Prof. Dr. Hans-Joachim Böcking
From 2000 to 2022, Hans-Joachim Böcking held the Chair of Business Administration, with a focus on Auditing and Corporate Governance, at Goethe University Frankfurt. With over three decades of academic and practical experience, Hans-Joachim Böcking has dedicated his career to advancing the fields of Business Administration, with a particular focus on Auditing and Corporate Governance. His research encompasses Corporate Governance, Financial Accounting, Auditing, and Business Reporting.
He notably served for four years as a member of the Consultative Working Group of the ESMA Corporate Reporting Standing Committee in Paris, contributing to the development of European standards in corporate reporting. Additionally, Hans-Joachim Böcking has held various supervisory board positions, bringing valuable governance expertise and practical insights to the organizations he has served.
For example, he prepared expert opinions for Bayer AG (Monsanto acquisition) and for the German Federal Financial Supervisory Authority (Wirecard AG), among others.
- Since 04/2022: Academic reviewer activities, supervision of doctoral theses, consulting, publications, research project „paradigm shift in financial and public accounting in the context of sustainability regulation“
- Since 04/2022: Prof. em. - Retirement due to reaching the age limit at the end of March 2022
- 2000–03/2022: Full Professor (C 4) of Business Administration, with a focus on Auditing and Corporate Governance at Goethe University Frankfurt
- 1999–2000: Dean of the Faculty of Business Administration at the University of Mannheim
- 1996–2000: Full Professor (C 4) of General Business Administration, Auditing, and Trust Management at the University of Mannheim
- 1993–1996: Full Professor (C 4) of Business Administration with a focus on Auditing and Trust Management at the University of Hanover
- 1992–1993: Temporary Professor (C 4) for Business Administration, especially Corporate Taxation, at Bielefeld University (C 4 appointment declined)
- 1992: C4 appointment to the Chair of General Business Administration and Accounting/Controlling at Friedrich Schiller University Jena (rejected)
- 1992: Habilitation and venia legendi for business administration at Goethe University Frankfurt: „Verbindlichkeitsbilanzierung: Wirtschaftliche versus formalrechtliche Betrachtungsweise", published in Volume 129 of Neue Betriebswirtschaftliche Forschung (NBF)
- 1987: Doctor’s Degree at Goethe University Frankfurt: "Bilanzrechtstheorie und Verzinslichkeit“, published in Volume 46 of Neue Betriebswirtschaftliche Forschung (NBF) (Dr. rer. pol., grade: summa cum laude) - Dissertation Award 1987 from the Frankfurt Chamber of Commerce and Industry (IHK) (Endowment: 5,000 German Marks)
- 1982: Diploma from Goethe University Frankfurt, Specializations: Auditing, Business Taxation, Insurance Studies (Business degree, grade: very good)
- Corporate Governance
- Corporate Social Responsibility
- National, International and Public Accounting
- Business Valuation
- Auditing
Hans-Joachim Böcking has supervised until 2024 a total of 38 doctoral theses in these fields, including 34 monographs and 4 cumulative dissertations.
