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Humboldt-Universität zu Berlin -

Professur für Rechnungslegung und Wirtschaftsprüfung

 

Picture Gassen     

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Dorotheenstraße 1, 204

+49 30 2093-5764

+49 30 2093-5670

gassen(at)wiwi.hu-berlin.de

Mittwoch, 10.00–12.00 Uhr

Außer:
05.07.2017: keine Sprechstunde
06.07.2017: 10.30–12.30 Uhr

Bitte vereinbaren Sie einen Termin
über unser Sekretariat.

 

Curriculum Vitae

 

Academic positions

 

Since 2006 Full Professor at School of Business and Economics, Humboldt University, Berlin
2003 Visiting Scholar at School of Business, University of Wisconsin - Madison
2002 Visiting Scholar at Stern School of Business, New York University
2000 - 2006 "Wissenschaftlicher Assistent" (comparable to Assistant Professor) at Department of Economics and Business Administration, Ruhr- Universität Bochum
1997 - 2000 "Wissenschaftlicher Mitarbeiter" (comparable to Research Assistant), Ruhr-Universität Bochum, Institute of International Accounting (Prof. Dr. Bernhard Pellens)
1995 - 1997 "Wissenschaftlicher Mitarbeiter" (comparable to Research Assistant), Westfälische Wilhelms-Universität Münster, Institute of International Accounting (Prof. Dr. Bernhard Pellens)

 

Member of the European Accounting Association (EAA), the American Accounting Association (AAA), the Ausschuss Unternehmensrechnung of the Verein für Socialpolitik (VfS), the Berlin Doctoral Program of Economics and Management Science (BDPEMS) and the Berlin Accounting Research Group (BARG). Visiting Professor at the European School of Management and Technology (ESMT). Member of the Academic Advisory Council and Affiliated Researcher, Center for Financial Reporting and Auditing (CFRA), ESMT Berlin.

 

 

Education

 

2006 Habilitation, Ruhr-Universität Bochum
2000 Dr. rer. oec. (Ph.D.), Ruhr-Universität Bochum (summa cum laude)
1995 Diplom-Volkswirt (comparable to Master of Economics), Westfälische Wilhelms-Universität Münster

 


Publications

 

Articles published or forthcoming in refereed scientific journals

 

Gassen, J. (2017): The Effect of IFRS for SMEs on the Financial Reporting Environment of Private Firms: An Exploratory Interview Study. Accounting and Business Research (forthcoming).
Gassen, J. and R. U. Fülbier (2015): Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms. Journal of International Accounting Research 14 (2): 151-180.
Cascino, S. and J. Gassen (2015): What Drives the Comparability Effect of Mandatory IFRS Adoption? Review of Accounting Studies 20 (1): 242-282 (Online Appendix).
Cascino, S., M. Clatworthy, B. Garcia Osma, J. Gassen, S. Imam, and T. Jeanjean (2014): Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11 (2): 185-209.
Gassen, J. (2014): Causal Inference in Empirical Archival Financial Accounting Research. Accounting, Organizations and Society 39 (7): 535-544.
Fischkin, M. and J. Gassen (2011): Ökonomie des Abschlussprüferwechsels [Economic Determinants and Consequences of Auditor Choice: A Survey Article]. Zeitschrift für Betriebswirtschaft 81: 855-900.
Gassen, J. and K. Schwedler (2010): The decision usefulness of financial accounting measurement concepts: Evidence from an online survey of professional investors and their advisors. European Accounting Review 19 (3): 495-509.
Gassen, J. and H. Skaife (2009): Can Audit Reforms Enhance the Informational Role of Auditing? Evidence from the German Market. Contemporary Accounting Research 26 (3): 867-898.
Fülbier, R. U., J. Gassen and T. Sellhorn (2008): Vorsichtige Rechnungslegung: Theoretische Erklärung und empirische Evidenz. [Conservative Accounting: Theory and Standards-based Evidence] Zeitschrift für Betriebswirtschaft 78 (12): 1317-1342.
Gassen, J., R. U. Fülbier and T. Sellhorn (2006): International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing. European Accounting Review 15 (4): 527-564.
Gassen, J., and T. Sellhorn (2006): Applying IFRS in Germany: Determinants and Consequences. Betriebswirtschaftliche Forschung und Praxis 58 (4): 365-386.
Gassen, J. and D. Kaltofen (2004): Das "Qualitätssegment" SMAX: Eine Analyse der Liquiditätswirkung und des Einführungseffekts. [The SMAX Segment of the Frankfurt Stock Exchange: Liquidity and Announcement Effects]. Zeitschrift für betriebswirtschaftliche Forschung 57: 423-452.
Pellens, B, J. Gassen and M. Richard (2003): Ausschüttungspolitik börsennotierter Unternehmen in Deutschland [Dividend Policy of German Public Firms]. Die Betriebswirtschaft 63: 309-332.
Gassen, J. (2001): Internetbasierte deutsche Jahresabschlusspublizität: Eine experimentelle Analyse der HTML- vs. PDF-Entscheidung [Internet-based Financial Reporting: An Experimental Analysis of the HTML vs. PDF Decision]. Die Betriebswirtschaft 61: 409- 426.

