 180, pp. 181-XNUMX.
Full adoption with Spanish connection in: Forum Family Law (ff) of the Family Law Working Group of the German Bar Association (DAV) 5/2024, pp. 200-204.
“The Emperor’s Old Certificate of Inheritance” – An Approach to French Inheritance Law via Translation of German Law in the Former Alsace-Lorraine in: ZErb 2 (2024), pp. 49-55.
The shareholders' meeting of a research GmbH: succession, chairmanship and forms of meeting in: ZErb 5 (2023), pp. 168-175.
inheritance contracts with cultural-historical objects in: ZErb 3 (2023), pp. 81-84.
Can a reduction in the VBL be offset by an additional payment? in: AuR (= Work and Law) 7 (2023), Vol. 71, pp. 284-288.
Equality in: Transcultural Dictionary of Misunderstandings. European and Chinese Horizons. Edited by Huang Ping, Alain le Pichon, Tinka Reichmann, Zhao Tingyang (EU-Culture Forum on Misunderstandings), Beijing/China / Brussels, 2023, pp. 148-153.
private-property in: Transcultural Dictionary of Misunderstandings. European and Chinese Horizons. Edited by Huang Ping, Alain le Pichon, Tinka Reichmann, Zhao Tingyang (EU-Culture Forum on Misunderstandings), Beijing/China / Brussels, 2023, pp. 374-382.
The optional supervisory board of a GmbH founded for research purposes in: Order of Science (OdW) 4 (2022), pp. 167-178.
The alternative formula for designations of origin in Art. 3 of the Stresa Agreement — Origin and translation of the “appellation d'origine” since the 1920s in: 100 Years of the Princely Supreme Court, The Influence of Supreme Court Jurisprudence on Economy and Finance, Festschrift Vaduz/Principality of Liechtenstein, Hubertus Schumacher/Wigbert Zimmermann (eds.), Vienna 2022, pp. 381-400.
The Bruges-Copenhagen Process and its role to be strengthened in university postgraduate education in: Journal of Higher Education Law=zfhr, Linz/Institute for Higher Education Law, 20 (2021), pp. 63-67.
“Federal liability from the Reich inheritance” – On claims under Section 1004 of the German Civil Code in conjunction with Sections 19 and 28 of the General War Consequences Act (AKG) in: ZErb – Journal for Tax and Inheritance Law Practice 7/2020, pp. 239-245.
Premature dissolution of a French SCI according to Art. 1844-7, 5° Code civil in: ZErb – Journal for Tax and Inheritance Law Practice 5/2019, pp. 109-111.
Review of Introduction to Luxembourg Law by Pereira/Zenthöfer in: ZErb – Journal for Tax and Inheritance Law Practice 3/2019, pp. 82-84.
The recovery of advantages granted in violation of EU state aid law, in particular in the course of the exploitation of university patents (together with Stefan Haase) in: Media and Law International (MR Int.) 3/2016, pp. 141-145.
The Sale of University Patents in the Light of EU State Aid Law – On the Competition-Based Sales Procedure (together with Stefan Haase) in: Media and Law International (MR Int.) 1/2016, pp. 23-28.
To what extent are heirs bound by copyright? A fundamental question from the Hungarian-German perspective (together with Márta Görög, Szeged) in: ZErb – Journal for Tax and Inheritance Law Practice 9/2016, pp. 263-265.
Shortened limitation period for vehicle damage under Italian law (Art. 2947 para. 2 Codice civile) and its interruption in: Insurance Law. Foreign Supplement 2 (2014), pp. 29-31.
Reception, Translation and Examination in Cross-Border Legal Cases in: Les Cahiers du droit luxembourgeois 21 (2014), pp. 21-59.
Translation of and through standards. Research approaches to legal translation in: Pasicrisie luxembourgeoise 4/2014, pp. 309-336.
The nullity of legal acts in the “periode suspecte” under French insolvency law in: Rheinische Notarzeitschrift (RNotZ) 12/2013, pp. 599-604.
Capacity to be a party and to litigate of a company deleted from the register in France in: ZErb – Journal for Tax and Inheritance Law Practice 8 (2013), pp. 197-198.
Renewable energies and the Civil Code. Wind turbines and solar panels as property rights in: CONTACT. The German-French business magazine of the DIHK (German-French Chamber of Industry and Commerce), section “Law & Taxes” May/June 2013, pp. 55-56.
publications on the Internet
Provision of personnel by a research company for its marketing companies, in: NWB Lohn und Gehalt direkt digital (LGDD) No. 4 of June 15.06.2024, 12, section “Labor Law”, pp. 15-XNUMX.
