Stephan C. Scholz

Stephan C. Scholz is a Professor of Finance and Accounting at the Baden-Württemberg Cooperative State University, affiliated with the Faculty of Economics. His work focuses on national and international accounting standards, auditing practices, and corporate finance mechanisms.

• Specializations: Group accounting, deferred tax accounting, inflation compensation premiums, and global minimum taxation
• Current roles: Full-time Professor (since 2024), previously Lecturer (2023)
• Prior industry experience: Auditor and tax consultant at EY GmbH & Co. KG (2006-2024)

His research explores tax planning strategies, regulatory impacts on financial reporting, and corporate restructuring. Recent publications analyze Minimum Taxation Directive Implementation Act, HGB accounting challenges under global taxation frameworks, and interest rate changes affecting financial statements.

As a member of the Institute of Public Auditors in Germany's Working Group on Partnerships, Scholz contributes to auditing standards development. His teaching portfolio includes courses in Investment and Financing, Auditing, and Financial Reporting.