 

 

Current working papers

 

Gabbioneta, C., J. Gassen and P. Mazzola (2016): Who Benefits from Voluntary Disclosure? Evidence from Italian Market Microstructure Data.
Gassen, J., H. Skaife and D. Veenman (2016): Illiquidity and the Measurement of Stock Price Synchronicity.
Gassen, J. (2008): Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting?

 

 

Monographs

 

 
Cascino, S., M. Clatworthy, B. Garcia Osma, J. Gassen, S. Imam, and T. Jeanjean (2016): Professional investors and the decision usefulness of financial reporting. Research monograph commissioned by EFRAG and ICAS.
Pellens, B., R. U. Fülbier, J. Gassen and T. Sellhorn (2014): Internationale Rechnungslegung, 9th edition, Schäffer Poeschel, Stuttgart.
Cascino, S., M. Clatworthy, B. Garcia Osma, J. Gassen, S. Imam, and T. Jeanjean (2013): The Use of Information by Capital Providers. Research monograph commissioned by EFRAG and ICAS.
Pellens, B., R. U. Fülbier, J. Gassen and T. Sellhorn (2013): International Financial Reporting Standards (IFRS) Application and Practical Guide [Chinese Version, 2nd edition], translated by X. Wang and Y. Lin, Shanghai University of Finance and Economics Press.
Ernst, E., J. Gassen and B. Pellens (2009): Verhalten und Präferenzen deutscher Aktionäre: Eine Befragung von privaten und institutionellen Anlegern zum Informationsverhalten, zur Dividendenpräferenz und zur Wahrnehmung von Stimmrechten [Information Needs, Dividend Preferences and Voting Behavior of German Investors: Results of a Large-Scale Survey], Studien des Deutschen Aktieninstituts, Heft 42, Frankfurt am Main.
Ernst, E., J. Gassen and B. Pellens (2005): Verhalten und Präferenzen deutscher Aktionäre: Eine Befragung von privaten und institutionellen Anlegern zum Informationsverhalten, zur Dividendenpräferenz und zur Wahrnehmung von Stimmrechten [Information Needs, Dividend Preferences and Voting Behavior of German Investors: Results of a Large-Scale Survey], Studien des Deutschen Aktieninstituts, Heft 29, Frankfurt am Main.
Gassen, J. (2000): Datenbankgestützte Rechnungslegungspublizität: Ein Beitrag zur Evolution der Rechnungslegung [Doctoral thesis: Database-Supported Financial Reporting: A Contribution to the Evolution of Financial Accounting], Frankfurt et al.

 

 

Other selected publications

 

