Prof. Dr. Nadja Jehle

Department of Business and Economics
Professor for Accounting
Specialist area: Financial Accounting and Reporting

T: +49 (0)30 30877-1008
E: njehle(at)

Visitor's address
Schöneberg Campus
Building B
Room 4.24
Badensche Straße 50-51
10825 Berlin

Postal address
Hochschule für Wirtschaft und Recht Berlin
Schöneberg Campus
Badensche Straße 52
10825 Berlin


Academic and Professional Career

  • 1986-1992 Business Administration Diploma from the Technical University of Berlin
  • 1992-1999 Associate at Ernst & Young (Berlin) und PricewaterhouseCoopers (Berlin and Paris)
  • 1997 Degree as tax consultant
  • 2000 Degree in mediation (conflict management)
  • 1999-2002 CFO in a medium-sized industrial entity
  • 1999-2009 Lecturer at the Humboldt University of Berlin, Berlin School of Economics and FHTW Berlin (both University of applied sciences)
  • 2002-2005 Freelance tax consultant; lecturer for the preparation for the German tax consultancy qualifying exam
  • 2006-2007 Full time visiting lecturer at the Berlin School of Economics
  • 2007 Doctoral degree in Social and Economic Sciences on the topic: “Conflicts within accountancy firms”
  • 2007-2009 Project Manager at the Accounting Standards Committee of Germany (DRSC-ASCG), Berlin
  • Since 2009 Professor of Accounting specializing in Behavioral Accounting at the Berlin School of Economics and Law

Key Aspects of practise

  • National and international accounting
  • Planning and supervision of audits and reviews
  • Conversion from cameralism to double-entry bookkeeping in public institutions
  • Financial planning und budgeting
  • Analysis of company processes

International contacts (e. g.)

  • Cooperation with PricewaterhouseCoopers (Audit & Tax)
  • Various contacts with medium-sized audit firms

Expert for

  • Accounting (HGB – German Commercial Code, IFRS)
  • Auditing
  • Behavioral Accounting & Auditing
  • Professional Service Firms

Key Aspects in Teaching

  • Financial Accounting
  • International Accounting
  • Auditing
  • Behavioral Accounting

Research Projects and Fields

  • Behavioral Accounting
  • Audit Firms, Professional Service Firms
  • International Accounting

Selected, current Publications

  • Knorr/Büchel/Jehle (2009): BilMoG-Synopse: Mit vollständigen Vorschriften der HGB-Rechnungslegung, Berlin: Erich Schmidt Verlag
  • Jehle (2009): Wesentliche Neuregelungen des ED Income Tax, Praxis der internationalen Rechnungslegung (PiR), NWB-Verlag, 6, S. 153-159
  • Abela/Davids/Jehle (2009): Hidden Gems or Pure Fiction, Accountancy, March 2009, S. 63-64
  • Abela/Davids/Jehle (2009): Frischer Wind für die Steuerbilanzierung nach IFRS, Status:Recht, Handelsblatt-Verlag, 3, S. 69
  • Jehle (2008): Earnings per Share – Exposure Draft of Amendments to IAS 33, Praxis der internationalen Rechnungslegung (PiR), NWB-Verlag, 10, S. 323-331
  • Jehle/Bolin (2008): Die neuen Regelungen des Bilanzrechtsmodernisierungsgesetzes (BilMoG), Firmenberatung aktuell, DSV-Newsletter, 7, S. 39-48
  • Jehle (2007): Konflikte innerhalb von Wirtschaftsprüfungsgesellschaften – eine empirische Untersuchung branchenspezifischer Einflussfaktoren, Wiesbaden: Deutscher Universitäts-Verlag

Selected dissertation topics

  • Financial Key Performance Indicators and Their Increasing Importance in Control-ling in Special Consideration of Royal Philips Electronics Elaborated
  • Analysis of Fraud Detecting Methods in Auditing and Possibilities for their Application in the Field of Managerial Accounting
  • Behavioural Accounting – selected behavioural science aspects of controlling instruments
  • Controlling in a tax consulting firm
  • The impact of section 404 of the Sarbanes-Oxley Act on the auditing of the internal control system by the auditor using the example of Schering AG
  • The significance of communication in controlling/accounting and how it is reflected in the compiling of the final report
  • How to show CO2 emission rights in the balance sheet in accordance with the HGB (German Commercial Code) and IAS/IFRS
  • Revenue recognition in accordance with IAS 18/IAS 11 – requirements and current development
  • Instruments for the valuation of human assets with particular regard to gender
  • Segment reporting on the German capital market – An empirical investigation using the example of the Prime Standard of the German Stock Exchange