Prof. Dr. Hans-Joachim Böcking


Prof. Dr Hans-Joachim Böcking retired in April 2022. He will therefore no longer supervise Bachelor's and Master's theses.


You can find the CV here.

Since 04/2022Retirement due to reaching the age limit at the end of March 2022
2000 - 03/2022 Full university professor for business administration, in particular auditing and corporate governance at Goethe University, Frankfurt am Main
1999 - 2000Dean of the Faculty of Business Administration at the University of Mannheim
1996 - 2000Full university professor for general business administration, auditing and trusteeship at the University of Mannheim
1993 - 1996Full university professor for business administration with the focus on auditing and trusteeship at the University of Hannover
  • Corporate Governance
  • Corporate Social Responsibility
  • National and International Accounting
  • Business Valuation
  • Auditing

The list of publications can be found here.

Click here for commentaries and publications in Beck-Verlag.

Böcking, Hans-Joachim (2023)

Betriebswirtschaftslehre als Basis guter Corporate Governance, in: Redenius-Hövermann/Schmidt/Wolff, Vom Wert guter Governance, Festschrift für Professur Christian Strenger zum 80. Geburtstag, 2023 S. 61-75.

Böcking, Hans-Joachim/Gros, Marius/ Heise, Julia-Isabelle (2023)
Sondervorschriften in der öffentlichen Rechnungslegung gem. § 263 HGB (Teil 2), in: Der Konzern, Nr. 1 (2023), S.18-25

Böcking, Hans-Joachim/Gros, Marius/Heise, Julia-Isabelle (2022):
Sondervorschriften in der öffentlichen Rechnungslegung gem. § 263 HGB (Teil 1), in: Der Konzern, Nr. 12 (2022), S. 459-464.

Böcking, Hans-Joachim (2022):
Aufsichtsrat und Wirtschaftsprüfung – BWL als Basis für Wirtschaftsprüfung und Aufsichtsratstätigkeit sowie Corporate Governance, in: 100 Jahre VHB / 100 Schlaglichter der BWL / am 15.02.2022.

Böcking, Hans-Joachim/Mala’ebeh, Roman (2022): 
IFRS 5. Zur Veräußerung gehaltene langfristige Vermögenswerte und aufgegebene Geschäftsbereiche (Non- current Assets Held for Sale and Discontinued Operations), in: Baetge, Jörg/Wollmert, Peter/Kirsch, Hans- Jürgen/Oser, Peter/Bischof, Stefan (Hrsg.): Rechnungslegung nach IFRS. Kommentar auf der Grundlage des deutschen Bilanzrechts, 2. Auflage, Stuttgart: Loseblattsammlung, Stand: März 2022.  

Prof. Dr. Andreas Dutzi, Professor for Business Administration, especially Accounting and Corporate Governance at the University of Siegen

Prof. Dr. Beate Eibelshäuser, Professor of Public Management and Digitalisation at the Hessian School of Public Management and Security

Prof. Dr. Caroline Flick, Professor of Auditing and Accounting at Mainz University of Applied Sciences

Prof. Dr. Marius Gros, Professor of Accounting and Controlling in Health Care at the Niederrhein University of Applied Sciences, Krefeld

Prof. Dr. Nadja Kiehne, Professor of Business Administration at the Hannover University of Applied Sciences and Arts

Prof. Dr. Anke Müßig, Professor in Auditing at the University of Luxembourg

Dr. Carolin Althoff

Dr. Birka Benecke

Dr. Laura Bundle

Dr. Stephanie Dietz

Dr. Ingo Ernsting

Dr. Anika Hanke

Dr. Christian Herold

Julia-Isabelle Heise

Dr. Markus Kiefer

Dr. Sebastian Koch

Dr. Christian Korn

Dr. Robert Link

Dr. Roman Mala'ebeh

Dr. Karsten Nowak

Dr. Iris Oldenburger

Dr. Christian Orth

Dr. Benjamin Rausch

Dr. Katrin Rausch

Dr. Fabian Rauschenberg

Dr. Bernd Roese

Dr. Andreas Steiger

Dr. Thomas Stein

Dr. Farhood Torabian

Dr. Christoph Wallek

Dr. Gabriele Wanitschek-Klein

Dr. Dirk Weßels

Dr. Philipp Wiederhold

Dr. Willy Wirth

Dr. Daniel Worret

On the occasion of his 65th birthday, Professor Böcking was awarded a commemorative publication, in whose creation more than 100 colleagues and former students were involved




Corporate Governance, Rechenschaft und Abschlussprüfung

Commemorative publication for Hans-Joachim Böcking on his 65th birthday

Book. Hardcover (In cloth)


Scientific expertise in demand at the Hessian Ministry of Finance

International Public Sector Accounting Standards (IPSAS) can serve as a "starting point" for European public accounting standards! This is a central finding of the project "IPSAS-Abschluss 2019" of the State of Hessen.

Prof. Dr. Hans-Joachim Böcking (Goethe University Frankfurt) and Prof. Dr. Marius Gros (Niederrhein University of Applied Sciences) have scientifically accompanied the project from the beginning in order to analyse conceptual and practical differences between financial statements according to IPSAS and German commercial accounting law (HGB). The results were presented on March 25, 2021 in Wiesbaden and discussed in a panel with Finance Minister Michael Boddenberg, Thomas Müller-Marqués Berger (EY and IPSASB), Harald Bott (Hessian Ministry of Finance) and Dr. Gerrit Rüdiger (Hessian Ministry of Finance).

A recording of the presentations and the panel discussion is available on YouTube.

Statement on the Draft of an Act to Strengthen Financial Market Integrity (FISG) from October 26, 2020

You can find the statement here.

Expert opinion on the relationship between BaFin and FREP in two-stage enforcement proceedings against the background of Wirecard

In order to further objectify the discussion on the reform of the balance sheet control as well as the role of BaFin and FREP in the context of the "Wirecard case", the experts commissioned by BaFin, Prof. Dr. Hans-Joachim Böcking and Prof. Dr. Marius Gros (Niederrhein University of Applied Sciences), have asked BaFin to be allowed to publish the expert opinion. BaFin has agreed to the publication on the website.

You can download the " Expert Opinion on BaFin's legal opinion that the DPR must and can conduct first-level examinations in accordance with section 342b (4) HGB even if there are possible acts of fraud (including possible acts of fraud by management)" as well as an abridged summary and a one-pager from the following links:

Complete expert opinion

Short summary

Onepager (Theses)

Appendix 1 Graphics Timeline Case Wirecard 2005-2020

Appendix 2 Graphic Timeline Sequence of the audit of the condensed financial statements