About the institute
Short history of the Institute of Business Auditing and Taxation (Institut für Betriebswirtschaftliche Prüfungs- und Steuerlehre)
Since the foundation of the Freie Universitaet in 1948 the subject area of business auditing and taxation has been existing. Over the years, the institute has grown and shrunk, it has been divided and unified and also repeatedly renamed. The following depiction gives a synoptical survey of the history of the subject area business auditing and taxation.
Winter Semester 1948/49
WP/StB Prof. Dr. rer. nat. Wilhelm Eich gives the first course on "audit and trustreeship" (Revisions- und Treuhandwesen). He will deliver his last lecture in winter semester 1963/64.
WP/StB honorary professor Dr. rer. pol. Kurt Berger receives a teaching assignment for the subject area of business auditing. He is in charge of courses at the Freie Universitaet until winter semester 1970/71.
Honorary professor Dr. phil. Erich Gisbert is assigned the task of teaching for the subject area business taxation until winter semester 1968/69.
Winter Semester 1949/1950
The Faculty of Economics and Social Sciences (Fakultät der Wirtschafts- und Sozialwissenschaften) is founded.
Summer Semester 1951
After a guest professorship in winter semester 1950/51 WP Prof. Dr. rer. pol. Hanns Linhardt accepts the offer of a professorship at the Freie Universitaet. He is assigned to the seminar of banking and credit services (Seminar für Bank- und Kreditwirtschaft). However, he also gives several lectures in the field of business auditing. He leaves the Freie Universitaet in winter semester 1956/57.
Summer Semester 1956
The seminar of business taxation (Seminar für Betriebswirtschaftliches Steuerwesen) is established, the director of which is Prof. Eich.
Summer Semester 1958
The seminar is renamed in seminar of business auditing, consultancy and taxation (Seminar für Betriebswirtschaftliches Prüfungs-, Beratungs- und Steuerwesen) with the departments I - Business Auditing and Tax Consultancy (Betriebswirtschaftliches Prüfungs- und Beratungswesen) and II - Business Taxation (Betriebswirtschaftliches Steuerwesen).
Prof. Eich is confered emeritus status.
Sommer Semester 1963
After a guest professorship in summer semester 1962 WP Prof. Dr. rer. pol. Klaus von Wysocki is offered a professorship at the Freie Universitaet. He leaves the Freie Universitaet in winter semester 1967/68.
Winter Semester 1963/1964
The seminar is again renamed in Institute of Auditing, Consultancy and Taxation (Institut für Prüfungs-, Beratungs- und Steuerwesen). Prof. von Wysocki becomes director.
Sommer Semester 1966
WP/StB Prof. Dr. rer. pol. Heinz Langen accepts the offer of the professorship for Business Taxation (Betriebswirtschaftliches Steuerwesen). Later on, he will change to the Institute of Industry Research (Institut für Industrieforschung), but until winter semester 1968/69 he gives lectures on business taxation.
The institute is divided into the Institute of Auditing (Institut für Wirtschaftsprüfung ) with Prof. von Wysocki as director and the Institute of Taxation (Institut für Steuerwesen) with Prof. Langen as director.
Winter Semester 1968/1969
Prof. Dr. rer. pol. Johannes Stupka succeeds Prof. von Wysocki and becomes director of the Institute of Auditing (Institut für Wirtschaftsprüfung).
Winter Semester 1970/1971
Prof. Dr. rer. pol. Friedrich Wilhelm Selchert expands the Institute of Auditing (Institut für Wirtschaftsprüfung). He leaves the Freie Universitaet at the beginning of summer semester 1973.
Prof. Dr. rer. oec. Lutz Fischer becomes professor at the Institute of Taxation (Institut für Steuerwesen). He already leaves the Freie Universitaet in summer semester 1971.
Summer Semester 1971
Prof. Dr. rer. pol. Peter Bareis reinforces the Institute of Taxation (Institut für Steuerwesen). He will leave the Freie Universitaet in summer semester 1988. Dieter Schneeloch (today professor emeritus at the FernUniversität in Hagen) is his assistant.
