Go to content | Menu

EM Strasbourg Business School
Autres sites
EM Strasbourg Business School
EM Strasbourg Business School
be distinctive
Partners's logo

Teaching staff


Mr Christian OTT

Associate professor
Field : Finance / Accounting / Internal Control
My research interest focuses mainly on the quantitative empirical analysis of research questions on the corporate information environment. I am interested in the disclosure of non-financial information (e.g., corporate social responsibility, risk factors) in voluntary and mandatory corporate disclosure and its evaluation by shareholders and other external stakeholder groups. In addition, I explore anchoring sustainability in the planning, management, and control of companies.

Teaching fields

Contrôle de gestion
Comptabilité
Finance
Audit

Research topics

Informations non financières des sociétés
Planification, prise de décision et contrôle durables

Teaching

Since 2012, I hold a Ph.D. (Dr. rer. pol.) in business and economics from the Technische Universität Dresden, Germany. Between 2013 and 2018, I taught as an assistant professor of management accounting and control at the Europa-Universität Viadrina in Frankfurt (Oder), Germany. In 2017, the Faculty Council of the Faculty of Economics at the Europa-Universität Viadrina in Frankfurt (Oder) positively evaluated me on the basis of my achievements in research and teaching and confirmed my eligibility for appointment as a professor.

Experiences

2017 Évaluation positive du poste de professeur assistant établi par le conseil de la faculté et le doyen (qualification équivalente à l'habilitation)
2016 Certificat d'enseignement supérieur de la Netzwerk Studienqualität Brandenburg
2012 Docteur en sciences économiques (Dr. rer. pol.; Mémoire sur "Fusions & Acquisitions et actifs incorporels")
2008 Diplom-Kaufmann de l'Université Technique de Dresde et Diplôme Formation Internationale à la Gestion (Master Grande Ecole) de l'EM Strasbourg (ex-IECS Strasbourg)
Book
BELLORA-BIENENGRÄBER L., OTT C. (2017). Innovative Kommunikationstechnologien für Investor Relations-Aktivitäten - Eine umfassende Bestandsaufnahme (DIRK-Forschungsreihe, Band 22). DIRK - Deutscher Investor Relations Verband e.V.
Articles in academic journals
OTT C. (2020). The risks of mergers and acquisitions—Analyzing the incentives for risk reporting in Item 1A of 10-K filing. Journal of Business Research, 106 [CNRS cat.2, FNEGE cat.2, HCERES cat.A]
OTT C., SCHIEMANN F., GÜNTHER T. (2017). Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project. Journal of Accounting and Public Policy, 36 (n° 1) [CNRS cat.2, FNEGE cat.2, HCERES cat.A]
FUHRMANN S., OTT C., LOOKS E., GÜNTHER T. (2017). The contents of assurance statements of sustainability reports and information asymmetry. Accounting and Business Research, 47 (n° 4) [CNRS cat.3, FNEGE cat.3, HCERES cat.B]
OTT C. (2017). Kalkulation von Fernbuslinien – Konzeptionelle Überlegungen an einem Beispiel. Controlling, 29 (n° 1)
OTT C., SCHMIDT U., GÜNTHER T. (2014). Information Dissemination on Intellectual Capital in M&A: Purchase Price Allocations, Press Releases and Business Press. Accounting and Business Research, 44 (n° 3) [CNRS cat.3, FNEGE cat.3, HCERES cat.B]
OTT C. (2014). Kalkulation von Kuppelprodukten - Der praktische Anwendungsfall des sozialen Netzwerks Connected - Teil 1: Aufgaben. Wirtschaftswissenschaftliches Studium, 43 (n° 1)
OTT C. (2014). Kalkulation von Kuppelprodukten - Der praktische Anwendungsfall des sozialen Netzwerks Connected - Teil 2: Lösung. Wirtschaftswissenschaftliches Studium, 43 (n° 2)
OTT C., GÜNTHER T. (2012). Kaufpreisallokation (Purchase Price Allocation). Wirtschaftswissenschaftliches Studium, 41 (n° 10)
GÜNTHER T., OTT C. (2008). Behandlung immaterieller Ressourcen bei Purchase Price Allocations – Ergebnisse einer explorativen empirischen Studie. Die Wirtschaftsprüfung, 61 (n° 19)
Doctoral dissertation defended
OTT C. (2012). Mergers & Acquisitions and Intangibles. Technische Universität Dresden
Share this!

Search in the directory
Search in the directory