- Self-Employed Activity: Scientific Consulting, Preparation of expert reports, Publications, Commentaries
- Expert Activities: Report on the Voluntary Special Audit at Bayer AG (“Monsanto acquisition”, 03/2020), Expert Opinion on the Legal Interpretation for the German Federal Financial Supervisory Authority (BaFin) (“Wirecard”, 10/2020)
- Managing Editor of “Beck’sches Handbuch der Rechnungslegung,” C. H. Beck Verlag, loose-leaf collection and beck-online
- Co-Editor of DER KONZERN – Zeitschrift für Konzernrecht, Steuerrecht, Rechnungslegung, Corporate Governance, print version and online Owlit, Otto Schmidt Verlag
- Honorary Board Member of JBE – Journal of Business Economics, Springer Verlag (Department Editor “Auditing and Corporate Governance” until 01/2019, Editorial Board from 02/2019 to 01/2024)
- Member of the working group “General Business Administration/Economics in the auditor exam" in the Association of University Professors of Business Administration (VHB), speaker for the VHB working group until 2022
- Member of the Supervisory Board of PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft (PwC), Frankfurt/Main (03/2013–12/2023)
- Member of the Nomination Committee of the DRSC – German Accounting Standards Committee e.V., Berlin (until 06/2023)
- Member of the Professional Examination Committee of the Executive Board of the Institute of Public Auditors in Germany (IDW), Berlin (until 08/2022)
- Member of the Examination Committee for Certified Public Accountants, Institute of Public Auditors in Germany, Berlin (until 12/2023)
- Member of the Working Group “Applied Business Administration / Economics in the CPA Exam” of the Association of University Professors of Business Administration (VHB), Göttingen
- Member of the Consultative Working Group of ESMA’s Corporate Reporting Standing Committee, Paris (2011–2015)
- Member of the Tasks and Objections Committee of the Institute of Public Auditors in Germany – Körperschaft des öffentlichen Rechts, Berlin (2010–2012)
- Member of the Main Subject Committee of the Institute of Public Auditors in Germany (IDW), Düsseldorf (2004–2009)
- Member of the Supervisory Board (2001–2007) and Chair of the Audit Committee (2005–2007) of KPMG Deutsche Treuhandgesellschaft AG, Berlin/Frankfurt am Main
- Chair of the Scientific Commission for Accounting at the Association of University Professors of Business Administration (VHB), Cologne (2005–2007)
- Chair of the Supervisory Board of Bayerische Treuhandgesellschaft AG, Munich (1999–2005)
- Member of the German Standardization Council (DSR), Berlin (2000–2003)
Expert for the Government Commission on Corporate Governance at the Federal Chancellery, Berlin (2000–2001) - Joint research project with the Federal Court of Auditors and the China National Audit Office (CNAO) in Beijing and Nanjing (1996–1998)
- Böcking, Hans-Joachim/Stein, Noellè Alicia (2025):
Zur Modernisierung und Internationalisierung der öffentlichen Rechnungslegung nach 16 Jahren Haushaltsgrundsätzemodernisierungsgesetz aus betriebswirtschaftlicher Sicht– Zugleich eine Grundsatzdiskussion am Beispiel des Komponentenansatzes für Kulturgüter und Straßen, in: Der Betrieb, Nr. 23/24 (2025), S. 1431-1438. - Böcking, Hans-Joachim/Stein, Noellè Alicia (2025):
Zur Modernisierung und Internationalisierung des handelsrechtlichen Jahresabschlusses nach 40 Jahren Bilanzrichtliniengesetz aus betriebswirtschaftlicher Sicht – Zugleich eine Grundsatzdiskussion am Beispiel des Komponentenansatzes im Sinne klimaneutraler Sanierungsmaßnahmen, in: Der Betrieb, Nr. 22 (2025), S. 1363-1368. - Böcking, Hans-Joachim/Stein, Noellè Alicia (2025):
Fehlende Transparenz für den Bürger durch Festhalten an der Kameralistik: Zeit für eine flächendeckende Einführung der Doppik in Deutschland, in: Der Betrieb Nr. 20 (2025), S. M4-M5. - Böcking, Hans-Joachim/Stein, Noellè Alicia (2025):
Der Staat muss ehrlicher rechnen, in: Frankfurt Allgemeine Zeitung vom 28.04.2025, S. 18. - Böcking, Hans-Joachim/Korn, Christian (2025):
B 164 Beizulegender (Zeit-)Wert, in: Böcking/Gros/Oser/Scheffler/Thormann (Hrsg.): Beck’sches Handbuch der Rechnungslegung, Beck-Verlag München: Loseblattsammlung, Stand. EL. 74 Februar 2025, S. 1-74.
You can find the list of all publications here.
You can find the commentaries and publications at Beck-Verlag here.
