³Ô¹ÏÍø

Research focus of the professorship

• Taxes and sustainability
• Sustainability reporting
• Tax compliance and horizontal monitoring
• Start-ups by women - consideration of special features and support measures
• Use of XML/XBRL in the creation and transmission of annual financial statements
• Use of XML/XBRL in the creation and transmission of tax data and annual financial statement data

Questions of sales taxation with cross-border implications

Current publications

2025

Sopp, Karina: Delays in CSRD implementation - implications and development perspectives for sustainability reporting, in: Steuern und Bilanzen (StuB), 4 (2025), pp. 127-131.

Mantzavinatos, Alina / Sopp, Karina: Gender equality and sustainability reporting - significance for companies and employees, in: Nachhaltigkeit und Reporting (NaRp), 01 (2025), pp. 11-18.

2024

Sopp, Karina: § 5 - Preliminary remarks on ESRS E1-E5, in: Freiberg/Lanfermann (ed.), Haufe ESRS Commentary - Commentary on the European Reporting Sustainability Standards, 2nd ed, Haufe-Verlag, 2024.

Lopatta, Kerstin / Sopp, Karina: § 6 - ESRS E1 - Climate Change, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary - Commentary on the European Reporting Sustainability Standards, 2nd ed, Haufe-Verlag, 2024.

Sopp, Karina / Scheid, Oliver: § 8 - ESRS E3 - Water and Marine Resources, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary - Commentary on the European Reporting Sustainability Standards, 2nd ed, Haufe-Verlag, 2024.

Lopatta, Kerstin / Rudolf, Anna Rafaela / Sopp, Karina: § 9 - ESRS E4 - Biological Diversity and Ecosystems, in: Freiberg/Lanfermann (eds.), Haufe ESRS Commentary - Commentary on the European Reporting Sustainability Standards, 2nd ed, Haufe-Verlag, 2024.

Sopp, Karina / Rogler, Silvia / Sopp, Guido: § 10 - ESRS E5 - Ressourcennutzung und Kreislaufwirtschaft, in: Freiberg/Lanfermann (eds.), Haufe ESRS Kommentar - Kommentar zu den European Reporting Sustainability Standards, 2nd ed, Haufe-Verlag, 2024.

Sopp, Karina / Baumüller, Josef / Scheid, Oliver: Nachhaltigkeitsberichterstattung - Berichtspflichten nach der CSRD, den ESRS und dem Entwurf für ein CSRD-Umsetzungsgesetz, 4th ed, NWB-Verlag, Herne, 2024.

Sopp, Karina: Discretionary leeway dominates; many of the EU rules on sustainability reporting are unclear. How can the problem be solved for companies? Frankfurter Allgemeine Zeitung, p. 16, 19.08.24.

Sopp, Karina: Nachhaltigkeitsberichterstattung nach dem Regierungsentwurf vom Juli 2024 ³Ô¹ÏÍø CSRD-Umsetzungsgesetz, StuB, 15 (2024), pp. 595-596.

Baumüller, Josef/Schaffhauser-Linzatti, Michaela/Sopp, Karina: Nachhaltige(re) Arbeitswelten durch Nachhaltigkeitsberichterstattung? - What transformation potential do the new standards for European sustainability reporting harbour? in: Sustainable working environments - Reflections on a sustainable design of work, ed. by Agnes Raschauer and Nino Tomaschek, Münster 2024, pp. 137-149

Bennewitz, Evelyn/Dolganova, Yulia/Sopp, Karina: Steigerung von Motivation und Lernleistung in der Hochschullehre durch ein LMS mit gamifizierten Lerninhalten unter OPAL, in: Tagungsband 21. Workshop on E-Learning, ed. by Andreas Thor/Melanie Eulitz/Katja Hornoff/Claudia Staudte and Felix Steffen Stolze, Leipzig 2023, pp. 74-81, available at: .

Sopp, Karina/Altenburger, Martin: Datenerfassung in der konsolidierten Nachhaltigkeitsberichterstattung: Konsolidierungskreis und weitere Beteiligungsverhältnisse in der Lieferkette, available at: .

