Prof. Dr. Wolfgang Schultze

of Counsel

  • Value-oriented controlling
  • International accounting
  • Company valuation
Phone +49 821 57058-324
Fax +49 821 57058-153
E-mail wolfgang.schultze@sonntag-
partner.de

qualification.

Studied business management at the University of Augsburg (Diplom-Kaufmann [MBA] 1996); studied economics at Wayne State University in Detroit (M.A. Economics 1994); obtained a doctorate in political sciences (2000) and recognition as a university lecturer (2005) at the University of Augsburg; appointed professor at Friedrich-Schiller-University Jena (2005); lectures at the Universities of Göttingen, Eichstätt-Ingolstadt; European Business School; full professor of auditing and controlling at the University of Augsburg since October 2007; visiting professor at the University of Rennes

main practice areas.

  • Consolidated accounting
  • Purchase price allocation and impairment testing
  • Business valuation expert opinions

selected publications.

  • Coenenberg, A. G./Haller, A./Schultze, W. (2016): Jahresabschluss und Jahresabschlussanalyse: Betriebswirtschaftliche, handelsrechtliche, steuerrechtliche und internationale Grundsätze – HGB, IFRS, US-GAAP, DRS, 24. Aufl., Stuttgart 2016.
  • Schultze, W. (2003): Methoden der Unternehmensbewertung, 2. Aufl., Düsseldorf 2003.
  • Schultheiß, R./Schultze, W. (2017): Wechselkurse in der Unternehmensbewertung. Die Aussagekraft von Forward Rates - Ergebnisse einer Bankenbefragung, in: WPg 2017, Heft 24, S. 1478-1483.
  • Schultze, W./Steiner, M./Fischer, H./Stöckl, S. (2010): Bewertung von Kreditinstituten, in: WPg 2010, Heft 17, S. 878-891.
  • overview of all publications here  | p. 3-9.

positions held in
various bodies.

  • Chair in business studies, auditing and controlling at the University of Augsburg (since 2007)
  • Member of the capital finance accounting working group of Schmalenbach Gesellschaft
  • Member of the technical committee for business valuation and business management (FAUB) of the German Institute of Public Auditors [IDW]
  • Examiner appointed by the Chamber of Auditors for examinations for prospective auditors
  • Managing director of SONNTAG GmbH Wirtschaftsprüfungsgesellschaft

memberships.

  • CFA Institute
  • German CFA Society e.V.
  • European Accounting Association
  • Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.
  • American Accounting Association
  • Canadian Academic Accounting Association
  • Accounting & Finance Association of Australia and New Zealand

working languages.

  • German, English, French
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