Jörg R. Werner
Professor of Accounting • Professor
Professor of Accounting
Jörg R. Werner is Professor of Accounting at Frankfurt School of Finance & Management. His research areas are international and comparative accounting with a particular focus on empirical methods, but also on regulatory issues in accounting and corporate governance.
Born 1978 in Saarbrücken, he received his Diploma in Business Studies in 2003 and his PhD in 2006, both at the University of Bremen. Habilitation in 2011. From 2006 to 2011, he worked as an Assistant Professor at the University of Bremen, where he was also a member of the Collaborative Research Center 597 (“Transformations of the State”). In 2010, he also worked for four months as a Visiting Professor of Business Administration at Jacobs University Bremen. He was a guest lecturer at various institutions including UvA Business School, Amsterdam, and at the University of Kassel.
His research has been published in journals such as the International Journal of Accounting, Corporate Governance – An International Review, Energy Economics and the Socio-Economic Review. He is also an author of German and international text books.
Memberships:
American Accounting Association (AAA)
European Accounting Association (EAA)
Forum für Rechnungslegung und Steuern (FRS), Bremen
Verband der Hochschullehrer für Betriebswirtschaft (VHB)
Born 1978 in Saarbrücken, he received his Diploma in Business Studies in 2003 and his PhD in 2006, both at the University of Bremen. Habilitation in 2011. From 2006 to 2011, he worked as an Assistant Professor at the University of Bremen, where he was also a member of the Collaborative Research Center 597 (“Transformations of the State”). In 2010, he also worked for four months as a Visiting Professor of Business Administration at Jacobs University Bremen. He was a guest lecturer at various institutions including UvA Business School, Amsterdam, and at the University of Kassel.
His research has been published in journals such as the International Journal of Accounting, Corporate Governance – An International Review, Energy Economics and the Socio-Economic Review. He is also an author of German and international text books.
Memberships:
American Accounting Association (AAA)
European Accounting Association (EAA)
Forum für Rechnungslegung und Steuern (FRS), Bremen
Verband der Hochschullehrer für Betriebswirtschaft (VHB)
- Accounting department
- Professor
- Faculty
PUBLICATIONS
Veith, S., Werner, J., 2014. Comparative value relevance studies: country differences versus specification effects, International Journal of Accounting Vol. 49(3), pp. 301-330.
Veith, S., Werner, J., 2014. Issues in Cross-Country Value Relevance Studies: Reply to Wilkins, International Journal of Accounting Vol. 49(3), pp. 335-347.
Veith, S., Werner, J., Zimmermann, J., 2009. Capital Market Response to Emission Rights Returns: Evidence from the European Power Sector, Energy Economics Vol. 31(4), pp. 605-613.
Werner, J., Zimmermann, J., 2009. Internationaler Vergleich von Rechnungslegungssystemen: Stand und Perspektiven, Die Betriebswirtschaft Jg. 69(1), pp. 85-106.
Goncharov, I., Werner, J., Zimmermann, J., 2009. Legislative Demands and Economic Realities: Company and Group Accounts Compared, International Journal of Accounting Vol. 44(4), pp. 334-362.
Volmer, P., Werner, J., Zimmermann, J., 2007. New Governance Modes for Germany's Financial Reporting System: Another Retreat for the Nation State?, Socio-Economic Review Vol. 5(3), pp. 437-465.
Goncharov, I., Werner, J., Zimmermann, J., 2006. Does Compliance with the German Corporate Governance Code have an Impact on Stock Valuation?: An Empirical Analysis, Corporate Governance Vol. 14(5), pp. 432-445.
Werner, J., Zimmermann, J., 2005. Unternehmerische Mitbestimmung in Deutschland: eine empirische Analyse von Gewerkschaftsmacht in Aufsichtsräten, Industrielle Beziehungen: Zeitschrift für Arbeit, Organisation und Management, The German Journal of Industrial Relations Jg. 12(3), pp. 339-354.
Veith, S., Werner, J., 2014. Issues in Cross-Country Value Relevance Studies: Reply to Wilkins, International Journal of Accounting Vol. 49(3), pp. 335-347.
Veith, S., Werner, J., Zimmermann, J., 2009. Capital Market Response to Emission Rights Returns: Evidence from the European Power Sector, Energy Economics Vol. 31(4), pp. 605-613.
Werner, J., Zimmermann, J., 2009. Internationaler Vergleich von Rechnungslegungssystemen: Stand und Perspektiven, Die Betriebswirtschaft Jg. 69(1), pp. 85-106.
