Kai-Uwe Marten

from Wikipedia, the free encyclopedia

Kai-Uwe Marten (* 1962 ) is a German economist. He has been a member of the Faculty of Mathematics and Economics at Ulm University since April 1, 2003 . His main research interests are in the field of auditing , in particular digitization in auditing, audit market and audit quality research, as well as the internationalization of accounting.

Marten studied economics and social sciences at the University of Augsburg from 1984 to 1989 and graduated in March 1989 with a degree in economics . After working for a year at an auditing company, he began his dissertation at the Adolf G. Coenenberg chair in the summer of 1990 . In February 1994, with a thesis in the field of auditing, he was awarded a Dr. rer. pole. PhD. Immediately afterwards he turned to his habilitation thesis - also in the field of auditing - and in the following period published a large number of articles in various scientific journals.

In February 1998 he completed his habilitation at the University of Augsburg as Dr. rer. pole. habil. From April 1997 to September 1998 Marten held a chair for accounting and auditing at the Technical University of Berlin . In the summer semester of 1998 he then represented the chair for accounting and auditing at the Bergische Universität Wuppertal , which he took over on October 1, 1998 and led it until the end of the winter semester 2003. In April 2003, Marten switched to the University of Ulm as a professor of business administration, in particular accounting and auditing, where he became director of the Institute for Accounting and Auditing. In April 2008 he turned down an offer for the Chair of Accounting & Auditing at the European Business School in Oestrich-Winkel. In January 2009 Marten was appointed tax advisor.

Marten is a member of several scientific societies and associations such as the European Accounting Association , the American Accounting Association , the Association of University Professors of Management and the Schmalenbach Society of Management is there Marten appointed member and headed the working group "External and internal monitoring of the company" the Schmalenbach-Gesellschaft für Betriebswirtschaft eV from December 2003 to April 2009.

From 2001 to 2004 Marten was deputy chairman of the Quality Control Advisory Board (QKB) of the Chamber of Public Accountants. From 2005 to 2016 he was an appointed member and deputy chairman of the Auditor Oversight Commission (APAK) , from January 1, 2016, until the body was dissolved in June of that year, he was chairman of the APAK. From October 2005 to March 2008 he was a full member of the Public Interest Oversight Board (PIOB) of the International Federation of Accountants (IFAC) for the EU Commission. Marten has been a Public Member of the International Auditing and Assurance Standards Board (IAASB) since January 2018 .

Together with a number of European colleagues, Marten founded the academic network European Auditing Research Network (EARNet) in April 2000, which currently has around 200 members. The intention of this network is to promote examination research in Europe.

In addition, from October 2004 to March 2017, Marten held the office of Dean of Studies for the economics course at Ulm University. Marten was also Vice Dean of the Faculty of Mathematics and Economics from April 2009 to March 2011.

From 2004 to 2007 Marten was a member of the supervisory board of a stock corporation in southern Germany.

Web links