Prof. Dr. Hans-Joachim Böcking
| E-Mail: | hjboecking[at]wiwi.uni-frankfurt[dot]de |
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 04/2022 | Retirement 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 - 2000 | Dean of the Faculty of Business Administration at the University of Mannheim |
| 1996 - 2000 | Full university professor for general business administration, auditing and trusteeship at the University of Mannheim |
| 1993 - 1996 | Full 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)
2021
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:
Appendix 1 Graphics Timeline Case Wirecard 2005-2020
Appendix 2 Graphic Timeline Sequence of the audit of the condensed financial statements