Prof. dr. Christian Hofmann

Prof. dr. Christian Hofmann

Professor

Christian Hofmann is a Professor of Accounting and Control at the Ludwig-Maximilians-University (LMU) Munich School of Management, where he also serves as Head of the Institute for Accounting and Control. His research focuses on performance evaluation, incentive systems, and the usefulness of accounting information for decision-making and capital markets. He is a principal investigator in the TRR 266 “Accounting for Transparency” project.
Professor Hofmann has published extensively in leading journals, including The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, and Journal of Management Accounting Research. He is currently an editor for the European Accounting Review and the Journal of Business Economics. He co-authored a widely used textbook on cost accounting, now in its fourth German edition and first English edition.
He earned his doctorate and habilitation at LMU Munich and holds a degree in industrial engineering and management from Technische Universität Darmstadt. His academic experience includes positions at Mannheim Business School, University of Tübingen, Leibniz University Hannover, and Technische Universität Munich.

Articles & Publications

Internal Control Quality and Audit Quality

This literature review highlights the role of internal controls in the audit process. We find

Internal control quality and audit quality: the role of financial analysts

This project studies the role of internal control quality during the audit process and proposes

Using Earnings Conference Call Discussions to Assess Internal Control Quality

KEY TAKE-AWAYS We show that the content of discussions between financial analysts and managers in

Internal Control Deficiencies and Audit Staffing

KEY TAKE-AWAYS We analyze how engagement lead partners staff audits with types of internal control