Gassen, J., and M. Witzky (2014): Wer regiert das IASB? [Who rules the IASB?] In: Festschrift zu Ehren von Christian Kirchner: Recht im ökonomischen Kontext, edited by W. A. Kaal, M. Schmidt and A. Schwartze, Mohr Siebeck, Tübingen: 763–784.
Gassen, J. and J. Günther (2014): Evidenzbasierte Rechnungslegungsregulierung: Zur Gestaltung von Forschung im Rahmen des IASB Due Process [Evidence-based financial accounting regulation]. In: Rechnungslegung, Prüfung und Unternehmensbewertung, Festschrift zum 65. Geburtstag von Wolfgang Ballwieser, edited by M. Dobler, D. Hachmeister, C. Kuhner und S. Rammert, Stuttgart 2014: 183-199.
Gassen, J. and N. Kavvadias (2012): Erlösrealisierung im Netzbereich am Beispiel der Netzanbindung von Offshore-Anlagen [Revenue recognition for regulated offshore electricity grid providers]. Der Betrieb 65: 125-132.
Gassen, J., J. Pierk and M. Weil (2011): Pensionsrückstellungen nach dem BilMoG - Erste empirische Evidenz [Empirical evidence on the BilMoG effect on pension accounting]. Der Betrieb 64: 1061-1067.
Gassen, J., T. Eisenschink and M. Weil (2010): Das Konzept der rechnungslegenden Einheit nach ED/2010/2 [The concept of the accounting entity as presented by ED/2010/2]. Die Wirtschaftsprüfung 63: 805-810.
Fülbier, R. U., J. Gassen and E. Ott (2010): IFRS for SMEs für den eu­ropäischen Mit­tel­stand? Einige theoretische und empirische Überlegungen [IFRS for SME: Conceptual thoughts and empirical evidence]. Der Betrieb 63: 1357-1360.
Gassen, J. (2009): Accounting for the Financial Crisis: Die Rolle der Rechnungslegung. DIW – Vierteljahreshefte zur Wirtschaftsforschung 78: 83-95.
Gassen, J., M. Fischkin and V. Hill (2008): Das Rahmenkonzept-Projekt des FASB: Eine normendeskriptive Analyse des aktuellen Stands [The conceptual framework project of FASB and IASB: A Critical Review]. Die Wirtschaftsprüfung 61: 874-882.
Fülbier, R. U., J. Gassen, U. Küting and M. Weller (2008): Öffentliche Zuwendungen und Bilanzpolitik: Eine beispielgestützte Analyse von IAS 20 [Accounting for Government Grants: A Case Study]. Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 8. Jg., S. 474-484.
Fülbier, R.U. and J. Gassen (2007): Das Bilanzrechtsmodernisierungsgesetz (BilMoG): Handelsrechtliche GoB vor der Neuinterpretation [Fundamental Rule Changes in German Accounting ahead]. Der Betrieb 60: 2605-2612.
Gassen, J., T. Davarcioglu, M. Fischkin and U. Küting (2007): Währungsumrechnung nach IFRS im Rahmen des Konzernabschlusses [Foreign Currency Translation under IAS 21 for Consolidated Financial Statements: A Case Study]. Kapitalmarktorientierte Rechnungslegung 7: 171-180.
Gassen, J. (2006): Empirische Rechnungslegungsforschung [Empirical Accounting Research]. In: Handwörterbuch der Betriebswirtschaftslehre, edited by Köhler, R., H.-U. Küpper and A. Pfingsten. Stuttgart 2006.
Crasselt, N. and J. Gassen (2004): Spieltheorie [Game Theory: An Introduction]. In: Wirtschaftswissenschaftliches Studium 11: 634-639.
Pellens, B. and J. Gassen (2001): EU-Verordnungsentwurf zur IAS-Konzernrechnungslegung [EC-Proposal for IAS-Reporting: Regulative Opportunities for German Rule-Making]: Gestaltungsmöglichkeiten des deutschen Gesetzgebers. Kapitalmarktorientierte Rechnungslegung 1: 137-142.
Fülbier, R. U. and J. Gassen (2001): Entwicklung der deutschen Rechnungslegung für das Jahr 2004: Seminar des Instituts für Unternehmungsführung und Unternehmensforschung der Ruhr-Universität Bochum am 26.1.2001 [Future Trends in German Financial Accounting: Results of the IUU Congress, Bochum, January 2001]. Kapitalmarktorientierte Rechnungslegung 1: 180-183.
Gassen, J. and J. Heil (2001): Internetpublizität deutscher Unternehmen. [Internet-Based Reporting by German Listed Companies: An Empirical Investigation] Kapitalmarktorientierte Rechnungslegung 1: 38-45.
Fülbier, R. U. and J. Gassen (1999): Wider die Maßgeblichkeit der International Accounting Standards für die steuerliche Gewinnermittlung. Der Betrieb 52: 1511-1513. [Irrelevance of International Accounting Standards for Tax Purposes]
Pellens, B., A. Bonse and J. Gassen (1998): Perspektiven der deutschen Konzernrechnungslegung - Auswirkungen des Kapitalaufnahmeerleichterungsgesetzes und des Gesetzes zur Kontrolle und Transparenz im Unternehmensbereich. Der Betrieb 51: 785-792. [Perspectives of German Group Accounting Regarding Recent Legislative Changes]

 

 


