Christoph Wehrhahn

Christoph Wehrhahn is a Professor of Business Administration specializing in Accounting, Auditing & Corporate Governance at Leuphana University of Lüneburg. His academic position focuses on the critical intersection of financial oversight, corporate governance structures, and emerging sustainability reporting requirements.

Professor Wehrhahn's research interests span several key areas:

• Accounting and Financial Reporting
• Auditing Practices and Standards
• Corporate Governance Mechanisms
• Internal Control Systems
• Sustainability Reporting and Assurance
• Monitoring Functions of Audit Committees, Internal Audit, and External Auditors

His recent publications demonstrate a strong focus on how emerging regulatory frameworks, particularly the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD), are reshaping traditional corporate governance and auditing practices. Wehrhahn's work examines the evolving relationships between key monitoring bodies including audit committees, internal auditors, and external auditors in the context of sustainability reporting requirements.

Professor Wehrhahn has made significant contributions through his publications:

• 2025: "Impact of CSRD and CSDDD on internal audit, supervisory boards, and auditors. Normative framework and empirical findings" (co-authored with Patrick Velte)
• 2024: "The relationship between audit committees, external auditors, and internal control systems: A literature review and a research agenda." (co-authored with Patrick Velte)

His research activities include presentations on "Cooperation between the Supervisory Board, Internal Audit and the auditor in sustainability monitoring," highlighting his engagement with practical applications of his research. Wehrhahn is also involved in the dissertation project "Monitoring of Internal Corporate Governance Systems by Audit Committees, Internal Auditors and External Auditors," which suggests his role in supervising doctoral research in this field.