Goncharov, I., Werner, J., Zimmermann, J., 2009. Legislative Demands and Economic Realities: Company and Group Accounts Compared, International Journal of Accounting Vol. 44(4), pp. 334-362.
Volmer, P., Werner, J., Zimmermann, J., 2007. New Governance Modes for Germany's Financial Reporting System: Another Retreat for the Nation State?, Socio-Economic Review Vol. 5(3), pp. 437-465.
Goncharov, I., Werner, J., Zimmermann, J., 2006. Does Compliance with the German Corporate Governance Code have an Impact on Stock Valuation?: An Empirical Analysis, Corporate Governance Vol. 14(5), pp. 432-445.
Werner, J., Zimmermann, J., 2005. Unternehmerische Mitbestimmung in Deutschland: eine empirische Analyse von Gewerkschaftsmacht in Aufsichtsräten, Industrielle Beziehungen: Zeitschrift für Arbeit, Organisation und Management, The German Journal of Industrial Relations Jg. 12(3), pp. 339-354.
Werner, J., 2010, Conclusions on Hierarchical versus Collaborative Governance in the Finance Sector, in: Eberhardt Bohne, Charlie Karlsson (eds): Repositioning Europe and America for Growth, Münster: LIT, pp. 101-115.
Zimmermann, J., Werner, J., Hitz, J., 2015. Buchführung und Bilanzierung nach IFRS und HGB: eine Einführung mit praxisnahen Fällen, 3., aktualisierte u. erw. Aufl., Hallbergmoos: Pearson.
Zimmermann, J., Werner, J., 2013. Regulating Capitalism?: The Evolution of Transnational Accounting Governance, Houndmills, Basingstoke: Palgrave Macmillan.
Zimmermann, J., Werner, J., Hitz, J., 2011. Buchführung und Bilanzierung nach IFRS: mit praxisnahen Fallbeispielen, München: Pearson Studium.
Zimmermann, J., Werner, J., 2008. Buchführung und Bilanzierung nach IFRS, München: Pearson Studium.
Zimmermann, J., Werner, J., Volmer, P., 2008. Global Governance in Accounting: rebalancing public power and private commitment, Basingstoke: Palgrave.
Werner, J., 2008. Unternehmenspublizität und Corporate Governance im Wandel: staatliche Steuerungsmodelle im internationalen Vergleich, Frankfurt am Main: Campus-Verl.. (Bremen, Univ., Diss., 2006.)
Zimmermann, J., Werner, J., 2013. Regulating Capitalism?: The Evolution of Transnational Accounting Governance, Houndmills, Basingstoke: Palgrave Macmillan.
Zimmermann, J., Werner, J., Hitz, J., 2011. Buchführung und Bilanzierung nach IFRS: mit praxisnahen Fallbeispielen, München: Pearson Studium.
Zimmermann, J., Werner, J., 2008. Buchführung und Bilanzierung nach IFRS, München: Pearson Studium.
Zimmermann, J., Werner, J., Volmer, P., 2008. Global Governance in Accounting: rebalancing public power and private commitment, Basingstoke: Palgrave.
Werner, J., 2008. Unternehmenspublizität und Corporate Governance im Wandel: staatliche Steuerungsmodelle im internationalen Vergleich, Frankfurt am Main: Campus-Verl.. (Bremen, Univ., Diss., 2006.)
Werner, J., Zimmermann, J., 2015, The Evolving Post-National Regulation of Financial Reporting, in: Heinz Rothgang, Steffen Schneider (eds): State Transformations in OECD Countries, Basingstoke: Palgrave Macmillan, pp. 67-84.
Werner, J., 2010, The Banking Crises and the Nation-State, in: Greg N. Gregoriou (ed): The Banking Crisis Handbook, Boca Raton: CRC Press, pp. 151-160.
Werner, J., 2009, Jones-Model, in: Greg N. Gregoriou (ed): Encyclopedia of Alternative Investments, Boca Raton: Chapman & Hall/CRC, pp. 256-259.
Werner, J., Zimmermann, J., 2008, Der Staat und die Internationalisierung von Normen der Rechnungslegung, in: Achim Hurrlemann, Stephan Leibfried, Kerstin Martens, Peter Mayer (eds): Zerfasert der Nationalstaat?, Frankfurt am Main: Campus-Verl., pp. 275-299.
Werner, J., 2007, Corporate Governance in Germany, in: Alexander N. Kostyuk, Udo C. Brandle, Rodolfo Apreda (eds): Corporate Governance, Sumy, Ukraine: Virtus Interpress, pp. 270-279.
