Prof. Dr. Marcus Scholz

Prof. Dr.

Marcus Scholz

Contact

Room

W2.4.12

Phone

(07231) 28-6584

Mail

marcus.scholz(at)hs-pforzheim(dot)de

Marcus Scholz has been Professor of Business Administration & Corporate Finance at Pforzheim University since 2007. He studies research and practice-based projects, especially in taxation, national reporting standards, international financial reporting standards (IFRS) and auditing. He served on the Chamber of Certified Pubic Accountants as a member of its advisory board in Berlin (2011 – 2014) and as the president of the Rhineland-Palatinate region (2012, 2013, 2014). He collected important career experience at Deutsche Bank (six years) and at Deloitte & Touche GmbH (seven years) and earned his doctoral degree at the University of Mannheim. (2011, 2012, 2103)
He also worked as a research assistant at the Centre for European Economic Research (ZEW) in Mannheim under Professor Otto H. Jacobs, and was Visiting Professor at UC Berkeley’s School of Law (Boalt Hall). He regularly holds lectures at conferences in Germany and abroad, including the State University of Management in Moscow and the Xavier Institute of Management and Entrepreneurship in Bangalore.

Marcus Scholz studies holistic solutions to corporate questions. Holistic solutions bring together knowledge from business management, tax accounting and law. His work seeks to answer the following questions in particular:
• How should financial positions and financial performance be presented in financial statements to give users of financial statements a realistic view of companies? The rules of IFRS and Germany’s Commercial Code are becoming ever more complex. The requirements of financial statement sheet preparers and auditors are constantly increasing, yet even analysts are having more and more difficulty understanding the actual state of a company or enterprise based on annual reports.
• How can the value of a company or an asset be properly identified? There are often completely different ideas about a company’s value or intangible assets (such as a brand or patent) when it comes to M&A transactions and other appraisals. In these cases, an objective value must be determined to allow agreement between the buyer and the vendor.
• What is the best way to finance a company considering its particular situation? After the introduction of Basel II and Basel III corporate financing became more difficult. Optimal financing uses the entire spectrum of financing possibilities and addresses financiers by target group.
• What is the best way to manage the transfer of assets to the next generation? All people at some point have to think about transferring assets to the next generation, especially the wealthy and those with family businesses.
• How can supervisory boards and advisory boards properly fulfil their corporate governance duties in times of crisis? When a company is undergoing crisis, supervisory boards and advisory boards must perform two tasks in particular: reduce liability and push for financial restructuring.
• What are the risks tax accountants and auditors face and how can they avoid or reduce them? A number of verdicts handed down by Germany’s Federal Supreme Court have dealt with the liability of tax accountants and auditors. These professionals need clear rules about how to advise companies
in crisis.


Auditing ,  Corporate Finance ,  Corporate Governance ,  Succession Planning ,  Taxes

Journal article

SCHOLZ, M. (2013). Labour Law in Germany. International Journal Of Management Entrepreneurship & Technology (IJMET), 3376.

SCHOLZ, M., & SCHÄFER, H. J. (2012). Offene Fragen und Gestaltungsmöglichkeiten bei der Abgeltungsteuer. Deutsches Steuerrecht, 50. Jg. (38), 1885-1894.

SCHOLZ, M. (2012). Management in Corporate Crisis Situations – An Advisory Boards’ Perspective. Journal of University N 20 (20), pp. 321-324.

BACHER, U., & SCHOLZ, M. (2008). Geringwertige Wirtschaftsgüter in der Handels- und Steuerbilanz. WiSt Wirtschaftswissenschaftliches Studium (7), 985-991; 1034.

SCHOLZ, M. (2006). Bilanzierung - IFRS für den Mittelstand?., pp. 8-10.


Book/Monograph/Ebook

SCHOLZ, M., & SCHLARB, E. (2019). Änderungen im Steuer- und Gesellschaftsrecht 2018/19. StB - Steuerberaterverlag Rheinland-Pfalz GmbH.

SCHOLZ, M., & STARK, C. L. (2019). Praxisrelevante Steuergestaltungen 2019. StB - Steuerberaterverlag Rheinland-Pfalz GmbH.

SCHOLZ, M. (2018). Praxisrelevante Steuergestaltungen 2018. StB - Steuerberaterverlag Rheinland-Pfalz GmbH.

SCHOLZ, M., & STARK, C. (2018). Wichtige Belehrungsschreiben für Mandanten. DATEV.

