Prof. Dr Dirk Stöppel

Prof. Dr Dirk Stöppel is Senior Manager in Quality Management and the main contact person for all issues concerning accounting according to German GAAP and audits of  early warning systems for the detection of risks according to IDW AuS 340 (revised) and the management report according to IDW AuS 350 (revised). In addition, he has many years of experience in auditing of financial statements and consolidated financial statements in conformity with German GAAP and IFRS. A particular emphasis of his activities is on external and internal training events.

Fields of expertise

• Accounting in accordance with German GAAP
• Audit of early warning systems for the detection of risks in accordance with IDW AuS 340 (revised)
• Audit of management reports in accordance with IDW AuS 350 (revised)

Memberships

• Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) [Institute of Public Auditors in Germany]
• Cologne Chamber of Tax Consultants [Steuerberaterkammer]
• IDW working group "German GAAP"

Publications

• Co-author of “New Developments for the Financial Statement Season” published bi-annually by Grant Thornton Germany AG und the IDW, Düsseldorf 2019f.
• Editor of several chapters in Holzmayer, Werner; Jenzen, Holger; Krink, Klaus, Änderungen im Steuer- und Wirtschaftsrecht 2017/18 [Changes in Tax and Business Law], 5th ed., Jena 2017
  Editor of several chapters in Holzmayer, Werner; Ley, Ursula;  Metzen, Werner, IFRS -Jahresabschluss – Erstellung und Prüfung [IFRS Financial Statements – Compilation and Auditing], 9th ed., Sankt Augustin 2015.
• Stöppel, Dirk, Die kaufmännische Lageberichterstattung von Hochschulen [The Commercial Management Reporting of Universities], Cologne 2013.
• Melcher, Thorsten; Stöppel, Dirk, “Die Bedeutung von Integrity-Due-Diligence-Prüfungen für international agierende Unternehmen: Ansatzpunkte zur Eindämmung von Wirtschaftskriminalität und Compliance-Verstößen” [The Significance of Due Diligence Audits for International Companies – Approaches to Stemming Economic Crime and Non-Compliance], in Zeitschrift für Corporate Governance 2012 [Magazine for Corporate Governance 2012], pp. 176-182.
• Baetge, Jörg; Melcher, Thorsten; Stöppel, Dirk, Bilanzbonitätsrating und risikoorientierter Prüfungsansatz [Balance Sheet Credit Ratings and the Risk-based Audit Approach] in: Betriebswirtschaftliche Forschung und Praxis 2011 [Business Research and Practice 2011], pp. 121-139.