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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

I hold a PhD (Dr. rer. pol.) in business and economics from the Technische Universität Dresden, Germany. I taught as an assistant professor of management accounting and control at the Europa-Universität Viadrina in Frankfurt (Oder), Germany, before joining EM Strasbourg Business School.

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)
Academic articles CNRS/FNEGE/HCERES
"The risks of mergers and acquisitions—Analyzing the incentives for risk reporting in Item 1A of 10-K filing", Journal of Business Research, Vol. 106, 2020, 158-181 [CNRS cat. 2 / FNEGE rang 2 / HCERES]
"The contents of assurance statements of sustainability reports and information asymmetry", (with S. Fuhrmann, L. Looks, T. Günther), Accounting and Business Research, Vol. 47, n° 4, 2017, 369-400 [CNRS cat. 3 / FNEGE rang 3 / HCERES]
"Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project", (with F. Schiemann, T. Günther), Journal of Accounting and Public Policy, Vol. 36, n° 1, 2017, 14-33 [CNRS cat. 2 / FNEGE rang 2 / HCERES]
"Information Dissemination on Intellectual Capital in M&A: Purchase Price Allocations, Press Releases and Business Press", (with U. Schmidt, T. Günther), Accounting and Business Research, Vol. 44, n° 3, 2014, 280-314 [CNRS cat. 3 / FNEGE rang 3 / HCERES]
Academic articles
"Kalkulation von Fernbuslinien – Konzeptionelle Überlegungen an einem Beispiel", Controlling, Vol. 29, n° 1, 2017, 38-45
"Kalkulation von Kuppelprodukten - Der praktische Anwendungsfall des sozialen Netzwerks Connected - Teil 1: Aufgaben", Wirtschaftswissenschaftliches Studium, Vol. 43, n° 1, 2014, 56-58
"Kalkulation von Kuppelprodukten - Der praktische Anwendungsfall des sozialen Netzwerks Connected - Teil 2: Lösung", Wirtschaftswissenschaftliches Studium, Vol. 43, n° 2, 2014, 116-117
"Kaufpreisallokation (Purchase Price Allocation)", (with T. Günther), Wirtschaftswissenschaftliches Studium, Vol. 41, n° 10, 2012, 554-556
"Behandlung immaterieller Ressourcen bei Purchase Price Allocations – Ergebnisse einer explorativen empirischen Studie", (with T. Günther), Die Wirtschaftsprüfung, Vol. 61, n° 19, 2008, 917-926
Research books
Innovative Kommunikationstechnologien für Investor Relations-Aktivitäten - Eine umfassende Bestandsaufnahme (DIRK-Forschungsreihe, Band 22), DIRK - Deutscher Investor Relations Verband e.V., Frankfurt/Main, 2017, 40 p., (with L. Bellora-Bienengräber)
Doctoral theses/HDR completed
Mergers & Acquisitions and Intangibles, Technische Universität Dresden, juillet 2012
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