The publication is not generally available on the Internet, only via the NWB magazines. LGDD does not appear in paper form, but only digitally for subscribers.
audio contributions / podcasts
The Code civil of 1804 – Impact of the Code civil on German and European jurisprudence in the 21st century
https://www.deutschlandfunknova.de/ Lectures March/April 2024
in: https://ondemand-mp3.dradio.de
See minutes 29 to 39 of the podcast.
Free Catalonia – What's wrong with Spain
https://www.unionstiftung.de/ Lecture/Lecture from March 18, 2021
in: https://www.facebook.com/UnionStiftung/ (Zoom, 1 h 39 min.)
Publications in (scientific) journals
Account models for partnerships in the context of the corporate tax option, together with Freichel, Christoph/Widmann, Markus, in: DStR, 61. Jg. (2023), pp. 1734-1741
monographs
Widmann (2019): The auditor's fee – an analysis of pricing against the background of EU audit reforms, dissertation, University of Trier, Hamburg.
Publications in (scientific) journals
Wolz/Henrich/Widmann (2015): The external rotation requirement: curse or blessing? – An investigation into the target achievement line of the Audit Reform Act (AReG) for German capital market-oriented companies – , in: KoR-IFRS 12/2015, pp. 622-628
Widmann/Wolz (2019): Audit quality in the tension between joint audits and external rotation – Do the different implementation measures of the EU Member States really lead to higher quality audits in the future?, in: ZCG, 14th year, issue 5/19, pp. 222-229
Widmann/Wolz (2019): The so-called fee cap for permissible non-audit services of the auditor – An outlook on the first-time consideration of Art. 4 para. 2 EU Audit Regulation, in: ZCG, 14th year, issue 6/19, pp. 264-271
Widmann/Wolz (2020): The external mandatory rotation of the auditor – An inventory of worldwide regulations, in KoR-IFRS, 20th year, issue 6/20, pp. 281-286
Widmann/Wolz (2020): The duration of the audit relationship in an EU comparison – Do the national states' implementations of the external mandatory rotation of the auditor fulfil their purpose? -, in WP-Praxis, 9th year, issue 5/20, pp. 136-140
Widmann/Wolz (2020): The influence of the mandate duration on the audit fee – results of an empirical study, in ZCG, 15th year, issue 4/20, pp. 177-182
Widmann/Velte (2020): The use of big data in the context of annual financial statement audits – selected points of contact in the course of analytical audit procedures, in WP-Praxis, 9th year, issue 7/20, pp. 198-203
Widmann/Velte (2020): Contestable legal transactions by the insolvency administrator – analysis and assessment of selected audit procedures, in: WP-Praxis, 9th year, issue 12/20, pp. 361-35
Widmann/Follert/Wolz (2021): What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants, in: Management Review Quarterly, Vol. 71, pp. 455-489
Drewes/Follert/Widmann (2021): The Wirecard case and its consequences – Legal-economic analysis of a German legislative proposal, in: ZCG, 16th year, issue 2/21, pp. 72-79
Widmann/Follert/Wolz (2021): On the Political Decision of Audit Market Regulation – Empirical evidence of audit firm tenure and maximum durations within the European Union, in: Economies, 9th year.
Widmann/Wolz (2021): Is the tightening of the external rotation requirement by the FISG really effective? A comparative analysis of data from the audit markets in the USA and the EU, in: ZCG, 16th year, issue 4/21, pp. 174-181
Widmann/Nickels/Wolz (2021): On the determination of the materiality threshold by the auditor – results of a survey of the German profession in comparison with findings from Great Britain, in: WPg, 74th year, issue 16/21, pp. 991-997
Widman (2022): Life Cycle Costing: Life Cycle Costing, in: WP-Praxis, 11th year, issue 1/22, pp. 32-35
Widmann/Nickels (2022): Determination of materiality limits – results of a case study in the German profession
Widman (2022): Performance measurement and remuneration, in: WP-Praxis, 11th year, issue 5/22, pp. 186-188
Widmann/Wolz (2022): On the internal rotation of the responsible audit partner – assessment of the arguments for a shortening of the maximum term, in: ZCG, 17th year, issue 3/22, pp. 123-128
Widmann/Wolz (2022): The internal rotation of the responsible audit partner – An inventory of worldwide regulations, in: KoR, 22nd year, issue 7-8/22, pp. 311-315
