Workgroup member photo

Günther Gebhardt

Chairman

Günther Gebhardt is Professor Emeritus of Goethe Universität Frankfurt-am-Main where he has been holding the Chair of Accounting, Finance and Capital Markets since 1991 and the Chair of Accounting and Auditing since 1998. He holds a diploma degree in economics and business administration from Ruhr-Universität Bochum, where he also earned his doctoral degree and his post doctorate habilitation degree. Before joining Goethe-Universität, he was Professor of Finance at Universität Bamberg and Professor of Business Administration at Universität Münster. He further held visiting positions at the Wharton School/University of Pennsylvania, at New York University and at the University of Sydney. He was awarded an honorary doctorate by the Universität St.Gallen (HSG).

His research interests include international corporate finance and international accounting, corporate valuation and accounting for mergers & acquisitions, accounting for financial instruments and financial institutions, among others. He was involved in major research programmes sponsored by the Deutsche Forschungsgemeinschaft and EU-sponsored Marie Curie programmes (e.g. HARMONIA, INTACCT). Günther has published several books as well as many articles in leading German (e.g Zeitschrift für betriebswirtschaftliche Forschung) and international journals. He is a member of the editorial boards of leading international journals (e.g. Abacus, Accounting and Business Research, Journal of Business Finance & Accounting).

He has been involved in standard setting e.g. as the chair of the Financial Instruments Working Group of the ASCG, as a member of the Joint Working Group of Standard Setters on Financial Instruments, as a member of the IASB and of the EFRAG Financial Instruments Working Group. He served as the founding chair European Accounting Association Financial Reporting Standards Committee of the European Accounting Association. He is also chairing the Working Group on Cash Flow Statements of the Schmalenbach-Gesellschaft.

End of term: March 2019.

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EFRAG Academic Panel

​The EFRAG Academic Panel was established in 2017 as a response to the increased importance of research activities for the IASB and EFRAG. The Panel consists of 17 academics specialised in financial reporting (including IFRS) and knowledgeable in different aspects and topics specifically relevant to Europe.

The objective of the Panel, which supports EFRAG’s Technical Expert Group (EFRAG TEG) is to contribute to the debate on relevant topics by providing suggestions on:

• relevant research projects;
• the scopes of EFRAG research projects;
• research methodologies;
• research tenders; and
• research papers sponsored or prepared by EFRAG.

The Panel meets physically twice a year and is part of the wider EFRAG Academic Network.

IASB members and staff are also invited to participate as observers as part of the IASB outreach activities.

Name Job title
Günther Gebhardt Chairman
Paul André HEC Université de Lausanne
Richard Barker Oxford University
Véronique Blum Université Grenoble Alpes
Kees Camfferman Vrije Universiteit Amsterdam
Joachim Gassen Humboldt-Universität zu Berlin
Niclas Hellman Stockholm School of Economics
Ann Jorissen Universiteit Antwerpen
Irene Karamanou University of Cyprus, Nikosia
Erlend Kvaal BI Norwegian Business School, Oslo
Andrea Lionzo Università Cattolica del Sacro Cuore Milan
Araceli Mora Universidad de Valencia
Roberto di Pietra Università di Siena
Lucia Maria Portela de Lima Rodrigues Universidade do Minho, Braga
Thorsten Sellhorn Ludwig-Maximilians-Universität München
Frank Thinggaard Aarhus Universitet
Alfred Wagenhofer Karl-Franzens-Universität Graz