Professur für Management und Controlling

Dr. Sebastian Firk

Kurzbiografie

2006 - 2010Bachelorstudiengang in Betriebswirtschaftslehre, RWTH Aachen
2008Auslandstudium an der Universitat Autònoma de Barcelona (UAB)
2008 - 2013Ausgewählte studienbegleitende Tätigkeiten:

  • Praktikant bei Thunip Holdings, Peking
  • Werkstudent bei Deriva GmbH Financial IT and Consulting, Göttingen
  • Praktikant bei AHK Shanghai, Shanghai
  • Praktikant bei Volkswagen AG, Wolfsburg
2010 - 2013Masterstudiengang in Unternehmensführung, Georg-August-Universität Göttingen (Master of Science)
2013 - 2016Wissenschaftlicher Mitarbeiter an der Professur für Management und Controlling
2017Forschungsaufenthalt an der Vrije Universiteit Amsterdam (VU) an der Faculty of Economics and Business Administration im Bereich Accounting
seit 2017Wissenschaftlicher Assistent und Habilitand an der Professur für Management und Controlling


Interessenschwerpunkte

  • The CFO's role in organizations
  • Strategic capital market communication
  • Value-based management systems


Betreute Lehrveranstaltungen

  • Controlling und Unternehmenssteuerung
  • Bachelorseminar Ausgewählte Probleme in Management und Controlling


Publikationen (peer-reviewed)

  • Firk, S.; Maybuechen, F.; Oehmichen, J.; Wolff, M. (2018): Value-based Management and Merger & Acquisition Returns: A Multi-level Contingency Model, in: European Accounting Review, forthcoming
  • Firk, S.; Schmidt, T.; Wolff, M. (2018): Exploring Value-Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence, in: Contemporary Accounting Research, forthcoming *Eine frühere Version des Papers wurde in den AOM Best Paper proceedings 2015 veröffentlicht
  • Hildebrandt, B.; Hanelt, A.; Firk, S (2018): Sharing Yet Caring - Mitigating Moral Hazard in Access-Based Consumption through IS-Enabled Value Co-Capturing with Consumers, in: Business & Information Systems Engineering, forthcoming
  • Firk, S.; Schrapp, S.; Wolff, M. (2016): Drivers of value creation - The role of value-based management and underlying institutions, in: Management Accounting Research, Vol. 33, No.4, pp. 42-60
  • Firk, S.; Schmidt, T.; Wolff, M. (2016): Transforming promise into reality - Antecedents and performance implications of CFO commitment to Value-based Management, in: Academy of Management Best Paper Proceedings (BPS Division)
  • Hildebrandt, B.; Hanelt, A.; Firk, S.; Kolbe, L. (2015): Entering the Digital Era - The Impact of Digital Technology-related M&As on Business Model Innovations of Automobile OEMs, in: Proceedings of the 36th International Conference on Information Systems (ICIS 2015) *Best Paper Nominee


Publikationen (praxisorientiert)

  • Firk, S.; Wolff, M. (2018): Wertorientierung kann sich lohnen, in: Controlling & Management Review, Vol. 62, No. 4, pp. 52-57
  • Firk, S.; Schmidt, T.; Wolff, M. (2016): Wertorientierte Unternehmenssteuerung in der Praxis, in: Handbuch Controlling, hrsg. v. W. Becker und P. Ulrich


