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, visiting professor at the Banking Academy of Vietnam, Hanoi and Ho Chi Minh City Open University, HCMC

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 and Ernst & Young (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
  • National and International Accounting
  • Auditing
  • Behavioral Accounting

Research Projects and Fields

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

Selected, current Publications

  • See German profile

Selected dissertation topics

  • IFRS 15 – Revenue from Contracts with customers: Potential impact and implications of the accounting treatment of IFRS 15 in the life science sector
  • The future of IFRS for SMEs
  • Creative Accounting: Drawbacks and Opportunities
  • Integrated Reporting – An empirical analysis of the current state of implementation in the UK
  • A Deeper Look into ‘Trustworthiness Rating’: Most Trustworthy Companies’ Financial Performance and Accounting Quality
  • Creative accounting as an ethical gray area – A survey about the ethical conduct of accounting students
  • Analysis of Fraud Detecting Methods in Auditing and Possibilities for their Application in the Field of Managerial Accounting