Sopp, Karina/Greil, Stefan: Linking sustainability reporting to profit allocation, in: ZfU 2024, pp. 277-298, Berlin, available at: .

Baumüller, Josef/Sopp, Karina: Überblick zur neuen (Normen-)Welt der europäischen Nachhaltigkeitsberichterstattung - Europäische Berichtspflichten zur Erhöhung der Nachhaltigkeitsleistung von Unternehmen, in: Nachhaltigkeit und Reporting (NaRp) 05/2024, pp. 22-31.

Lange, Elfi Marion/Sopp, Karina (2024): Women's fault? Investigating the demand behaviour of founders and their access to venture capital, in: International Journal of Entrepreneurial Venturing, 16(1), pages 69-89. .

Ullmann, Heike/Gast, Marcus/Sopp, Karina: Photovoltaic system and electricity cloud - A critical look at the income and sales taxation of electricity generated by private individuals, in: FR 1/2024.

2023

Sopp, Karina: Sustainability reporting on the reduction of greenhouse gases, CO₂ credits and internal CO₂ pricing according to ESRS E1, in: WPg 24/2023, pp. 1367-1373.

Sopp, Karina: Commentary on pre-environmental ESRS, in: Haufe-ESRS-Kommentar, ed. by Georg Lanfermann & Jens Freiberg.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: Nachhaltigkeitsberichterstattung, 3rd edition, Herne.

Sopp, Karina/Frewein, Katharina: , in: Nachhaltigkeit und Reporting 3/2023.

Sopp, Karina/Gast, Marcus/Ullmann, Heike: Arbeitszimmer, Homeoffice-Pauschale (Tagespauschale) und Entfernungspauschale nach dem JStG 2022, FR 1/2023, p. 7-11. 7-11.

Sopp, Karina/Scheid, Oliver: Commentary on ESRS E3 "Water and Marine Resources", in: Haufe-ESRS-Kommentar, ed. by Georg Lanfermann & Jens Freiberg, 2023.

Sopp, Karina/Schulze, Isabel: Einordnung und Rechnungslegung von KI-basierten Geschäftsmodellen bei Start-ups, in: Entrepreneurship der Zukunft - Voraussetzung, Implementierung und Anwendung von Künstlicher Intelligenz im Rahmen datenbasierter Geschäftsmodelle, ed. by Lars Heim and Sebastian Gerth, Wiesbaden 2023, pp. 59-84.

Sopp, Karina/Rogler, Silvia: Reporting Obligations on Governance Factors under the ESRS, WPg 9/2023, pp. 511-522.

Sopp, Karina/Rogler, Silvia/Sopp, Guido: Commentary on ESRS E5 "Circular Economy", in: Haufe-ESRS-Kommentar, ed. by Georg Lanfermann & Jens Freiberg, 2023.

Baumüller, Josef/Sopp, Karina: European Sustainability Reporting Standards - the EU consultation version of June 2023,
in: PiR 7-8/2023, pp. 258-263.

Bennewitz, Evelyn/ Sopp, Karina: Gamification of university teaching - insights from the combination of digital learning management systems with classroom teaching. Higher Education Management, 18th JG, Vol. 4 (2023). UVW UniversitätsVerlagWebler, Bielefeld, pp. 94-98.

Gast, Marcus: Die Mobilitätsprämie für geringverdienende Fernpendler - Reformbedarf einer Steuerinnovation, FR 8/2023, pp. 351-355.

Gast, Marcus/Sopp, Karina: Gründungsmonitor 2023, Acamonta - Zeitschrift für Freunde und Förderer der Technischen Universität Bergakademie Freiberg, 30/2023, pp. 71-73.

Greil, Stefan/Sopp, Karina/Greil, Eva: Nachhaltigkeit in der Ertragsbesteuerung von Unternehmen - Eine Würdigung von steuerlicher Transparenz und materiellen Regelungen, StuW 2/2023, pp. 97-113.

Lange, E.M. and Banadaki, N.G. (2023): "ESG consideration in venture capital: drivers, strategies and barriers", , Vol. ahead-of-print, No. ahead-of-print.

