Prof. Dr. Thorsten Knauer


Full Professor
Building GD, Level 02, Room 371 (GD 02/371)
Tel: +49 (0) 234 32-22893

Consultation hours: by appointment

Curriculum Vitae

Since 2016 Ruhr University Bochum
Full Professor - Chair of Management Accounting
2013 - 2016 University of Bayreuth
Full Professor – Chair BWL XII – Controlling
2013 University of Munster
Habilitation – Business Administration
2010 - 2013 University of Munster
Assistant professor at the Chair of Business Administration with specialization in Controlling (Prof. Dr. Wolfgang Berens)
2010 University of Munster
PhD with dissertation title “Voluntary Disclosure - Status Quo and determinants within the context of the objective of sustainable corporate management”
2007 - 2010 University of Munster
Research Assistant - Chair of Business Administration with specialization in Controlling (Prof. Dr. Wolfgang Berens)
2002 - 2007 University of Munster and University of Auckland (New Zealand)
Study of Business Administration
2000 - 2002 Deutsch Bank AG, Wuppertal
Apprenticeship – Bank Clerk

Research Interest

  • Performance management

  • Corporate Transactions

  • Business Planning, esp. Management forecasts

  • Value-Oriented Controlling and Business Valuation

Selected Publications

  • Knauer T./Sommer, F./Wöhrmann, A. (2020). What is a good rank? The effort and performance effects of adding performance category labels to relative performance information. Contemporary Accounting Research, forthcoming.

  • Ewelt-Knauer, C./Knauer, T./Sharp, D. (2020). The Effect of Relative Performance Information, Peers’ Rule-breaking, and Controls on Employees’ Own Rule-breaking. European Accounting Review, forthcoming.

  • Berens, W./Brauner, H.U./Knauer, T./Strauch, J. (2019). Due Diligence bei Unternehmensakquisitionen, 8. Auflage, Stuttgart 2019.

  • Ewelt-Knauer, C./Gefken, D./Knauer, T./Wiedemann, D. (2019). Acquirers' Cultural Background and the Use of Earnouts. Journal of Accounting, Auditing and Finance, forthcoming

  • Knauer, T./Silge, L./Sommer, F. (2018). The Shareholder Value Effects of using Value-based Performance Measures: Evidence from Acquisitions and Divestments. Management Accounting Research, 41, 43-61.

  • Knauer, T./Möslang, K. (2018). The Adoption and Benefits of Life Cycle Costing. Journal of Accounting and Organizational Change, 14 (2), 188-215.

  • Knauer, T./Sommer, F./Wöhrmann, A. (2017). Tournament Winner Proportion and its Effect on Effort: An Investigation of the Underlying Psychological Mechanisms. European Accounting Review, 26 (4), 681-702.

  • Knauer, T./Wöhrmann, A. (2016). Market Reaction to Goodwill Impairments. European Accounting Review, 25 (3), 421-449.

  • Ewelt-Knauer, C./Knauer, T./Lachmann, M. (2015). Fraud Characteristics and Their Effects on Shareholder Wealth. Journal of Business Economics, 85 (9), 1011-1047.

A full overview can be found under publications.