mweacc

Department of Accounting

Michael
Werner
Associate professor


Room: SOL/C4.08
Tel:
+4538152335
E-mail: mwe.acc@cbs.dk
Michael Werner
Presentation

My research focusses on Data Science for Accounting and Data Analytics for Financial Statement Audits. I investigate how innovative data analysis techniques, especially process mining, can be used to improve financial audits. I primarily follow a design science research approach in close cooperation with partner companies such as E&Y, PwC, and Deloitte, but also with innovative start-up businesses such as Zapliance. I serve as an academic advisor to the IAASB as a member of the IAASB Data Analytics Project Advisory Panel. In the past I have been the chairmen for several standardization projects carried out with the DIN and ISO.
 

Primary research areas
  • Accounting Information System
  • Data Science for Accounting and Auditing
  • Data Analytics for Financial Statement Audits
Social media
Links
Link to this homepage
www.cbs.dk/en/staff/mweacc
Courses
  • Financial Accounting (BSc in International Business)
  • Data Science for Accounting and Auditing (MSc in Economics and Business Administration)
Supervision

Currently I am looking for postgraduate students who are interested in one of the following topics:

  • Business Process Materiality
  • Integrating Financial Constructs into Accounting Information Systems Modelling
  • Tackling Complexity of Mined Process Models for Financial Audits
  • Virtual Reality for Financial Reporting
  • What Kind of Skills do External Auditors Require in the Age of Cloud-Computing and Big Data?
  • The Current Status of Information Technology Usage for External Auditing
  • Process Mining for Testing an Organization’s Internal Control Environment (in cooperation with E&Y Germany)
Selected publications
  • Werner, M., 2016. Business Process Analysis Automation for Financial Audits. Universität Hamburg. http://ediss.sub.uni-hamburg.de/volltexte/2016/7663. (Received the AAA AIS Outstanding Dissertation Award)
  • Werner, M., Gehrke, N., 2015. Multilevel Process Mining for Financial Audits. IEEE Transactions on Services Computing 8, 820–832. doi:10.1109/TSC.2015.2457907
  • Werner, M., 2017. Financial Process Mining - Accounting Data Structure Dependent Control Flow Inference. International Journal of Accounting Information Systems 25, 57–80. doi:10.1016/j.accinf.2017.03.004
  • Gehrke, N., Werner, M., 2013. Process Mining. wisu - das wirtschaftsstudium 934–943.
  • Werner, M., Gehrke, N., Nuttgens, M., 2012. Business Process Mining and Reconstruction for Financial Audits, in: Proceedings of the 45th Hawaii International Conference on System Sciences (HICSS 2012), IEEE, Maui, pp. 5350–5359. doi:10.1109/HICSS.2012.141
     
Publications sorted by:
2019
Michael Werner / Exploring Design Science Research Project Characteristics : An Initial Empirical Investigation.
In: Proceedings of the 52nd Hawaii International Conference on System SciencesHonolulu : Hawaii International Conference on System Sciences (HICSS) 2019, p. 5705-5714 (Proceedings of the Annual Hawaii International Conference on System Sciences)
Article in proceedings > peer review
Michael Werner; Nick Gehrke / Identifying the Absence of Effective Internal Controls : An Alternative Approach for Internal Control Audits.
In: The Journal of Information Systems, Vol. 33, No. 2, 6.2019, p. 205-222
Journal article > peer review
Michael Werner / Materiality Maps : Process Mining Data Visualization for Financial Audits.
In: Proceedings of the 52nd Hawaii International Conference on System SciencesHonolulu : Hawaii International Conference on System Sciences (HICSS) 2019, p. 1045-1054 (Proceedings of the Annual Hawaii International Conference on System Sciences)
Article in proceedings > peer review
2017
Michael Werner / Financial Process Mining : Accounting Data Structure Dependent Control Flow Inference.
In: International Journal of Accounting Information Systems, Vol. 25, 5.2017, p. 57-80
Journal article > peer review
Michael Werner / Opportunities and Challenges for Process Mining in Financial Audits
Paper presented at The AAA 2017 Joint Midyear Meeting of the AIS and SET Sections, 2017
Paper > peer review
2016
Michael Werner / Business Process Analysis Automation for Financial Audits
Hamburg : Helmut Schmidt Universität, Universität Hamburg 2016, 278 p.
Ph.D. thesis
Michael Werner / Process Model Representation Layers for Financial Audits
In: Proceedings of the 49th Hawaii International Conference on System Sciences (HICSS 2016). ed. /Tung Bui; Ralph H. Sprague, Jr.. Los Alamitos, CA : IEEE 2016, p. 5338–5347 (Proceedings of the Annual Hawaii International Conference on System Sciences)
Article in proceedings > peer review
2015
Gerald Daeuble; Michael Werner; Markus Nuettgens / Artifact-centered Planning and Assessing of Large Design Science Research Projects : Case Study.
In: New Horizons in Design Science: Broadening the Research Agenda. . ed. /B. Donnellan; M. Helfert; J. Kenneally; D. VanderMeer; M. Rothenberger; R. Winter. Cham : Springer Publishing Company 2015, p. 343-357
Article in proceedings > peer review
Michael Werner; Nick Gehrke / Multilevel Process Mining for Financial Audits
In: IEEE Transactions on Services Computing, Vol. 8, No. 6, 2015, p. 820 - 832
Journal article > peer review
2014
Michael Werner; Martin Schultz; Niels Müller-Wickop; Markus Nüttgens / Afraid of the Big Bad Wolf : Structuring Large Design Science Research Projects.
In: Proceedings of the 22nd European Conference on Information Systems. ed. /Michel Avital; Jan Marco Leimeister; Ulrike Schultze. Atlanta, GA : Association for Information Systems. AIS Electronic Library (AISeL) 2014 (Proceedings of the European Conference on Information Systems)
Article in proceedings > peer review
More results... (total 21 results)
Outside activities

No outside activities to report.