March 2019

THERESA HERRMANN

Curriculum Vitae Assistant Professor in Accounting Department of Economics University of Konstanz Box 142, D-78457 Konstanz Phone: +49 (0)7531 83-2365 E-Mail: [email protected]

ACADEMIC APPOINTMENTS

03/2019 – today University of Konstanz, Germany Assistant Professor in Accounting

SCIENTIFIC EDUCATION

01/2015 – 06/2018 Technical University of Berlin, Germany Chair of Accounting and Management Control (Maik Lachmann) Research Assistant Ph.D. in Accounting (with distinction “summa cum laude”)

01/2018 – 02/2018 Georgia State University, Atlanta, United States Visiting Researcher

09/2012 – 11/2014 Potsdam University, Germany Major in Financial Accounting, Auditing and Finance M. Sc. in Business Administration

10/2007 – 02/2011 Nuertingen-Geislingen University (HfWU), Germany B.Sc. in Real Estate Business and Management

07/2008 – 12/2008 Nelson Mandela Metropolitan University (NMMU), Port Elizabeth, South Africa Visiting Scholar

RESEARCH

Research Interests Auditing, Behavioural Accounting, Disclosure Policy, Experimental Accounting Research, Fair Value Accounting, Use of Social Media in Accounting

Publications Herrmann, Theresa (2019), The Decision Usefulness of Additional Fair Value Disclosures: One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs, Dissertation, ISBN 978-3-658-24831-4

Herrmann, Theresa; Lachmann, Maik; Burkhardt, Christopher (2016), Hedge Accounting: Impact of the Adoption of IFRS 9 for the Automotive Sector in Germany, in KoR IFRS, Vol. 16, No. 11:525-530 (in German)

Working Paper Disclosures on Fair Value Estimates: Differences in Investor Perception Between Gains and Losses (with Maik Lachmann)

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Theresa Herrmann Firms’ Disclosure of Financial Information via Social Media Platforms: What is an Ideal Strategy? - A Literature Review (with Leonard Gabriel)

The Revised ISA 700 Auditor’s Report – Can Key Audit Matters and a Change to the Audit Opinion Presentation Format Narrow the Audit Expectation Gap?

Work in Progress Social Media and Information Processing of Nonprofessional Investors: Does Strategic Timing of Social Media Use Influence Investor Judgments?

TEACHING

Teaching interests Auditing, Financial Accounting, Financial Statement Analysis

04/2017 – 06/2018 International Financial Accounting according to IFRS at Technical University Berlin (B.Sc. and M.Sc. in German)

International Group Accounting according to IFRS at Technical University Berlin (M.Sc. in German)

02/2017 - 05/2017 Financial Accounting at TAU Istanbul, Turkey (B.Sc. in German)

01/2015 – 04/2017 Financial Accounting and Cost Accounting at Technical University Berlin (B.Sc. in German)

Accounting and Management Control Seminar at Technical University Berlin (B.Sc. and M.Sc. in English)

CONFERENCES

02/2018 FARS Midyear Meeting (Conference of the American Accounting Association, Financial Accounting Research Section, Midyear Meeting), Austin (Texas), USA

07/2017 JIAR (Conference of the Journal of International Accounting Research), Adelaide, Australia

06/2017 ENEAR (Conference of the European Network for Experimental Accounting Research), Leuven, Belgium

05/2017 EAA Annual Congress, Valencia, Spain

06/2016 BARG (Conference of Berlin Accounting Research Group), Berlin, Germany

09/2016 CARF (Conference on Control, Accounting, Risk and Finance), Lucerne, Switzerland

ACADEMIC WORKSHOPS

07/2016 WHU Doctoral Summer Program in Accounting Research (Mary E. Barth, Igor Goncharov, Wayne R. Landsman and Steven Young), Vallendar, Germany

08/2015 Experimental Research in Management Accounting (Thorsten Knauer, Friedrich Sommer, Arndt Wöhrmann), Muenster, Germany

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Theresa Herrmann

FELLOWSHIPS AND COMMITMENT

02/2017 – 05/2017 Fellowship, German Academic Exchange Service (DAAD) for teaching at TAU Istanbul, Turkey

07/2008 – 12/2008 Fellowship, Nuertingen-Geislingen University for studying at NMMU

10/2016 – 06/2018 Vice Member of the Advisory Board for the Women’s Representative of the Department of Economics and Management at Technical University of Berlin

04/2016 – 11/2016 Member of the Appointment Committee for the Assistant Professorship on Sustainability Accounting at Technical University of Berlin

PROFESSIONAL EXPERIENCE

03/2011 – 09/2014 Deloitte & Touche GmbH, Berlin, Germany Audit Senior, Assurance, Financial Services

03/2010-08/2010 Aareal Bank, Berlin, Germany Risk Management Intern

SKILLS

Language German (Native), English (Fluent), French (Basic)

Other SPSS (Advanced), Stata (Basic), Smart PLS (Basic)

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