Arnt Woehrmann

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Arnt Wöhrmann (* 1979 ) is a German economist and has been a professor of business administration with a focus on managerial accounting at the Justus Liebig University in Gießen since 2016 .

Career

From 2001 to 2006 Wöhrmann first studied business administration at the Westphalian Wilhelms University in Münster , where he obtained his diploma . During his studies he also studied abroad at the University of Illinois at Urbana-Champaign. After completing his studies, he worked as a research assistant at the chair for business administration, in particular controlling with Wolfgang Berens at the Westphalian Wilhelms University in Münster, in 2009 Wöhrmann received his doctorate there .

Also at Wolfgang Berens' chair, he worked as an academic advisor at the chair for business administration, especially controlling, from 2009 to 2016 , where he completed his habilitation there in 2014, with which he also acquired the Venia Legendi . In 2012 Wöhrman was a visiting scholar (fall term) at the J. Mack Robinson College of Business, Georgia State University , Atlanta (USA).

In 2015 he took over the professorship Business Administration IV: Controlling and Integrated Accounting at the Justus-Liebig-Universität Gießen (summer semester), before moving to the Professorship for Business Administration with a focus on Managerial Accounting at the Justus-Liebig-Universität Gießen in 2016 was called.

Publications

Monographs

  • Intangible Impairment - Qualitative Impairment Test for Intangible Assets, Gabler, Wiesbaden 2009

Articles in refereed journals (selection)

  • Tournament winner proportion and its effect on effort - An investigation of the underlying psychological mechanisms. European Accounting Review (forthcoming), with: T. Knauer and F. Sommer
  • Risk-Taking in Tournaments — An Experimental Analysis. Journal of Business Economics, with: I. Schedlinsky and F. Sommer, in: Journal of Business Economics, 86th vol. (2016), pp. 837–866.
  • Market Reaction to Goodwill Impairments, with T. Knauer, in: European Accounting Review, Vol. 46 (2016). Pp. 421-449

Articles in specialist journals (selection)

  • Controllers wanted! - Expectations of companies towards controllers and their training, with W. Berens, T. Knauer and F. Sommer, in: Controlling & Management Review (CMR, formerly Zeitschrift für Controlling und Management, ZfCM), special issue 1, 57th year ( 2013), pp. 8–16
  • Similarities between German controlling approaches - conception and empirical analysis of job advertisements, with W. Berens, T. Knauer and F. Sommer, in: Controlling, Volume 25 (2013), pp. 223–229
  • Cost management in times of crisis: Increase in profitability through working capital management ?, with J. Gefken and T. Knauer, in: Zeitschrift für Controlling & Management (ZfCM), special issue 3, 56th year 2012, pp. 83-88

Editorships and contributions in compilations (selection)

  • Determination of the cost of equity for the valuation of small and medium-sized companies, with W. Berens and C. Rose, in: Feldbauer-Durstmüller / Janschek (Ed.): Yearbook for Controlling and Accounting 2015, Vienna, pp. 205–236
  • Fundamentals of business accounting, edited with W. Berens, 9th edition, Münster 2012 (approx. 390 pages)
  • Internal auditing and controlling, with W. Berens, in: Freidank / Peemöller (ed.): Textbook of Internal Auditing, Berlin 2011, pp. 591–615

Other publications

  • Karstadt Warenhaus GmbH: Do Department Stores have a Future ?, with R. Dresenkamp, ​​J. Effenberger, M. Meinhövel, F. Sommer, C. Taprogge and MV Romero, Ivey Publishing (2015), Case Study (9B15M089) and Teaching Note (8B15M089), Richard Ivey School of Business Foundation, London, Canada, 2015
  • Controlling business processes: Implementing process-oriented corporate management - review, in: Zeitschrift für Betriebswirtschaft (Journal of Business Economics), 81st year (2011), pp. 901–903

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