SCHOLZ, M., & STARK, C. L. (2018). Praxisrelevante Steuergestaltungen 2018. Steuerakademie Thüringen e.V.

SCHOLZ, M. (2017). Änderungen im Steuer- und Gesellschaftsrecht 2017/18. StB - Steuerberaterverlag Rheinland-Pfalz GmbH.

SCHOLZ, M., & CAROLINE, S. (2017). Praxisrelevante Steuergestaltungen 2017. StB - Steuerberaterverlag Rheinland-Pfalz GmbH.

SCHOLZ, M., & CAROLIME, S. (2017). Wichtige Belehrungsschreiben für Mandanten. DATEV.

NOTHHELFER, R., BACHER, U., RADE, K., & SCHOLZ, M. (2015). Klausurtraining für Bilanzierung und Finanzwirtschaft. De Gruyter/Oldenbourg Verlag.

SCHOLZ, M. (2001). Stock Options in Deutschland und in den USA - Besteuerung bei nationalem und intnernationalem Personaleinsatz. Deutscher Universitätsverlag, Gabler Verlag.


Chapter in Book

SCHOLZ, M. (2016). Kapitel in Änderungen im Steuer- und Gesellschaftsrecht 2015/2016. In H. Schäfer, E. Schlarb (Eds.), Änderungen im Steuer- und Gesellschaftsrecht 2015/2016. StB - Steuerberaterverlag Rheinland-Pfalz GmbH.

SCHOLZ, M. (2010). Latente Steuern. In Bacher, Urban (Eds.), BWL kompakt - Praxiswissen der Bilanzierung, Investition und Finanzierung. DG Verlag.

SCHOLZ, M. (2010). Ballack in the books? - Do financial statements reflect the value of football teams?., 30th Scientific Symposium University of Osijek / Pforzheim University, 5th Nov 2009, Pforzheim. Grafica.

SCHOLZ, M. (2009). Grundzüge des Konzernabschlusses. In Bacher, Urban (Eds.), BWL kompakt - Praxiswissen der Bilanzierung, Investition und Finanzierung. DG Verlag.


Publication in Collected Edition (encyclopedia...)

SCHOLZ, M., & BUHLEIER, C. (2007). Segmentberichterstattung. Vahlen, München, Germany.


Article in Proceeding

SCHOLZ, M. (2013). Der Crash gehört zur Börse wie die Luft zum Atmen. In Fakultät für Wirtschaft und Recht der Hochschule Pforzheim (Ed.), 50 Jahre - 50 Thesen, Band 3: Wirtschaftsrecht, Finanzen und Corporate Governance (pp. 15-21).

SCHOLZ, M. (2008). Abschlussprüfung und Fraud - Hält der WP, was er verspricht?., 29th Scientific Symposium in Osijek („New Approaches to Research in Management“) (pp. 81-93).


Instructional Software/Course Material

SCHOLZ, M. (2015). Bilanzierung von Vorräten - Fälle zur Erstellung. www.dws-steuerberater-online.de, Berlin, Germany.


Delivery of invited professional speeches for regional or national professional organizations to siz

2015

Wichtige Belehrungsschreiben an Mandanten 2015

Steuerberaterkammer München Germany

2015

Wichtige Belehrungsschreiben an Mandanten 2015

Steuerberaterkammer Stuttgart Germany

2015

Bilanzierung von Vorräten - Fälle aus der Praxis

Steuerberaterakademie Hessen Germany

2015

Fälle zur Abweichung zwischen Handelsbilanz und Steuerbilanz - 50 Fälle aus der Praxis

Fortbildungswerk des Steuerberaterverbandes Hessen e.V. und DATEV e.G. Germany

2014

Vermeidung der Haftung bei der Erstellung des Jahresabschlusses

Steuerberaterkammer Stuttgart Germany

2014

Vermeidung der Haftung bei der Erstellung des Jahresabschlusses

Steuerberaterkammer München Germany

2014

Umstrukturierung von Unternehmen

Steuerberaterkammer Stuttgart Germany

2014

Fälle zur Abweichung zwischen Handelsbilanz und Steuerbilanz - 40 Fälle aus der Praxis

DATEV e.G. Germany

2014

Fälle zur Abweichung zwischen Handelsbilanz und Steuerbilanz - 40 Fälle aus der Praxis

DATEV e.G. Germany

2014

Wichtige Belehrungsschreiben an Mandanten 2014

Steuerberaterkammer Stuttgart Germany