Gerrit Brösel

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Gerrit Brösel (* 1972 in Greifswald ) is a German economist and university professor .


After completing two vocational training courses (as a maintenance mechanic with high school diploma and as a banker ), he studied business administration at the Ernst-Moritz-Arndt University of Greifswald . During his studies he was supported by the Rheinstahl Foundation, among others. He also received the award for the best diploma thesis in economics from the University of Greifswald. He then worked as an audit assistant and audit manager at the international auditing company PwC . In 2002 he was at the University of Greifswald with the work "The value of audiovisual media rights in the dual broadcasting system" to Dr. rer. pole. PhD . His dissertation was awarded the Commerzbank Foundation's doctoral prize. From 2003 to 2007 he was a research assistant at the Technical University of Ilmenau , where he joined in 2006 habilitation and venia legendi acquired for the subject "Business Administration".

Brösel worked as a lecturer at the University of Greifswald, the Steinbeis University Berlin , the University of Applied Sciences Schmalkalden and the University of Magdeburg-Stendal (FH).

October 1, 2007, he took a call to the Chair of Business Administration / Accounting at the University of Magdeburg-Stendal (FH), Stendal on. After being called to the professorship “Accounting and Controlling” by the private Hanse University Rostock and the HTWK Leipzig , all of which he rejected, he switched to the university professorship for general business administration, in particular accounting and controlling, at the Technical University of Ilmenau on April 1, 2009 . Since September 1, 2011, he has been a full professor of business administration, in particular auditing, at the FernUniversität in Hagen .


In addition to general business administration and auditing , Gerrit Brösel's research areas are primarily company valuation , national and international accounting and balance sheet analysis .

Since 2016 he has co-authored the first time in 1960 by Günter Wöhe published and Ulrich Döring continuing standard work Introduction to Business Administration .

He is also a representative of functional valuation theory . In 2005, together with his doctoral supervisor Manfred Jürgen Matschke, he published a textbook on functional “company valuation”, which has meanwhile been translated into Polish and Russian.

Brösel was a member of the Schmalenbach working group “Value-oriented measurement of the performance of management areas” and (by the IHK Magdeburg and Southern Thuringia) a publicly appointed and sworn expert for company valuation . Furthermore, he has been on the editorial board of the refereed Polish journal “Ekonomia Menedżerska” (Managerial Economics) since 2012.

Since 2015 he has been a member of the “Finance and Management” expert advisory board at the European Distance Learning University in Hamburg .

Brösel has been the academic director of the certification course for examination specialist at the German Academy for Auditing, Company Valuation and Accounting - DAWUR (formerly Primus Academy) since 2017 . He is also a lecturer in this course. Against this background, on October 29, 2018, Brösel was appointed by the Federal Ministry for Economic Affairs and Energy (BMWi) for the period from November 1, 2018 to October 31, 2022 as a deputy member of the vocational training committee for the advanced training occupation "specialist in auditing" at the Chamber of Auditors (WPK) , Berlin.

Since 2017, Brösel has been the “creative mind” behind and speaker in the instructional videos about the protagonist Albert at the University of Hagen. He also took part in a podcast in 2018.

selected Writings

  • Balance sheet analysis , ESV Berlin.
  • Bookkeeping and preparation of annual financial statements according to HGB , ESV Berlin, together with Torsten Mindermann.
  • Introduction to general business administration , Vahlen Munich, together with Günter Wöhe / Ulrich Döring.
  • Basic knowledge of group accounting , UVK Munich.
  • Group accounting , UTB GmbH Munich and others, together with Klaus von Wysocki / Michael Wohlgemuth.
  • Оценка предприятий - Функции, Методы, Принципы , KnoRus-Verlag Moscow, together with Manfred Jürgen Matschke.
  • Systematic practical commentary on accounting law , Bundesanzeiger Verlag Cologne, together with Karl Petersen / Christian Zwirner.
  • Exercise book for introduction to general business administration , Vahlen Munich, together with Günter Wöhe / Ulrich Döring.
  • Company valuation , SpringerGabler Verlag Wiesbaden, together with Manfred Jürgen Matschke.
  • Business auditing , Vahlen Munich, together with Christoph Freichel / Martin Toll / Robert Buchner.
  • Wycena przedsiębiorstwa - Funkcje, metody, zasady , Oficyna / Wolters Kluwer Verlag Warsaw, together with Manfred Jürgen Matschke.

Brösel is co-editor of the publication series "Finanzwirtschaft, Unternehmensberatung & Auditing".

Selected instructional videos

  • The expectation gap , 2017.
  • The independence of the auditor , together with Katharina Dillkötter, 2018.
  • Provisions versus reserves , together with Caroline Kastl, 2018.
  • Factoring , together with Olesya Feuersaenger, 2018.
  • Value and Price , 2018.
  • The so-called share deal , together with Jörg Wasmuth, 2018.

Individual evidence

  1. ^ The Wöhe portal: home page. In: Retrieved August 20, 2016 .
  2. ^ "On the current state of valuation theory" , Valuation in Germany - company valuation, October 2, 2012
  3. editors of Ekonomia Menedżerska , accessed on 14 March 2017
  4. Communication from the Fernuniversität in Hagen dated February 8, 2012, accessed on March 14, 2017
  5. “EURO-FH Expert Advisory Board”  ( page no longer available , search in web archivesInfo: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. , Members of the Finance and Management Expert Advisory Board@1@ 2Template: Toter Link /  
  6. "DAWUR testing business administrator" , overview of the course
  7. ^ "WPK Vocational Training Committee" , appointment
  8. ^ "Albert teaching videos" , overview and links to the individual films
  9. "Podcast with Prof. Dr. Gerrit Brösel " , analysis of the 2017 consolidated financial statements from Schalke 04

Web links