Lopatta, Kerstin/Rudolf, Anna/Sopp, Karina: Commentary on ESRS E4 "Biological Diversity and Ecosystems", in: Haufe-ESRS-Kommentar, ed. by Georg Lanfermann & Jens Freiberg.

Lopatta, Kerstin/Sopp, Karina: Commentary on ESRS E1 "Climate Change", in: Haufe-ESRS-Kommentar, ed. by Georg Lanfermann & Jens Freiberg.

Sopp, Guido/Sopp, Karina: Reporting on social matters from 2024 - requirements under the draft ESRS and differentiation from other regulations, WPg 8/2023, p. 436 ff.

2022

Sopp, Karina/Rogler, Silvia: Sustainability reporting for environmental non-financial indicators and economic activities - discussion using the example of the environmental objective of the circular economy, in: KoR 11-12/2022, 445-454.

Sopp, Karina/Greil, Stefan: Rewarding sustainable companies with taxes, Frankfurter Allgemeine Zeitung (F.A.Z.) from 19 September.2022, No. 218, p. 16.

Sopp, Karina: Review of "Handbuch Unternehmensberichterstattung", in: StuB 7/2022, pp. 7-8.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: The European path to standardising sustainability reporting, in: BFuP 01/2022, pp. 25-43.

Sopp, Karina: Review of the reform of corporate governance following the Wirecard scandal, in: WPg 04/2022, p. 221.

Sopp, Karina/Gast, Marcus/Ullmann, Heike: Arbeitszimmer, Homeoffice-Pauschale und Entfernungspauschale - Steuerliche Anreize bei Nutzung der Wohnung als Arbeitsstätte, in: FinanzRundschau 3/2022, p.106-115.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: , 2nd ed. 2022.

Sopp, Karina/Rogler, Silvia: Nachhaltigkeitsberichterstattung für umweltbezogene nichtfinanzielle Kennzahlen und Wirtschaftsaktivitäten - Diskussion am Beispiel des Umweltziels Kreislaufwirtschaft, KoR 11-12/2022, pp. 445-454.

Sopp, Karina/Greil, Stefan: Nachhaltige Unternehmen steuerlich belohnen, F.A.Z. vom 19.09.2022, No. 218, p. 16.

Sopp, Karina: Review of "Handbuch Unternehmensberichterstattung", StuB 7/2022, p. 7-8.

Sopp, Karina: Review of "Reform der Corporate Governanve nach dem Wirecard-Skandal", WPg 4/2022, p. 221.

Sopp, Karina/Gast, Marcus/Ullmann, Heike: , FR 3/2022, p.106-115.

Baumüller, Josef/Sopp, Karina: , Journal of Applied Accounting Research, Vol. 23, No. 1, 2022, pp. 8-28.

Bennewitz, Evelyn/Grau, Madlen/Sopp, Karina: Gaming-based entrepreneurship teaching at the TU BAF, Acamonta - Zeitschrift für Freunde und Förderer der Technischen Universität Bergakademie Freiberg, 29/2023, pp. 88-89.

Lange, Elfi/Scholz, Meike/Sopp, Karina: Effect of job advertisements in higher education on the application intentions of men and women, in: Hochschulmanagement 3-4/2022, 90-94.

Lange, Elfi, Scholz, Meike/ Sopp, Karina (2022): Effect of job advertisements in higher education on the application intentions of men and women. In: Hochschulmanagment - Zeitschrift für die Leitung, Entwicklung und Selbstverwaltung von Hochschulen und Wissenschaftseinrichtungen.

Meyering, Stephan/Richter, Lutz/Sopp, Karina/Fritz-Schmied, Gudrun/Kanduth-Kristen, Sabine/Urnik, Sabine: Die Durchbrechung der Maßgeblichkeit bei Immobilien des Anlagevermögens, in: , ed. by Lutz Richter, Stephan Meyering and Karina Sopp, Göttingen 2022, pp. 193-262.

Richter, Lutz/Meyering, Stephan/Sopp, Karina: Anwendungsorientierte steuerliche Betriebswirtschaftslehre - Festschrift ³Ô¹ÏÍø 65. Geburtstag von Heinz Kußmaul, Göttingen 2022.

