Professor Dr. Jens Wüstemann

Project C7

Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Wirtschaftsprüfung
Fakultät für Betriebswirtschaftslehre
Universität Mannheim

Jens Wüstemann was born in 1970 in Mainz, Germany. He holds a diploma in business administration from the University of Francfort, Germany, and the Université Paris Dauphine, France. In 1997 he received his doctoral degree from the University of Francfort, Germany and completed his habilitation at the same university in 2000. His doctoral thesis dealt with accounting theory and accounting principles in the U.S., his habilitation thesis was on institutional economics and securities regulation. He spent several months as a visiting scholar at the Accounting Department of the Wharton School (University of Pennsylvania) in 1995 and at the Center for Accounting, Taxation, and Business Law of the Stern School (New York University) in 1999. Since 2001 he is representing the Chair for Accounting and Auditing at the University of Mannheim. His research interests include: institutional economics, the role of accounting information in financial systems, economic analysis of securities regulation, design of enforcement mechanism in capital markets, normative accounting theory.

Selected Publications

• Leuz, C. and Wüstemann, J., (2003), The Role of Accounting and Finance in the German Financial System, in: Krahnen, J.-P. and Schmidt, R. H. (Eds.): The German Financial System, Oxford: Oxford University Press, (forthcoming).
• Wüstemann, J. (2002), Institutional Economics and International Securities Regulation, Tübingen: Mohr Siebeck (in German).
• Wüstemann, J., (2002), Normdurchsetzung in der deutschen Rechnungslegung - Enforcement nach dem Vorbild der USA?, in: BB, 57, 718 – 725 (in German).
• Wüstemann, J. (1999), Generally Accepted Accounting Principles, Berlin: Duncker Humblot (in German).
• Wüstemann, J. (1996), US-GAAP: Modell für das deutsche Bilanzrecht?, in: WPg, 49. Jg. , 421 – 431 (in German).