Invited presentations

2017 Entrepreneurial Financial Management Conference Discussant (ESMT, Berlin, Germany), Ausschuss Unternehmensrechnung Verein für Socialpolitik Discussant (Konstanz, Germany)
2016 Ausschusses für Recht und Verbraucherschutz des Deutschen Bundestags (Berlin, Germany), Newcastle University (Newcastle, UK), VU Amsterdam (Amsterdam, The Netherlands), LUISS Rome (Rome, Italy), ESMT/Center for Financial Reporting and Accounting (Berlin, Germany), EAA Annual Conference (Maastricht, The Netherlands), EAA Doctoral Colloquium (Maastricht, The Netherlands), 15th Anniversary of EFRAG (Brussels, Belgium), PhD Class: Empirical Accounting Research (VHB, Berlin, Germany), University of Lancaster (Lancaster, UK), Magdeburg University (Magdeburg, Germany), ICAEW Information for Better Markets Conference (London, UK)
2015 VHB Kommission Rechnungswesen (WWU Münster, Germany), Ausschuss Unternehmensrechnung Verein für Socialpolitik Discussant (Mannheim, Germany), EAA Annual Conference (Glasgow, UK), EAA Doctoral Colloquium (St. Andrews, UK), BVFA/EFRAG/EFFAS/IASB Joint Outreach Investor Event (Brussels, Belgium), EUFIN Conference (Paris, France)
2014 FAcct Research Seminar (WHU Vallendar, Germany), PhD Class: Empirical Accounting Research (VHB, Berlin, Germany), X International Accounting Research Symposium (Madrid, Spain), Journal of International Accounting Research Conference (Hong Kong), EAA Annual Conference (Tallinn, Estonia), EAA Doctoral Colloquium (Tartu, Estonia), Ausschuss Unternehmensrechnung Verein für Socialpolitik (Graz, Austria), Research Workshop (University Genoa, Italy), Research Presentation International Accounting Standards Board (IASB London, UK)
2013 Accounting Seminar (Universität Bayreuth, Germany), Accounting Seminar (Queensland University of Technology, Australia), Accounting Standards Committee of Germany (Berlin, Germany), EAA Doctoral Colloquium (Paris, France), 5. Workshop zur Ökonomischen Analyse im Externen Rechnungswesen (HU Berlin, Germany), IAAER/Kommission Rechnungswesen Conference Panel Member (Frankfurt, Germany)
2012 ifu lecture (Bochum, Germany), IX Workshop on Empirical Research in Financial Accounting Keynote (Gran Canaria, Spain), PhD Class: Empirical Accounting Research (VHB, Berlin, Germany), Third Financial Reporting Workshop Keynote (University of Naples “Parthenope”, Naples, Italy), Accounting Lunch Seminar (University of Graz, Austria), 35th Annual Congress of the EAA (Ljubljana, Slovenia), EAA Doctoral Colloquium (Bled, Slovenia), Borsa Italiana (Milano, Italy), Experten-Workshop zur Corporate Governance (University of Jena, Germany), Kommission Rechnungswesen des VHB Keynote (Rostock, Germany)
2011 PhD Class: Empirical Accounting Research (VHB, Berlin, Germany), WZB Conference on Ceap Talk and Signaling (WZB, Berlin, Germany), 34th Annual Congress of the EAA (Rome, Italy), 3. Workshop zur Ökonomischen Analyse im Externen Rechnungswesen (University of Paderborn, Germany), Joint IAS/FARS Midyear Meeting (Tampa, FL, USA)
2010 Accounting and Finance Seminar (University of Exeter), Economics Seminar (University of Osnabrück, Germany), Accounting Seminar (Stockholm School of Economics, Sweden), Economics of Management Seminar (Bern University, Switzerland), Deutscher Betriebswirtschaftler Tag (Düsseldorf, Germany), PhD Class: Empirical Accounting Research (Bern University, Switzerland and VHB, Berlin, Germany), PhD Class: Empirical International Accounting Research (University of Wisconsin-Madison, USA), Accounting Seminar (University of Wisconsin-Madison, USA), Penn State Accounting Conference (Penn State University, USA, presentation by co-author), 33rd Annual Congress of the EAA (Istanbul, Turkey), Arbeitskreis Externe Unternehmensrechnung (Düsseldorf, Germany), Accounting Seminar (London School of Economics and Political Science, UK)
2009 Business and Economics Seminar (University of Göttingen, Germany),Business and Economics Seminar (University of Hannover, Germany), Finance Brown Bag Seminar (ESMT, Berlin, Germany), Accounting and Economics Seminar (University of Padua, Italy), Annual Meeting of the AAA (New York, USA), EAA Annual Congress (Tampere, Finland), AIDEA Youth Conference Keynote (Naples, Italy), European Accounting Review Conference for the Special Section on "Measurement Issues in Financial Reporting" (Madrid, Spain), Accounting and Finance Workshop (Edinburgh University, UK), AAA IAS Midyear Meeting (St. Pete Beach, FL, USA), Annual Conference of AS-VHB and IAAER (Munich, Germany)
2008 Accounting Seminar (Universiteit van Amsterdam, The Netherlands), Finance Brown Bag Seminar (ESMT, Berlin, Germany), Accounting Seminar (IE Business School, Madrid, Spain), 31st Annual Congress of the EAA (Rotterdam, The Netherlands), Facts Workshop (Freie Universität Berlin, Germany), VI Workshop on Empirical Research in Financial Accounting (Universitat de Carlos III, Madrid, Spain), Annual Conference of AS-VHB (Frankfurt, Germany)
2007 PhD Class: Current Topics in Empirical Accounting Research (University of Naples, Italy), PhD Class: Empirical Accounting Research (Universität Bern, Switzerland), 3rd Convention of the SFB 649 (Motzen, Germany), Accounting Spring Camp (University of Tilburg, The Netherlands),
2006 28th Annual Congress of the EAA (Dublin, Ireland), Accounting Workshop, (Universiteit Maastricht, The Netherlands), Accounting Seminar (Universiteit van Amsterdam, The Netherlands)
prior 2006 Accounting Workshop 2005, (Universiteit Maastricht), Accounting Seminar 2005 (Universiteit van Amsterdam), AAA IAS Midyear Meeting 2005 (San Antonio, TX, USA), AAA Annual Meeting 2004 (Orlando, FL, USA), 66th Annual Congress of the Association of University Professors of Management 2004 (Graz, Austria), 27th Annual Congress of the EAA 2004 (Prague, Czech Republic), Accounting Seminar 2003 (University of Wisconsin, Madison, WI, USA), Accounting Workshop 2003 (Tilburg University, The Netherlands), 3. Bochumer Ökonomentag 2001 (Bochum, Germany), 24th Annual Congress of the EAA 2001 (Athens, Greece), Habilitanden-Workshop of VHB 2001 (Göttingen, Germany), C&L European Doctoral Colloquium in Accounting 1998 (Antwerp, Belgium)

