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Deutsch Intern
    Chair of Financial Accounting, Auditing, and Consulting

    Prof. Dr. Hansrudi Lenz

    Head of Chair

    Curriculum Vitae

    The curriculum vitae of Prof. Dr. Hansrudi Lenz is available here.

    Contact

    Phone: +49 931 31 82940
    Room: 398
    E-mail: hansrudi.lenz@uni-wuerzburg.de

    Office hours by appointment through the secretariat: Tuesday 10.00 - 12.00

    Courses

    • Lecture: Interne Unternehmensrechnung und -steuerung (Managerial Accounting) (Bachelor) [in German]
    • Lecture: Externe Rechnungslegung und Wirtschaftsprüfung 1 - Jahresabschluss und -analyse nach HGB und IFRS (Bachelor) [in German]
    • Lecture: Externe Rechnungslegung und Wirtschaftsprüfung 2 - Konzernrechnungslegung nach HGB und IFRS (Bachelor) [in German]
    • Lecture: Externe Rechnungslegung (HGB, IFRS) für Fortgeschrittene (Master) [in German]
    • Lecture: Wirtschaftsprüfung für Fortgeschrittene (Master) [in German]
    • Advanced Seminar: Accounting and Auditing (Master) [in German or English]

    Publications (Selection)

    • Lenz, Hansrudi (2018): Aggressive tax avoidance by managers of multinational companies as a violation of their moral duty to obey the law: A Kantian rationale. Journal of Business Ethics 21 (3), 324–338 (link).
    • Leidner, Jacob J., Lenz, Hansrudi (2017): Client's business risk, public-interest entities, and audit fees: The case of German credit institutions. International Journal of Auditing 21 (3), 324–338 (link).
    • Lenz, Hansrudi (2014): Scientific ethics and publishing conduct. Journal of Business Economics 84 (9), 1167–1189(link).
    • Lenz, Hansrudi (2014): Spaltung des Berufsstands der Wirtschaftsprüfer in Deutschland? (Split in the German Auditing Profession?). KoRIFRS – Internationale und kapitalmarktorientierte Rechnungslegung 14 (6), 313-323.
    • Leidner, Jacob J., Lenz, Hansrudi (2013): Kreditinstitute und die Konzentration des deutschen Marktes für Abschlussprüferleistungen (Concentration of the German Credit Institutions' Audit Market). Die Betriebswirtschaft 73 (5), 379–400.
    • Lenz, Hansrudi (2011): Accounting scandals in Germany. Jones, Mike (Ed) Creative Accounting, Fraud, and International Accounting Scandals, Chichester – Jon Wiley & Sons Ltd, 185-210.
    • Lenz, Hansrudi (2008): Why act morally? – Economic and philosophical reasons, in: Cowton, Ch./Haase, M. (Ed) Trends in Business and Economic Ethics, Berlin – Springer, 131-152.
    • Lenz, Hansrudi (2008): Rationalität, Emotionalität und Moralität – Zur Begründung moralischer Normen (Rationality, Emotionality, and Morality – Justification of Moral Norms). Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 60 (58), 93-115 (link).
    • Lenz, Hansrudi, James, Marianne L. (2007): International audit firms as strategic networks – The evolution of global professional service firms. Cliquet, G./Hendrikse, G./Tuunanen, M./Windsperger, J. (Ed) Economics and Management of Networks. Franchising, Cooperatives, and Strategic Alliances, Berlin - Springer, 367-392 (link).

    Presentations (Selection)

    • Small and Mid-Sized Audit Firm Networks in Germany. 8th International Conference on Economics and Management of Networks, Universidad de la Habana, 15.-17. November 2018.
    • Exerting Oneself in the Market for PIEs? A Fresh Look at Client Importance for Small and Midsized Auditors. 13th IAAER World Congress of Accounting Educators and Researchers, University of Sydney, 8.-10. November 2018.
    • Zur Qualität von Abschlussprüfung und Finanzberichterstattung. 72. Deutscher Betriebswirtschafter-Tag, Schmalenbach-Gesellschaft, Düsseldorf, 26.-27. September 2018.
    • Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale. 12th Interdisciplinary Perspectives on Accounting Conference, University of Edinburgh, 11.-13. July 2018.
    • Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale. 41st Annual Congress, European Accounting Association, Università Bocconi, Mailand, 30. May–1. June 2018.