2021

Gast, Marcus/Sopp, Karina: Gründungsmonitor 2020 - Gründungsneigung von Studierenden an der TU Bergakademie Freiberg, Acamonta - Zeitschrift für Freunde und Förderer der Technischen Universität Bergakademie Freiberg, 28/2021, p. 94-95.

Biehl, Jonathan/Sopp, Karina/Stumpf-Wollersheim, Jutta: Genderforschung an der TU Bergakademie Freiberg - Nachwuchs forscht im Projektverbund von fünf Hochschulen, Acamonta - Zeitschrift für Freunde und Förderer der Technischen Universität Bergakademie Freiberg, 28/2021, p. 78.

Sopp, Karina/Ullmann, Heike: Obligation to disclose cross-border tax arrangements in Germany and Austria - A legal comparison, BFuP 4/2021, pp. 412-433.

Sopp, Karina: , Frankfurter Allgemeine Zeitung (F.A.Z.) vom 09.08.2021, Nr. 182, S. 16.

Sopp, Karina/Baumüller, Josef: On the way to European standards for non-financial reporting? (Part 2), KoR 7-8/2021, p. 322-328.

Sopp, Karina/Baumüller, Josef: Towards European standards for non-financial reporting? (Part 1), KoR 6/2021, p. 254-268.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: National recommendations for auditing non-financial information - small differences with a big impact, WP Praxis 6/2021, p. 191 ff.

Gast, Marcus: SPACs - an overview of the status quo, Zeitschrift für das gesamte Kreditwesen, 74th vol, No. 9, 2021, pp. 14-18.

Sopp, Karina/Nguyen, Bang: Impact of the Covid-19 pandemic on interim reporting and earnings - An analysis for the year 2020 in the "automotive industry", "trade and consumption", "aviation, transport and logistics" and "pharmaceutical and biotech industry" sectors, WPg 7/2021, pp. 436-445.

Sopp, Karina/Baumüller, Josef/Scheid, Oliver: , 1. Edition, Herne 2021.

2020

Sopp, Karina/Schulze, Isabel: FOUNDress - Das Sensibilisierungsprogramm für (potenzielle) Gründerinnen an der TU Bergakademie Freiberg, Acamonta - Zeitschrift für Freunde und Förderer der Technischen Universität Bergakademie Freiberg, 27/2020, pp. 99-100.

Sopp, Karina/Baumüller, Josef: EU macht Unternehmen zu Gehilfen, Frankfurter Allgemeine Zeitung (F.A.Z.) vom 16.11.2020, Nr. 267, p. 16.

Sopp, Karina/Gast, Marcus: Begünstigte Dienstwagenbesteuerung zur Förderung der Elektromobilität - Untersuchung der Anreizwirkungen anhand am Markt befindlichen Fahrzeugmodelle sowie Handlungsempfehlungen für Unternehmen, WPg 17/2020, pp. 1056-1069.

Sopp, Karina/Gast, Marcus: Nur die richtige Autoprämie hilft, Frankfurter Allgemeine Zeitung (F.A.Z.) from 15 June 2020, no. 136, p. 16.

Sopp, Karina/Baumüller, Josef: GRI 207: "Tax" - new reporting standard on tax management and country-by-country reporting, WPg 8/2020, pp. 439-445.

Sopp, Karina/Baumüller, Josef: Transparency through the back door, Frankfurter Allgemeine Zeitung (F.A.Z.) vom 09.03.2020, No. 58, p. 16.

2019

Sopp, Karina/Baumüller, Josef: Non-financial reporting: Criticism of the new guidelines on climate-related disclosures, DB 33/2019, pp. 1801-1809.

Sopp, Karina/Baumüller, Josef: EU decides: Climate instead of growth, Frankfurter Allgemeine Zeitung (F.A.Z.) of 15 July 2019, no. 161, p. 16.

Sopp, Karina/Richter, Lutz/Tasheva, Elena/Katra, Pawel: On the effects of the deduction restriction of expenses for the transfer of rights in Germany, Austria and Poland - A comparative study, BFuP 02/2019, pp. 150-176.