Zimmermann, J., Werner, J., 2006, Fair Value Accounting under IAS/IFRS: concepts, reasons, criticisms, in: Greg N. Gregoriou, Mohamed Gaber (eds): International Accounting, 1. Ed., Oxford: Elsevier, pp. 127-150.
Werner, J., Zimmermann, J., 2004, Werturteilsprobleme in der Bilanzforschung: eine Analyse der Fair Value-Bewertung, in: Ulrich Frank (ed): Wissenschaftstheorie in Ökonomie und Wirtschaftsinformatik, 1. Aufl., Wiesbaden: Dt. Univ.-Verl., pp. 149-169.
Werner, J., 2010, The Banking Crises and the Nation-State, in: Greg N. Gregoriou (ed): The Banking Crisis Handbook, Boca Raton: CRC Press, pp. 151-160.
Werner, J., 2009, Jones-Model, in: Greg N. Gregoriou (ed): Encyclopedia of Alternative Investments, Boca Raton: Chapman & Hall/CRC, pp. 256-259.
Werner, J., Zimmermann, J., 2008, Der Staat und die Internationalisierung von Normen der Rechnungslegung, in: Achim Hurrlemann, Stephan Leibfried, Kerstin Martens, Peter Mayer (eds): Zerfasert der Nationalstaat?, Frankfurt am Main: Campus-Verl., pp. 275-299.
Werner, J., 2007, Corporate Governance in Germany, in: Alexander N. Kostyuk, Udo C. Brandle, Rodolfo Apreda (eds): Corporate Governance, Sumy, Ukraine: Virtus Interpress, pp. 270-279.
Zimmermann, J., Werner, J., 2006, Fair Value Accounting under IAS/IFRS: concepts, reasons, criticisms, in: Greg N. Gregoriou, Mohamed Gaber (eds): International Accounting, 1. Ed., Oxford: Elsevier, pp. 127-150.
Werner, J., Zimmermann, J., 2004, Werturteilsprobleme in der Bilanzforschung: eine Analyse der Fair Value-Bewertung, in: Ulrich Frank (ed): Wissenschaftstheorie in Ökonomie und Wirtschaftsinformatik, 1. Aufl., Wiesbaden: Dt. Univ.-Verl., pp. 149-169.
Ernstberger, J., Werner, J., 2015. Die empirische Revolution in der akademischen Forschung: Folgen für das Verhältnis zwischen Wissenschaft und Praxis in der Rechnungslegung und Wirtschaftsprüfung, Die Wirtschaftsprüfung Jg. 68(8), pp. 383-393.
Zimmermann, J., Werner, J., Kilian, J., 2012. Covenants in der Kreditvergabe, Wirtschaftswissenschaftliches Studium Jg. 41(1), pp. 2-7.
Zimmermann, J., Werner, J., Kilian, J., 2011. Wie verbreitet sind Covenants?, Die Bank (7) pp. 20-25.
Werner, J., Zimmermann, J., 2006. Disclosure of Individualized Executive Compensation Figures: An Empirical Analysis of Compliance with the German Corporate Governance Code, Corporate Ownership and Control Vol. 4(1), pp. 106-112.
Zimmermann, J., Werner, J., Kilian, J., 2012. Covenants in der Kreditvergabe, Wirtschaftswissenschaftliches Studium Jg. 41(1), pp. 2-7.
Zimmermann, J., Werner, J., Kilian, J., 2011. Wie verbreitet sind Covenants?, Die Bank (7) pp. 20-25.
Werner, J., Zimmermann, J., 2006. Disclosure of Individualized Executive Compensation Figures: An Empirical Analysis of Compliance with the German Corporate Governance Code, Corporate Ownership and Control Vol. 4(1), pp. 106-112.
Kläs, E., Werner, J., 2014. Auditors and the transmission of financial externalities caused by financial reporting enforcement actions.
Kläs, E., Werner, J., 2014. Determinants of Materiality Thresholds: Empirical Evidence from Auditor Reporting in the United Kingdom.
Werner, J., Dachwitz, H., 2014. Earnings Management to Avoid Additional Disclosures: evidence from Germany, New York: Social Science Research Network.
Dachwitz, H., Werner, J., 2013. Auditing Financially Distressed Firms: Evidence from Germany, Trier: Univ. Trier.