Konferenzbeiträge

  • 2018 - Jahrestagung der Academy of Management (AoM), Chicago (USA) - "CFO career prospect and M&A returns - An analysis of the S&P 500 (Firk, S.; Richter, S.)
  • 2018 - Jahrestagung der Academy of Management (AoM), Chicago (USA) - "Market reactions to appointments of CFOs with strategic backgrounds" (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - Jahrestagung der American Accounting Association (AAA), Washington (USA) - "The interplay of CFOs and CEOs with regard to investment efficiency - A regulatory perspective" (Detzen, N.; Firk, S., Wolff, M.)
  • 2018 - Jahrestagung der American Accounting Association (AAA), Washington (USA) - "Market reactions to appointments of CFOs with strategic backgrounds" (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - Jahrestagung der European Accounting Association (EAA), Mailand (Italien) - "What drives sophisticated environmental performance measurement systems? An empirical investigation of antecedents and its outcomes" (Coskun, H.; Firk, S.; Wolff, M.)
  • 2018 - Jahrestagung der European Accounting Association (EAA), Mailand (Italien) - "Market reactions to appointments of CFOs with strategic backgrounds" (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - Jahrestagung der European Accounting Association (EAA), Mailand (Italien) - "CFO career prospect and M&A returns - An analysis of the S&P 500 (Firk, S.; Richter, S.)
  • 2018 - Jahrestagung der European Accounting Association (EAA), Mailand (Italien) - "The interplay of CFOs and CEOs with regard to investment efficiency - A regulatory perspective" (Detzen, N.; Firk, S., Wolff, M.)
  • 2018 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Magdeburg (Deutschland) - "Does value-based management support managerial decision-making? - An analysis of divestiture decisions" (Firk, S.; Richter, S.; Wolff, M.)
  • 2018 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Magdeburg (Deutschland) - "Balanced Information composition in conference calls and the cost of capital" (Firk, S.; Hennig, J.; Wolff, M.)
  • 2018 - Jahrestagung für Management Accounting Research (ACMAR), Vallendar (Deutschland) - "CFO career prospect and M&A - An analysis of the S&P 500" (Firk, S.; Richter, S.; Wolff, M.)
  • 2018 - Jahrestagung für Management Accounting Research (ACMAR), Vallendar (Deutschland) - "The interplay of CFOs and CEOs with regard to investment efficiency - A regulatory perspective" (Detzen, N.; Firk, S., Wolff, M.)
  • 2017 - Jahrestagung der American Accounting Association (AAA), San Diego (USA) - "Value-based management's promise to support managerial decision making - An analysis of divestiture decisions" (Firk, S.; Richter, S.; Wolff, M.)
  • 2017 - Jahrestagung der American Accounting Association (AAA), San Diego (USA) - "Information provision in conference calls and the cost of capital: An analyst-based perspective" (Firk, S.; Hennig, J.; Wolff, M.)
  • 2017 - Jahrestagung der Academy of Management (AoM), Atlanta (USA) - "What drives CSR sophistication? The role of intra- and extra-organizational pressure" (Coskun, H.; Firk, S.)
  • 2017 - Jahrestagung der Academy of Management (AoM), Atlanta (USA) - "Value-based management's promise to support managerial decision making - An analysis of divestiture decisions" (Firk, S.; Richter, S.; Wolff, M.)
  • 2017 - ERMAC 2017 Summer School, Wien (Östereich) - "The good and the bad cop? A regulatory focus perspective on the CFO-CEO relation" (Firk, S., Kruse, N.; Wolff; M.)
  • 2017 - Jahrestagung der European Accounting Association (EAA), Valencia (Spanien) - "Value-based management's promise to support managerial decision making - An analysis of divestiture decisions" (Firk, S.; Richter, S.; Wolff, M.)
  • 2017 - Jahrestagung der European Accounting Association (EAA), Valencia (Spanien) - "Information provision in conference calls and the cost of capital: An analyst-based perspective" (Firk, S.; Hennig, J.; Wolff, M.)
  • 2017 - Jahrestagung für Management Accounting Research (ACMAR), Vallendar (Deutschland) - Value-based management's promise to support managerial decision making - An analysis of divestiture decisions (Firk, S.; Richter, S.; Wolff, M.)
  • 2017 - Seminar des Amsterdam Research Centers in Accounting (ARCA), Amsterdam (Niederlande) - Exploring Value-Based Management Sophistication - The Role of Organizational Demand in Different Institutional Environments (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Jahrestagung der American Accounting Association (AAA), New York (USA) - Think before you speak - The effect of conference call style on the cost of equity capital (Firk, S.; Hennig, J.; Wolff, M.)
  • 2016 - Jahrestagung der American Accounting Association (AAA), New York (USA) - Transforming promise into reality - Antecedents and performance implications of CFO commitment to Value-based Management (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Jahrestagung der Academy of Management (AoM), Anaheim (USA) - Think before you speak - The effect of conference call style on the cost of equity capital" (Firk, S.; Hennig, J.; Wolff, M.)
  • 2016 - Jahrestagung der Academy of Management (AoM), Anaheim (USA) - Transforming promise into reality - Antecedents and performance implications of CFO commitment to Value-based Management (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Jahrestagung der Academy of Management (AoM), Anaheim (USA) - Value-Based Management and M&A Decisions: A Multi-Level Contingency Model (Firk, S.; Maybuechen, F.; Wolff, M.)
  • 2016 - Doctoral Symposium der Accounting & Finance Association of Australia and New Zealand (AFAANZ), Gold Coast (Australien)* - Transforming promise into reality - Antecedents and perfromance implications of CFO commitment to Value-based Management (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Jahrestagung der European Accounting Association (EAA), Maastricht (Niederlande) - Transforming promise into reality - Antecedents and perfromance implications of CFO commitment to Value-based Management (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Doktorandenkolloquium der European Accounting Association (EAA), Maastricht (Niederlande) - Value-Based Management and M&A Decisions: A Multi-Level Contingency Model (Firk, S.; Maybuechen, F.; Wolff, M.)
  • 2015 - International Conference on Information Systems (ICIS), Forth Worth (USA) - Entering the Digital Era - The Impact of Digital Technology-related M&As on Business Model Innovations of Automobile OEMs (Hildebrandt, B.; Hanelt, A.; Firk, S.; Kolbe, L.)
  • 2015 - Jahrestagung der Academy of Management (AoM), Vancouver (Kanada) - Value-based Management Sophistication in Europe - Organizational fit under institutional differences (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2015 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Wien (Österreich) - When does Value Based Management pay off? - M&A decisions in the light of internal and external agency conflicts (Firk, S.; Maybuechen, F.; Wolff, M.)
  • 2015 - Jahrestagung der European Accounting Association (EAA), Glasgow (Schottland) - Value-based Management Sophistication in Europe - Organizational fit under institutional differences" (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2014 - Jahrestagung der Academy of Management (AoM), Philadelphia (USA) - Performance effects of value-based managements systems under institutional complexity(Firk, S.; Schrapp, S.; Wolff, M.)
  • 2014 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Leipzig - Performance effects of value-based managements systems under institutional complexity (Firk, S.; Schrapp, S.; Wolff, M.)
  • 2014 - Jahrestagung der European Management Association (EURAM), Valencia (Spanien) - Drivers of value creation - The role of value-based management and underlying institutions (Firk, S.; Schrapp, S.; Wolff, M.)
  • * Ausgewählter Vertreter der EAA