Sopp, Karina/Baumüller, Josef: Public country-by-country reporting as part of sustainability reporting? Critical appraisal of the Global Reporting Initiative's proposal: "Tax and Payments to Governments" (December 2018), WPg 5/2019, pp. 271-278.

2018

Sopp, Karina: JStG 2018: Accompanying control and tax control system from the perspective of a multinational group, SWI 12/2018, pp. 604-616.

Sopp, Karina/Ceylan, Kaan: Segment reporting in the years 2006 to 2017 - Comparison of the reporting behaviour of Austrian ATX companies with results for the German capital market -, WPg 23/2018, pp. 1513-1521.

2017

Sopp, Karina/Krautstofl, Ingrid: Die Berücksichtigung von Stakeholder- und Länder-Interessen in der Entwicklung von Leitlinien für die Berichterstattung über nichtfinanzielle Informationen in der EU - Eine empirische Analyse -, ZfU 4/2017, pp. 377-403.

Sopp, Karina/Richter, Lutz/Meyering, Stephan: Felix Austria und seine Maßgeblichkeit, StuW 3/2017, pp. 234-247.

Sopp, Karina: Länderbezogene Berichterstattung: Basis für eine wirkungsvolle Risikoanalyse? in: Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung - Festschrift für Otto A. Altenburger, ed. by Michaela Schaffhauser-Linzatti and Udo Wagner, Wiesbaden 2017, pp. 89-107.

Sopp, Karina/Baumüller, Josef: Die Leitlinien der EU-Kommission für die Berichterstattung über nichtfinanzielle Informationen: Guidance without direction, IRZ 9/2017, pp. 377-383.

Research and Doctoral Seminars

12th Research Seminar 2022

The "12th University and Interdisciplinary Doctoral, Postdoctoral and Research Seminar" began on 28 June 2022 in the Martin von Wagner Museum in the Würzburg Residence after a three-year break due to coronavirus.

Despite a number of cancellations at short notice, which were largely due to the current coronavirus pandemic and other health restrictions, the number of participants was in line with 2019. In addition to the host Julius-Maximilians-Universität Würzburg, the universities of Saarland, Passau and Göttingen, the University of Hagen, the Technical Universities of Freiberg and Munich, the University of Applied Sciences Bielefeld and the Diocese of Limburg were also represented. Practical representatives were also present, including the Fürstlich Castell'sche Bank (main sponsor of the event). The almost 40 seminar participants gathered in the picture gallery under the so-called "Council of the Greeks", the artistic masterpiece of the museum's namesake.

After a brief welcome to the participants by Prof. Dr Lorenz and words of welcome from Prof. Dr Knoll, Prof. Dr Matschke and Nikolaus Pöhlmann M.Sc., Head of Asset Management at Castell'sche Bank, the first day of the seminar began with a short round of introductions of the participants. This was followed by presentations from the specialist participants. To begin with, Prof Dr Burchert from Bielefeld University of Applied Sciences shed light on the facets of black market activities in the healthcare sector. He used illustrative examples to draw attention to the damage caused to health insurance companies. In an architecturally appropriate setting, Mr Christian Bongers M.Sc. from Saarland University then dealt with the accounting of works of art. He gave an introduction to the procedure and the hurdles involved in accounting for works of art. With a critical analysis of Modigliani and Miller as well as the CAPM, the lecture by Prof. Dr. Schildbach, Emeritus of the University of Passau, also included classics of finance theory in the lecture programme. In addition to such classic topics, more modern aspects of business administration with reference to cryptoassets were also presented: Mr Alexander Maas M.Sc. from Saarland University spoke about the integration of "crypto mining" into business decisions due to its increasing economic importance. The first day of the seminar concluded with a presentation by Prof. Dr Gleißner, CEO of FutureValue Group AG, who called for a modernisation of valuation theory.

This was followed by a successful supporting programme with a guided tour of the historic wine cellar in the state-owned Hofkeller of the Residenz followed by dinner in the courtyard of the Bürgerspital Weinstuben.

