Dirk Grathwohl

Prof. Dr. Dirk Grathwohl is a Professor of Accounting at the Faculty of Business Studies at Düsseldorf University of Applied Sciences. His academic focus centers on international accounting standards, particularly International Financial Reporting Standards (IFRS), with extensive teaching and research activities in this domain. He holds regular office hours on Thursdays from 10:30 to 12:00 via MS Teams and can be reached at room 3.026 in building 3 at Münsterstraße 156, Düsseldorf.

Professor Grathwohl's research interests span multiple dimensions of accounting and financial reporting. His primary focus is on international accounting standards, especially IFRS, which the EU has legally mandated for all capital market-oriented companies that can control other companies through their voting rights. His research also encompasses corporate governance and capital market issues, utilizing various research approaches including neoclassical and neo-institutional model theory, socio-scientific empirical approaches, comparative legal research, and behavioral theories. His work addresses the practical application of accounting standards, financial statement analysis, and the impact of regulatory changes on financial reporting practices.

His recent publications reveal a strong emphasis on the European Single Electronic Format (ESEF) implementation, with multiple studies analyzing its practical application in Germany and comparative studies with other European countries. His research trajectory shows a consistent focus on IFRS standard implementation challenges, financial statement analysis methodologies, and the evolving landscape of electronic financial reporting.

As an educator, Professor Grathwohl offers specialized courses in International Accounting, Group Accounting, and Financial Statement Analysis and Policy. These courses form part of the 'Information Function of Accounting' module for students from the 4th semester of various bachelor programs. His teaching approach emphasizes practical application of accounting standards, preparing students for careers in corporate accounting, auditing, banking analysis, and tax consulting.

Professor Grathwohl actively supervises bachelor's and master's theses on topics related to IFRS accounting, group accounting, financial statement analysis, and value-oriented corporate management. He encourages students to bring concrete topic proposals to initial consultations and provides guidance on potential research questions within his areas of expertise.