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Prof. Dr. Axel Haller


The Teaching program of the Department of `Financial Accounting and Auditing` comprehends on the one hand the external financial accounting and reporting of companies – in normative and conceptual respects – according to the German Commercial Code (HGB) and the International Financial Reporting Standards (IFRS) which is taught during the teaching program for Bachelors in the courses “Financial Reporting I and II” and during the teaching program for Masters in the courses “Financial Accounting and Reporting” and “Group Reporting and Control”. On the other hand the domains “Business Valuation and Analysis” and “Auditing and Corporate Governance” are subject of the teaching program for Masters, too.

Research Topics

  • Concepts and normative background of International accounting
  • Accounting of small and medium sized entities
  • extended financial reporting (sustainability reporting, integrated reporting)
  • Auditing


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Teaching Goals

The students gain skills which enable them to prepare, audit and analyse a company’s financial statements as well as to manage a company on the basis of financial accounting data. They are equally requested to question currents concepts and conventions of financial accounting critically. Thus, the Department of `Financial Accounting and Auditing` prepares the students for tasks particularly in the domains Auditing, Financial Accounting, Controlling and Business Administration.

Short Biography

  • April 1985: Diploma in Accounting, Auditing and Law at the University of Augsburg
  • February 1989: Ph.D. in Business Administration
  • January 1994 - March 1996: Research Grant from „German Research Foundation“ (Deutsche Forschungsgemeinschaft)
  • July 1996: Habilitation
  • February 1997: Appointment as Assistant Professor
  • WS/SS 1997/98: Representative of the professorship of General Business Management at the University of Cologne
  • WS 1998/99: Representative of the professorship of the seminar of trustee relationship at the University of Cologne (Chair Prof. Dr. Sieben)
  • April 1999 - September 2004: Professor and Head of the Department of Accounting and Auditing at Johannes Kepler University Linz (Austria)
  • Since October 2004: Professor and Head of the Department of Financial Accounting and Auditing at the University of Regensburg

Current tasks in the self-administration of the University

  • Member of the examination board of the Faculty of Business, Economics and Management Information Systems
  • Member of the Budget Committee of the University
  • Member of the working group "studies and teachings" of the University

Numerous Lectureships and Visiting Professorships at home and abroad

  • Lectureships at the Universities of Konstanz, Osnabrück, Stuttgart and at Leipzig Graduate School of Management
  • Visiting Professorships at the Universities of Graz, Wien and Linz (Austria), Metz and Rouen (France), University of Cincinnati (USA)

Teaching and Research Activities amongst others at the University of Washington, Seattle; Virginia Politec Institute and State University, Blacksburg; VA, Rice University of Virginia, Huston, Texas; University of Illinois, Urbana-Champaign, Illinois; University of Washington, Seattle, Washington; University of Colorado, Boulder; San Diego State University (USA), London School of Economics and Political Science (Great Britain), HEC School of Management, Paris (France), University of Lund (Sweden), University of Edinburgh (Scotland), University of Cordoba (Spain), University of Nisc (Serbia), Graduate School of Management Jönsköping (Sweden), University of Sydney (Australia), Stockholm School of Economics (Sweden)

Member of the Working Groups `Externe Unternehmensrechnung` and `Integrated Reporting` of the Schmalenbach-Gesellschaft e.V., Member of several boards of editors of national and international academic journals


Faculty of Economics

Chair 'Financial Accoutning and Auditing'

Phone:+49 941943-2691

Fax: +49 941943-4497

address: Lehrstuhl "Financial Accounting and Auditing"
Universitätsstr. 31
93053 Regensburg

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