Klaus Ruhnke

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Klaus Ruhnke (born October 8, 1963 ) is a German economist and professor of business administration (BWL). He holds the chair for corporate accounting and auditing at the Finance, Accounting & Taxation (FACTS) department of the Free University of Berlin .

Life

Klaus Ruhnke attended from 1969 to 1979 the school in Duisburg , making 1979-1982 a vocational training to merchant in wholesale and foreign trade in Duisburg. He received his technical diploma in Duisburg-Mitte in 1983 and then did his basic military service in the Bundeswehr .

In 1989 Klaus Ruhnke obtained the academic degree "Diplom-Ökonom" at the University of Duisburg . He received his doctorate in 1994 with "summa cum laude" from Wohlgemuth at the same university. His dissertation was entitled "Group accounting" . There he completed his habilitation in 1999 with his habilitation thesis "Standardization of the final examination" .

Since 1999 he has held the chair for corporate accounting and auditing at the Finance, Accounting & Taxation (FACTS) department of the Free University of Berlin. Various activities abroad, including a. in 2007 visiting professor at the Aarhus School of Business (Denmark)

European Accounting Research Network (EARNet): Founder, Scientific Committee; Reviewer for various national and international journals; Member of AAA, EAA and VHB.

Research priorities

Klaus Ruhnkes ongoing and planned research projects are applying international accounting - and auditing standards, training of auditors , efficient learning paths in the knowledge domain "accounting" also considering the development of the system ELIAS (E-Learning International Accounting student) expectation gap in the field of audit , Business risk-oriented auditing of the financial statements , commenting on selected paragraphs of the German Commercial Code , auditing of the consolidated financial statements , review of the going concern assumption and capital market reactions , review of estimated values, audit differences, audit security within the framework of audits , audit of sustainability reports , quality of corporate reporting , reform proposals of the EU Green Paper , review of interim year Reports and materiality limits in the context of final audits.

Fonts (selection)

  • Group accounting . IDW-Verlag, Düsseldorf 1995, ISBN 3-8021-0647-4 (also: University of Duisburg, dissertation, 1994).
  • Standardization of the final examination . Schäffer-Poeschel, Stuttgart 2000, ISBN 3-7910-1598-2 (also: University of Duisburg, habilitation thesis, 1999).
  • Kai-Uwe Marten / Reiner Quick / Klaus Ruhnke: Auditing. Basics of business auditing according to national and international standards . 5th, revised edition. Schäffer-Poeschel, Stuttgart 2015, ISBN 978-3-7910-3438-6 .
  • Klaus Ruhnke / Dirk Simons: Accounting according to IFRS and HGB. Textbook on the theory and practice of corporate publicity with examples and exercises . 3rd, revised and expanded edition. Schäffer-Poeschel, Stuttgart 2012, ISBN 978-3-7910-3057-9 .
  • More than 100 national and international essay publications.

Web links

Individual evidence

  1. ↑ a b Curriculum Vitae by Klaus Ruhnke on the website of the Free University of Berlin. (No longer available online.) Formerly in the original ; accessed on January 22, 2015 .  ( Page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.@1@ 2Template: Toter Link / www.wiwiss.fu-berlin.de  
  2. ^ Current and planned research projects by Klaus Ruhnke on the website of the Free University of Berlin. Retrieved January 22, 2015 .
  3. ↑ Prof. Dr. Klaus Ruhnke. December 4, 2012, accessed October 6, 2017 .
personal data
SURNAME Ruhnke, Klaus
BRIEF DESCRIPTION German economist and university lecturer (Free University of Berlin)
DATE OF BIRTH October 8, 1963