Veith, S., Werner, J., 2010. Comparing Value Relevance Across Countries: does the return window specification matter?, Illionis: Univ. (submitted)
Veith, S., Werner, J., Zimmermann, J., 2009. Competing Accounting Treatments for Emission Rights: a Capital Market Perspective, New York: Social Science Research Network. (submitted)
Hammermeister, H., Werner, J., 2009. Conditional Conservatism, Debt Markets and Financial Structure: Further Evidence from the United Kingdom, New York: Social Science Research Network.
Werner, J., Hitz, J., 2009. Executive Compensation in Germany: why do Firms Resist Individual Disclosure of Management Remuneration?, Tilburg: Tilburg Univ.. (submitted)
Goncharov, I., Werner, J., 2009. Reassessing the Role of Book-Tax Conformity, New York: Social Science Research Network.
Zimmermann, J., Volmer, P., Werner, J., 2006. New Governance Modes for Germany's Financial Reporting System, TranState Working Papers 34, Bremen: Univ.
Kläs, E., Werner, J., 2014. Determinants of Materiality Thresholds: Empirical Evidence from Auditor Reporting in the United Kingdom.
Werner, J., Dachwitz, H., 2014. Earnings Management to Avoid Additional Disclosures: evidence from Germany, New York: Social Science Research Network.
Dachwitz, H., Werner, J., 2013. Auditing Financially Distressed Firms: Evidence from Germany, Trier: Univ. Trier.
Veith, S., Werner, J., 2010. Comparing Value Relevance Across Countries: does the return window specification matter?, Illionis: Univ. (submitted)
Veith, S., Werner, J., Zimmermann, J., 2009. Competing Accounting Treatments for Emission Rights: a Capital Market Perspective, New York: Social Science Research Network. (submitted)
Hammermeister, H., Werner, J., 2009. Conditional Conservatism, Debt Markets and Financial Structure: Further Evidence from the United Kingdom, New York: Social Science Research Network.
Werner, J., Hitz, J., 2009. Executive Compensation in Germany: why do Firms Resist Individual Disclosure of Management Remuneration?, Tilburg: Tilburg Univ.. (submitted)
Goncharov, I., Werner, J., 2009. Reassessing the Role of Book-Tax Conformity, New York: Social Science Research Network.
Zimmermann, J., Volmer, P., Werner, J., 2006. New Governance Modes for Germany's Financial Reporting System, TranState Working Papers 34, Bremen: Univ.
Kläs, E., Werner, J., Wilk, C.
Strategic Disclosure before Index Recompositions
Kläs, E., Werner, J.
Auditors and the transmission of financial externalities caused by financial reporting enforcement actions: European evidence
Dachwitz, H., Werner, J.
Auditing Financially Distressed Firms: Evidence from Germany
Kläs, E., Werner, J.
Auditors and the transmission of financial externalities caused by financial reporting enforcement actions: European evidence
Dachwitz, H., Werner, J.
Earnings Management to Avoid Additional Disclosures: Evidence from Germany
Kläs, E., Werner, J.
Financial Statement Error Findings and Auditor Reputation: Evidence from the German Enforcement Regime
Dachwitz, H., Werner, J.
Auditing Financially Distressed Firms: Evidence from Germany
Veith, S., Werner, J.
Comparing Value Relevance Across Countries: does Return Window Choice Matter?
Dachwitz, H., Werner, J.
Earnings Management to Avoid Additional Disclosures: Evidence from Germany
Werner, J.
Financial Structure and Conditional Conservatism
Werner, J.
Regulatory Fragmentation in Auditing: an Account
Goncharov, I., Werner, J.
Reassessing the Role of Book-Tax Conformity
Veith, S., Werner, J., Zimmermann, J.
Competing Accounting Treatments for Emission Rights: a Capital Market Perspective
Hammermeister, J., Werner, J.
Conditional Conservatism, Debt Markets and Financial Structure: Further Evidence from the United Kingdom
Veith, S., Werner, J.
Market Size: The Unheralded Driver of Value Relevance Differences in Cross-Country Studies?
Veith, S., Werner, J.
Market Size: the Unheralded Driver of Value Relevance Differences in Cross-Country Studies?
Strategic Disclosure before Index Recompositions
| European Accounting Association, 39th Annual Congress, 2016, Maastricht. |
Kläs, E., Werner, J.
Auditors and the transmission of financial externalities caused by financial reporting enforcement actions: European evidence
| American Accounting Association, 21st Annual Midyear Meeting and 11th Ph.D./New Faculty Consortium, 2015, Palm Springs. |
Dachwitz, H., Werner, J.