On the second day of the seminar, a series of topics relating to auditing and accounting were discussed. Johannes Pampel M.Sc. from Saarland University gave a presentation on the personal responsibility of the auditor in the light of machine learning and thus once again on an aspect of digitalisation. Among other things, he addressed the future use of artificial intelligence in auditing and the potential dangers of using unsupervised systems. Ms Anne Engel-hardt M.Sc. from Saarland University also dealt with a topic of the digital age with the value-based recording of mass data subsumed under the keyword Big Data in commercial and tax balance sheets. The need for research is based on balance sheet mapping, which has hardly been investigated to date. The research project by Ms Anja Tischer M.Sc. from the University of Hagen took a critical look at the presentation of profit and loss in accordance with IFRS. The final presentation on the second day of the seminar by Dipl.-Kfm. Martin Toll from the University of Hagen on the value-oriented remuneration of managers of small and medium-sized companies provided a contrast in terms of content to the otherwise dominant valuation of listed companies.

The presentations were each followed by a lively discussion round in which the speakers were asked questions and given impetus with regard to their research projects. The diversity of the carefully coordinated lecture topics, combined with an attractive supporting programme, created a stimulating and lively seminar that was very well received by the participants. In this extremely positive atmosphere, Prof. Dr Olbrich thankfully agreed to host the seminar next year. Prof. Dr Lorenz expressly thanked all the participants and helpers.

The seminar was brought to a fitting close with lunch together in the Re-sidenzgärten restaurant, followed by a guided tour of the Residenz building.

Doctoral Seminar on Taxation and Accounting

Saxon Doctoral Seminar on Taxation, Accounting and Auditing

On 31.01.2020, chairs from the fields of business taxation, accounting and auditing from the four Saxon universities came together in the Festsaal of TU Dresden for a joint doctoral seminar. Doctoral students from the participating chairs presented their current research projects for discussion and thus initiated a successful cross-university exchange.

Overview of the participating chairs:

Prof. Dr Carmen Bachmann (Leipzig University)

Prof. Dr Michael Dobler (TU Dresden)

Prof. Dr Silke Hüsing (TU Chemnitz)

Prof. Dr Karina Sopp (³Ô¹ÏÍø) Professorship for ABWL, esp. Entrepreneurship and Business Taxation

11th Research Seminar 2019

Research Seminar 2019 under a royal blue sky

On 24 and 25 June 2019, chairs of business administration took part - now for the eleventh time - in the seminar organised by Univ.Prof. Dr Manfred Jürgen Matschke's "Inter-University and Interdisciplinary Doctoral, Postdoctoral and Research Seminar". This year's seminar took place under a royal blue sky in two respects: Firstly, Mr Univ.Prof. Dr Gerrit Brösel, holder of the Chair of Business Administration, in particular Auditing, at the University of Hagen, hosted this year's seminar under a cloudless sky at well over 35 degrees Celsius; secondly, he had reserved seminar rooms for them in the Veltins Arena, home of FC Schalke 04.

"The distance-learning university in Hagen is the largest university in Germany in terms of student numbers, Schalke 04 is one of the largest sports clubs in the world in terms of membership and Hagen is the gateway to the Ruhr region. So it makes sense to hold such a seminar 'at Schalke'," said Professor Brösel. When asked what Schalke 04 has to do with a doctorate at a business administration department, he continued: "Schalke is the mate-and-Maloche club. As far back as I can remember when I was doing my doctorate, it was a real slog. There were enough phases when you had to be picked up and caught again. It wouldn't have been possible without the support of numerous mates. I think the doctoral students will realise this soon enough in the course of their work."

This year's seminar was all about business administration, sport and mining. Professor Brösel accompanied the event as both "coach" and "referee". The seminar content was divided accordingly into two regular "halves" and two halves of "extra time".
The fact that the areas of "business administration" and "sport" are by no means mutually exclusive, but rather complement each other perfectly, was demonstrated by Dipl.-Kfm. Philipp Abel, Technical University of Munich, who presented a scientific approach to determining the best handball goalkeeper under the topic "The goalkeeper in front of the efficiency line - using data envelopment analysis in the search for the best performing handball goalkeeper", and Dr Claudio Kasper, Head of Controlling & Corporate Finance at FC Gelsenkirchen-Schalke 04 e. V., who invited the audience to a professional exchange on the topic of "Controlling in team sports". Among other things, it became clear how the so-called player assets are evaluated and what challenges need to be considered in the financial planning of a Bundesliga club. A guided tour of the Veltins Arena also provided the opportunity to see for oneself the existence of the assets recognised in the balance sheet. Unfortunately, the "player assets" were still on holiday.