Winter Semester 1971/1972
Again, the faculty is being reorganized. The subject area Business Auditing (Betriebswirtschaftliches Prüfungswesen) belongs to the Institute of Management (Institut für Unternehmensführung) in the scientific department VI, the subject area Business Taxation (Betriebswirtschaftliche Steuerlehre) belongs to the Institute of Finance, Taxation and Social Policy (Institut für Finanzen, Steuern und Sozialpolitik) in the scientific department II.
Winter Semester 1972/1973
The scientific department VI is expanded by the additional subject area of Accounting (Unternehmensrechnung). Prof. Dr. rer. pol. Martin Kühnau becomes professor of this chair. He is confered eremitus status at the beginning of summer semester 1991. His assistant becomes Lutz Kruschwitz (today professor at the Freie Universitaet).
Winter Semester 1973/1974
WP/StB Prof. Dr. rer. pol. Hans Deppe reinforces the subject area of Business Taxation (Betriebswirtschaftliche Steuerlehre). He stays professor at the Freie Universitaet until he is confered eremitus status in summer semester 2001. Amongst others, in the late 80s Stefan Kudert (today professor at the European University Viadrina, Frankfurt/Oder) becomes his assistant.
Summer Semester 1975
Prof. Dr. rer. pol. Henning Egner accepts the professorship of business auditing, a position which has been vacant since summer semester 1973. He stays professor until he is confered eremitus status in summer semester 1996. Amongst others, Hansrudi Lenz (today professor at the University of Würzburg) is assistant at his chair.
Winter Semester 1989/1990
For the time being the Faculty of Business Administration and Economics is being reorganized for the last time. The subject areas of Business Auditing and Taxation (Betriebswirtschaftliche Prüfungs- und Steuerlehre) are again unified in the scientific department I (Business Administration) in the institute of Business Auditing and Taxation (Institut für Betriebswirtschaftliche Prüfungs- und Steuerlehre)
Winter Semester 1991/1992
Prof. Dr. rer. pol. Martin Richter becomes successor of the emeritus professor Kühnau and accepts the professorship for Accounting (Unternehmensrechnung). He leaves the Freie Universitaet in winter semester 1993/94.
Summer Semester 1992
Prof. Dr. rer. pol. Eberhard Schult enforces the subject area of Business Taxation (Betriebswirtschaftliche Steuerlehre). For the time being he still represents this subject area at the Freie Universitaet.
Winter Semester 1999/2000
Prof. Dr. rer. oec. Klaus Ruhnke becomes successor of the eremitus professor Egner. For the time being he still represents the subject area of Business Auditing and Accounting (Betriebswirtschaftliches Prüfungswesen und Unternehmensrechnung) at the Freie Universitaet.
Summer Semester 2005
Prof. Dr. Jochen Hundsdoerfer is offered a chair of Business Administration (Betriebswirtschaftslehre), particularly Business Taxation (Betriebswirtschaftliche Steuerlehre) and changes from the Ruhr University Bochum to the Freie Universitaet Berlin. He was already research assistant at the chair for Prof. Dr. Schult from 1992-1996.
Winter Semester 2005/2006
Prof. Dr. Kay Blaufus is offered an assistant professorship for General Business Administration (Allgemeine Betriebswirtschaftslehre), particularly Business Taxation, Finance, Accounting and Auditing (Betriebswirtschaftliche Steuerlehre, Finanzierung, Rechnungslegung und Wirtschaftsprüfung). He leaves the Freie Universitaet as per 1st October 2008 in order to accept the professorship for Business Administration (Betriebswirtschaftslehre), particularly Finance Management (Finanzwirtschaft) at the European University Viadrina Frankfurt (Oder).
Summer Semester 2006
Prof. Dr. Kerstin Lopatta is offered an assistant professorship for Financial and Managerial Accounting (Unternehmensrechnung) and enforces the institute above all in the area of Managerial Accounting. Previously, she worked as research assistant at the Goethe University Frankfurt and did her doctorate degree at the chair of Prof. Dr. Böcking.
Winter Semester 2008/2009
In winter semester 2008/2009, the School of Business & Economics offers the master’s program Finance, Accounting, Taxation & Supplements (FACTS) for the first time. The FACTS master’s program offers a scientifically grounded, yet application-oriented focus in the fields of Finance, Accounting (Financial and Managerial Accounting resp. Controlling as well as Auditing), Taxation and Supplements (mainly Law as well as related business fields).
