Dr. Sören Harms

2009-2013
Training as an industrial clerk (IHK) and bachelor's degree in industrial engineering (B.Eng.) at Hanover University of Applied Sciences and Arts

2013-2016
Master's degree in industrial engineering (M.Sc.) at TU Braunschweig

2013-2014
Study abroad at Tampere University of Technology, Finland

2016-2019
Research assistant and doctorate (Dr. rer. pol.) at the Institute of Controlling and Management Accounting (ICU) at TU Braunschweig

2017-2023
Audit manager/consultant in the corporate audit department at KPMG WPG AG

since 2017
Honorary lecturer in the fields of controlling and accounting

since 2023
(Senior) Manager in the Accounting & Reporting Advisory Services division at Deloitte GmbH

1 Harms, S. G./Ahn, H./Clermont, M. (2025): Implementation of ASC 606, in: IRZ.

2 Harms, S. G./Wulf, I. (2024): Effects of principal business activities on the income statement - A case study on IFRS 18 considering varying principal business activities, in: KoR IFRS.

3 Harms, S.G. (2024): IFRS 16 and ASC 842 - Fundamentals and key differences, in: KoR IFRS.

4 Harms, S.G./Potthoff, S./Tuczek, M./Krüger, K. (2024): Digitalization of the finance sector - How cloud solutions and low-code/no-code approaches generate competitive advantages, in: Hiller et al. (eds.): Finance-Perspektiven im Wandel - Digital, nachhaltig, resilient.

5 Möhrer, M./Kämmler-Burrak, A./Harms, S.G. (2024): Materiality in the context of EU taxonomy reporting - proposals for application in practice, in: Controller Magazin.

6 Kirste, L./Harms, S.G./Wulf, I. (2023): Reporting under the EU Taxonomy Regulation - Descriptive analysis for DAX 40 companies in the year of first application, in: WPg.

7 Harms, S. G./Ahn, H./Clermont, M. (2022): Influence of the EU taxonomy on controlling - Reflections on potential effects on classic controlling instruments, in: Controlling.

8 Harms, S. G./Clermont, M./Ahn, H. (2022): Relevance of controlling information for IFRS 15, in: Controlling & Management Review.

9 Ahn, H./Harms, S. G./Schäfer, J./Schmäler, C. (2020): The accounting of Bitcoins according to HGB, IFRS and US-GAAP: Basics and practical examples, in: WiSt