Auditing Financially Distressed Firms: Evidence from Germany
| International Association for Accounting Education and Research, 12th World Congress of Accounting Educators and Researchers, 2014, Florenz. | |
| European Accounting Association, 37th Annual Congress, 2014, Tallinn. | |
| American Accounting Association, 2014 Auditing Section Midyear Meeting and Doctoral Consortium, 2014, San Antonio. |
Kläs, E., Werner, J.
Auditors and the transmission of financial externalities caused by financial reporting enforcement actions: European evidence
| International Association for Accounting Education and Research, 12th World Congress of Accounting Educators and Researchers, 2014, Florenz. | |
| American Accounting Association, Annual Meeting, 2014, Atlanta. |
Dachwitz, H., Werner, J.
Earnings Management to Avoid Additional Disclosures: Evidence from Germany
| Verband der Hochschullehrer für Betriebswirtschaft, 76. Wissenschaftliche Jahrestagung, 2014, Leipzig. | |
| European Accouting Association, 37th Annual Congress, 2014, Tallinn. | |
| American Accounting Association, 20th Annual Midyear Meeting, 2014, San Antonio. |
Kläs, E., Werner, J.
Financial Statement Error Findings and Auditor Reputation: Evidence from the German Enforcement Regime
| Verband der Hochschullehrer für Betriebswirtschaft, 76. Wissenschaftliche Jahrestagung, 2014, Leipzig. | |
| European Accounting Association, 37th Annual Congress, 2014, Tallinn. |
Dachwitz, H., Werner, J.
Auditing Financially Distressed Firms: Evidence from Germany
| Univ. Trier, 7th EARNet Symposium, 2013, Trier. |
Veith, S., Werner, J.
Comparing Value Relevance Across Countries: does Return Window Choice Matter?
| Verband der Hochschullehrer für Betriebswirtschaft e.V., International Association for Accounting Education and Research, Annual Conference, 2013, Eschborn. |
Dachwitz, H., Werner, J.
Earnings Management to Avoid Additional Disclosures: Evidence from Germany
| European Institute for Advanced Studies in Management, 6th International Workshop on Accounting and Regulation, 2013, Siena. |
Werner, J.
Financial Structure and Conditional Conservatism
| European Accounting Association, 36th Annual Congress, 2013, Paris. | |
| Verband der Hochschullehrer für Betriebswirtschaft e.V., International Association for Accounting Education and Research, Accounting Research: Diversity within Unity, 2013, Eschborn. |
Werner, J.
Regulatory Fragmentation in Auditing: an Account
| European Accounting Association, 35th Annual Congress, 2012, Ljubljana. |
Goncharov, I., Werner, J.
Reassessing the Role of Book-Tax Conformity
| European Institute for Advanced Studies in Management, Workshop on Current Research in Taxation, 2011, Münster. |
Veith, S., Werner, J., Zimmermann, J.
Competing Accounting Treatments for Emission Rights: a Capital Market Perspective
| American Accounting Association, Annual Meeting, 2010, San Francisco. | |
| American Accounting Association, 2010 Mid-Atlantic Region Meeting, 2010, Philadelphia. |
Hammermeister, J., Werner, J.
Conditional Conservatism, Debt Markets and Financial Structure: Further Evidence from the United Kingdom
| European Institute for Advanced Studies in Management, 5th International Workshop on Accounting and Regulation, 2010, Siena. |
Veith, S., Werner, J.
Market Size: The Unheralded Driver of Value Relevance Differences in Cross-Country Studies?
| American Accounting Association, 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, 2010, San Francisco. |
Veith, S., Werner, J.
Market Size: the Unheralded Driver of Value Relevance Differences in Cross-Country Studies?
| National Chengchi Univ., National Taiwan Univ., Univ. of Illinois at Urbana-Champaign, The Illinois International Accounting Symposium, 2010, Taipei. |
Kläs, E., Werner, J.
Auditors and the transmission of financial externalities caused by financial reporting enforcement actions: European evidence, Freie Univ. Berlin, FACTS-Forschungswerkstatt, 2014/11/28, Berlin.
Auditors and the transmission of financial externalities caused by financial reporting enforcement actions: European evidence, Freie Univ. Berlin, FACTS-Forschungswerkstatt, 2014/11/28, Berlin.
OFFICE HOURS
During the lecture period
Thursdays from 5:00 to 6:00 pm. Appointment by email with Snezana Banovic.
Room
B4.30
OFFICE HOURS
During the lecture period
Thursdays from 5:00 to 6:00 pm. Appointment by email with Snezana Banovic.
Room
B4.30