Winter Semester 2009/2010
Prof. Dr. Ralf Sabiwalsky is offered an assistant professorship for General Business Administration (Allgemeine Betriebswirtschaftslehre), particularly Finance (Finanzierung ). Previously, he worked as PhD student and research assistant at the seminar for General Business Administration and Auditing (Seminar für ABWL und Wirtschaftsprüfung) at the University of Cologne (Universität zu Köln).
Summer Semester 2011
Prof. Dr. Jochen Bigus is offered a professorship for the chair of Business Administration (Betriebswirtschaftslehre), particularly Managerial Accounting/Controlling (Interne Unternehmensrechnung/Controlling) and changes from the University of Bern to the Freie Universität Berlin, where he was awarded his diploma in 1994. Prof. Dr. Daniela Lorenz is offered an assistant professorship for Business Administration (Betriebswirtschaftslehre), particularly Finance and Business Taxation (Finanzierung und Betriebswirtschaftliche Steuerlehre). Beforehand, she already had a post as research assistant with the Freie Universität and obtained her doctorate under Prof. Dr. Dr. h.c. Lutz Kruschwitz. Prof. Dr. Paul Pronobis is offered an assistant professorship for Business Administration (Betriebswirtschaftslehre), particularly Accounting (Unternehmensrechnung). Beforehand, he obtained his doctorate at the Leipzig Graduate School of Management (Handelshochschule Leipzig) under Prof. Henning Zülch.
Winter Semester 2011/2012
Prof. Dr. Dr. Andreas Löffler is offered a professorship for Business Administration (Betriebswirtschaftslehre), particularly Banking and Finance (Bank- und Finanzwirtschaft) and thus becomes successor of Professor emeritus Kruschwitz. He changes from the University of Paderborn to the Freie Universität Berlin, where he had qualified as university lecturer at the chair of Prof. Kruschwitz from 1996 – 2000.
Summer Semester 2012
Dr. Frank Hechtner receives a junior professorship for Taxation Theory (Steuerwirkungslehre) at the FACTS department.
Summer Semester 2013
Martin Schmidt was research assistant at the chair of Professor Ruhnke from 2000 to 2005. From 2008 to 2010, he worked at the European University Viadrina followed by his habilitation at the School of Business & Economics of the FU Berlin in 2014. Since 2013, he holds the chair of International Accounting (Internationale Rechnungslegung) at the ESCP Europe Berlin.
Winter Semester 2017/2018
Prof. Dr. Klaus Ruhnke’s chair moves to new premises. Thus, the FACTS department with the professors Jochen Bigus, Jochen Hundsdoerfer, Andràs Löffler and other junior professors is also spationally united on the 2nd and 3rd floor of Thielallee 73. The new premises of the FACTS department are located in the refurbished former building of the Kaiser Wilhelm Institute for Experimental Therapy (Kaiser-Wilhelm-Institut für Experimentelle Therapie). Built in 1912/1913, this institute was mainly occupied with researching and combating infectious diseases. The first director was the immunologist and student of Robert Koch, August von Wassermann, who developed vaccines against cholera and typhus and whose works on the serological diagnostics of syphilis made the institute world-renowned. His activities at the institute were closely linked with Carl Neuberg (discoverer of the carboxylase) and his successor Adolf Butenandt who received the Nobel Prize for his works. Further news from the FACTS Department can be reported: Junior professor Paul Pronobis has honourably been offered a professorship at the ESCP Paris and therefore leaves the department. Frank Hechtner is honourably offered a W3-professorship for Business Taxation (Betriebswirtschaftliche Steuerlehre) at the University of Kaiserslautern (Technische Universität Kaiserslautern) and leaves the institute.
Summer Semester 2018
Daniela Lorenz accepts the honourable offering of a professorship for Business Administration and Corporate Finance (BWL und Unternehmensfinanzierung) at the Universität Würzburg and leaves the institute.
Winter Semester 2019/2020
Martin Fochmann supports the field Taxation (Steuern) as a visiting professor with the research focus Behavioral Taxation.
Summer Semester 2020
Aline Grahn successfully completed her PhD at Jochen Bigus’ chair and takes up a junior professorship in the field of Management and Financial Accounting at the FACTS department.