In the seminar, research work and results from doctoral students were also presented in a pleasant and open-minded atmosphere. Professor Brösel's department presented four research projects, covering the areas of "Business Valuation" and "Auditing". Dipl.-Kfm. Patrick Thielmann, M.B.A., LL.M., M. Sc., CVA gave a concept presentation from the field of company valuation entitled "Behaviour-based/dynamic argumentation values in negotiations". Ms Kristina Stutte, M.Sc., dealt with the topic "Lessons learnt from accounting scandals - an audit perspective". Dr Marina Müller presented the results of her dissertation on "Trust through transparency - a behavioural analysis in the context of auditing". Dipl.-Wirt.-jur. Katharina Dillkötter gave a presentation on the topic of "Scaling the audit of the quality assurance system".
But the seminar did not end there. Professor Brösel had organised further items on the programme. Ms Katrin Lazarz, M.Sc., doctoral student of Professor Dieter Schneeloch (also from the University of Hagen), gave a presentation on "Accounting for leases in accordance with IFRS and commercial accounting - a critical comparison". Prof Dr Christoph Freichel, Andersen Tax GmbH Steuerberatungsgesellschaft, htw saar and DAWUR GmbH, gave an exciting practical presentation on the topic of "Auditing principles - quo vadis?". Prof. Dr Heiko Burchert, Bielefeld University of Applied Sciences, gave a very informative yet humorous special lecture on the topic of "The writings of Manfred Jürgen Matschke - A comparative analysis".

The FC Schalke 04 club song includes the line "A thousand fires in the night have brought us great luck". This shows the link between mining, the club and the region. Against the background of the closure of the last coal mine on 21 December 2018, this was a reason for the organisers to demonstrate the importance of mining for the region to the seminar participants. A guided tour of the Zollverein colliery entitled "About coal and miners" and a meal together in Essen - in the traditional "Fünf-Mädelhaus" - rounded off the programme.

As a result of the interesting professional and personal exchange, Professor Matschke, Emeritus Professor of General Business Administration and Business Finance, in particular Business Valuation, at the Ernst Moritz Arndt University of Greifswald since 2008, feels encouraged to continue the seminar tradition. Participating chairs at the eleventh "Greifswald Inter-University and Interdisciplinary Doctoral, Postdoctoral and Research Seminar" were - in addition to the host Chair of Business Administration, in particular Auditing (Professor Brösel) and the founder Professor Matschke - the Chair of Business Administration, in particular Investment Theory and Business Valuation (Univ.-Prof. Dr Thomas Hering), Open University in Hagen, the Chair of Forest Economics at the Technical University of Munich (Univ.Prof. Dr Martin Moog), the Institute of Auditing at Saarland University in Saarbrücken (Univ.-Prof. Dr Michael Olbrich), the Chair of Business Administration, in particular Accounting and Auditing (Univ. Prof. Dr Matthias Wolz), the Chair of Business Administration, in particular Business Taxation and Accounting (Univ.Prof. Dr Lutz Richter), both at the University of Trier, and the Chair of Business Administration, in particular Entrepreneurship and Business Taxation (Prof. Dr Karina Sopp). In addition to the participants from these chairs, Professor Leonhard Knoll (Julius-Maximilians-Universität Würzburg) and Daniel Pankofer, former professional handball player and external doctoral student of Professor Stefan Müller (Helmut-Schmidt-Universität), enriched the event.

The much-praised organisation was in the hands of Professor Brösel. However, he made it clear that the seminar would not have been possible without support. He therefore expressly thanked Andersen Tax GmbH Steuerberatungsgesellschaft, FC Gelsenkirchen-Schalke 04 e. V. and all the "helping hands".