Schmitz/Widmann (2022): Determining materiality in the shadow of the corona pandemic – An analysis of reported reference values and thresholds in Great Britain, in: ZCG, 17th year, issue 4/22, pp. 177-184
Widmann/Tausch-Nebel (2022): On the handling of other capitalized own work in the cash flow statement according to DRS 21, in: Der Konzern, 20th year, issue 12/2022, pp. 465 – 471
Widmann (2023): Data analysis – Benford's law, in: WP Praxis, 12th year, issue 6/2023, pp. 186 – 188
Tettenborn/Widmann (2023): On the assessment of the criterion of future economic benefit as a prerequisite for the recognition of internally generated intangible assets, in: IRZ – Journal of International Accounting, 18th year, issue 7-8/23, pp. 323-327
Freichel/Widmann/Apelganz (2023): Account models for partnerships in the context of the option for corporate taxation, in: DStR, 61st year, issue 31/23, pp. 1734-1741
Freichel/Widmann/Henrich (2023): Method-specific design freedoms in the accounting of direct commitments in the commercial balance sheet, in: StuB, 22nd year, issue 16/23, pp. 641-649
Freichel/Widmann (2023): Sample sizes depending on the defined (tolerance) materiality, in: WP-Praxis, 12th year, issue 10/23, pp. 284-289
Freichel/Widmann (2024): Refusal or refusal of the note?, in: WP-Praxis, 13th year, issue 1/24, pp. 11-17
Freichel/Widmann (2024): "Unusual" or "usual", that is the question - On the disclosure of depreciation on current assets according to Section 275 Paragraph 2 No. 7 Letter b HGB, in: DStR, 62nd year, Issue 11/24, pp. 628-636
Widmann/Odenthal (2024): Regression analysis as an analytical audit procedure – implementation options using MS-Excel and ChatGPT+ based on a case study, in: WP-Praxis, 13th year, pp. 47-53
Binz/Follert/Widmann (2024): Before the new beginning through the CSRD comes the farewell to the NFRD – An empirical study of the non-financial reporting of the DAX 40 companies, in: NaRp, 2nd year, issue 5/24, pp. 33-43
Publications in Festschriften
Widmann/Matheis/Wolz (2024): On the influence of the duration of the mandate on audit quality, in: von Ahsen/Schiereck/Wolz (eds.) (2024), Quick Notes on Accounting – Festschrift for the 65th birthday of Reiner Quick, pp. 213-236
Contributions to commentary volumes/databases
- Wolz/Widmann (2020): examiner rotation, in: NWB InfoCenter
- Wolz/Widmann (2020): Joint Audits, in: NWB InfoCenter
- Wolz/Widmann (2020): Examination Committee, in: NWB InfoCenter
- Wolz/Widmann (2020): Structure of the profit and loss account, in: NWB InfoCenter
- Wolz/Widmann (2020): Use of results, in: NWB InfoCenter
- Wolz/Widmann (2020): Strict lower of cost or market principle, in: NWB InfoCenter
- Wolz/Widmann (2020): Consolidated Financial Statements and Interest Barrier, in: NWB InfoCenter
- Wolz/Widmann (2020): Consolidated Financial Statements and Tax Groups, in: NWB InfoCenter
- Wolz/Widmann (2020): Accounting of land and parts of land, in: NWB InfoCenter
- Wolz/Widmann (2020): Contingent liabilities/liabilities, in: NWB InfoCenter
- Wolz/Widmann (2020): Revenue Realization, in: NWB InfoCenter
- Wolz/Widmann (2020): Information on off-balance sheet transactions, in: NWB InfoCenter
- Wolz/Widmann (2020): Extraordinary expenses and income, in: NWB InfoCenter
- Widmann/Haddad (2024): IFRS 17 – Insurance Contracts, in: Thiele/von Keitz/Brücks (eds.), International Accounting Law
(see also)
Prof. Dr. Markus Widmann | University of Business and Society Ludwigshafen (hwg-lu.de)
directory as PDF
publication list as PDF
monographs
Articles in (scientific) journals
Widmann/Nickels/Wolz (2021): On the determination of the materiality threshold by the auditor – results of a survey of the German profession in comparison with findings from Great Britain, in: WPg, 74th year, issue 16/21, pp. 991-997
Widmann/Nickels (2022): Determination of materiality limits – results of a case study in the German profession, in: WP Praxis, 11th year, issue 3/22, pp. 89-95
Publications
Handbook Mössner/Lampert et al.: Tax law of internationally active companies, 6th edition 2023, Chapter 7 Participation in foreign corporations, co-author
Chapter M&A Germany: IBFD Collection on Mergers & Acquisitions, co-author
Publications
Article by Dr. Rainer Bräutigam in collaboration with Katharina Kellermann and Prof. Dr. Christoph Spengel: “Reorganization of the world of taxation through the OECD Pillar One – changing meanings of core terms and (insurmountable?) challenges, published in IStR 2020, p. 281.