 

 


Academic honors

 

Department Editor Accounting of the Journal Business Research
Associate Editor of the Journal of International Accounting Research (2011-2014)
Member of the Editorial Boards of European Accounting Review, Spanish Journal of Finance and Accounting, Financial Reporting, Review of Managerial Studies and Die Betriebswirtschaft
Ad-hoc reviewer for Management Science, Review of Accounting Studies, Contemporary Accounting Research, Accounting Organizations and Society, Journal of Accounting Auditing and Finance, Accounting Horizons, Journal of Business Finance and Accounting, Management Accounting Research, Accounting and Business Research, Schmalenbach Business Review, OR Spectrum, Zeitschrift für betriebswirtschaftliche Forschung, Zeitschrift für Betriebswirtschaft, Journal für Betriebswirtschaft, Die Unternehmung, DFG, AAA Annual Meeting, FARS Midyear Meeting, VHB annual conference
Member of the Program Committee (track chair for financial accounting): VHB-Pfingsttagung Leipzig 2014
Member of the Scientific Committee for the Annual Congress of the European Accounting Association (2007-2008, 2011-2012, 2017)

 

2012 Teaching Award, Humboldt-Universität zu Berlin, School of Business and Economics, Best seminar academic year 2011/12.
2008 Teaching Award Humboldt-Universität zu Berlin, School of Business and Economics, Graduate Level (International Accounting)
2007 Best Paper Award at Workshop on Empirical Research in Financial Accounting (Universitat de Carlos III, Madrid, Spain) for the paper: Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting?
2007 Teaching Award Humboldt-Universität zu Berlin, School of Business and Economics, Undergraduate Level (Introduction into Financial Accounting)
2003 National-Bank-Germany Prize for the paper: Das "Qualitätssegment" SMAX: Eine Analyse der Liquiditätswirkung und des Einführungseffekts.
2002 Individual Research Grant provided by the Deutsche Forschungsgemeinschaft (German Research Foundation)
2000 Ernst Zander Prize from the Institut für Unternehmungsführung und Unternehmensforschung and the Alwin-Reemtsma Foundation for best PhD dissertation
  1st Prize (PhD thesis) from the Deutsches Aktieninstitut (Nationwide working party for the promotion of equity as a financing and investment instrument)

 

 


Organized Conferences

Berlin Accounting Workshop, June 23-24, 2016 (Co-organized with Ulf Brüggemann).
Summer School Empirical Financial Accounting Research, Humboldt University Berlin, August 27-30, 2013 (Co-organized with Urska Kosi and Ulf Brüggemann).
Summer School Empirical Accounting Research, Humboldt University Berlin, August 21-25, 2006.
Credit Rating Agencies and the Certification Process, Humboldt University Berlin, November 19-20, 2010 (co-organized with Tim Adam and Roland Strausz).