Michael Werner

Presentation

My research focusses on business intelligence and data analytics in the context of financial audits. I investigate how innovative data analysis techniques, especially process mining, can be used to improve financial audits. I primarily follow a design science research approach in close cooperation with partner companies such as PwC, KPMG and E&Y, but also with innovative start-up businesses such as Zapliance. I serve as an academic advisor to the IAASB as a member of the IAASB Data Analytics Project Advisory Panel. In the past I have been the chairmen for several standardization projects carried out with the DIN and ISO.

Primary research areas

• Accounting Information System
• Business Intelligence and Data Analytics
• Financial Audits

Courses

• Financial Accounting at the bachelor in international business programme

Supervision

Currently I am looking for postgraduate students who are interested in one of the following topics:
• Business Process Materiality
• Integrating Financial Constructs into Accounting Information Systems Modelling
• Tackling Complexity of Mined Process Models for Financial Audits
• Virtual Reality for Financial Reporting
• What Kind of Skills do External Auditors Require in the Age of Cloud-Computing and Big Data?
• The Current Status of Information Technology Usage for External Auditing