Frank Althoff

Prof. Frank Althoff is a Professor of Economics at the Technical University of Central Hesse (THM), based in Giessen. He holds a PhD in Economics (2009) from TU Dortmund and has extensive professional experience in auditing and tax advisory roles at Deloitte and PwC. His academic career focuses on financial accounting, tax law, and regulatory frameworks in business.

Education:

• 1991–1994: Diploma in Finance (FH), North Rhine-Westphalia University of Applied Sciences, Nordkirchen
• 1994–1999: Diploma in Business Administration, Westphalian Wilhelms University, Münster
• 2009: PhD Thesis "Legal transactions between companies and their shareholders under German Commercial Code and IFRS", TU Dortmund

Research Interests: Prof. Althoff specializes in financial reporting standards (HGB/IFRS), tax compliance, e-government initiatives (e.g., E-Balance Sheet projects), risk management in banking (MaRisk), and digital asset valuation. His work bridges academic theory with practical applications in auditing and corporate finance.

Articles Overview: Recent publications analyze modern depreciation methods, tax implications of research allowances, and consolidation obligations under varying control scenarios. Earlier work addressed banking regulation (MaRisk), E-Government infrastructure, and securities trading tax classifications.

Awards/Grants: No awards explicitly mentioned, though his prolific publication record indicates sustained academic engagement. His roles at THM include contributing to curriculum development in auditing and financial services programs.

Labs/Teams: Active in the Department of Economics’ research groups focusing on digital transformation in finance and cross-border accounting standards. Collaborates with industry partners on audit methodology and regulatory compliance projects.