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Dr. M. (Michael) Werner

Faculty of Economics and Business
Section Accounting
Visiting address
  • Plantage Muidergracht 12
  • Room number: M2.14
Postal address
  • Postbus 15953
    1001 NL Amsterdam
Contact details
Social media
  • Profile

    Michael Werner has been employed as tenured Associate Professor of Accounting Information Systems (AIS) at the University of Amsterdam since August 2020.

    He studied information systems at the University of Hamburg and at the University of Münster in Germany. In addition he graduated in Management at the University of Wollongong in Australia. After having finished his PhD at the University of Hamburg Michael worked as a Senior Lecturer for AIS at the Auckland University of Technology in New Zealand and as an Associate Professor in AIS at the Copenhagen Business School. Before his academic career he worked as a Senior Consultant and Operations Manager at PwC Germany from 2006 to 2011 dealing with IT and business process audits.

    His research focusses on data science in the context of accounting and auditing. He investigates how novel data analysis techniques can be developed and applied particularly in the context of statutory audits. His research on process mining for financial statement audits was awarded the American Accounting Association’s AIS Section Outstanding Dissertation Award, and he received several scholarships related to his work. His research was published by the International Journal of Accounting Information Systems (IJAIS), the Journal of Information Systems (JIS), the IEEE Transactions on Services Computing (IEEE TSC), the proceedings of the International Conference on Information Systems (ICIS) and the European Conference on Information Systems (ECIS) among others. Due to his research focus he serves as an academic advisor to the International Auditing and Assurance Standards Board (IAASB) as a member of its Data Analytics Project Advisory Panel.

    Michael participated in and managed several research projects related to the automation of process audits in the context of financial audits, as well as research projects in cooperation with the German Institute for Standardization (DIN) and the International Organization for Standardization (ISO). He was the chairman for the DIN committee NA 159-01-17 AA “Outsourcing”. He wrote and supervised main parts of the ISO Standard 37500 “Guidance on Outsourcing” while acting as the Head of the German Delegation. He was also as the chairman and deputy chairman for several other research projects com-pleted in cooperation with the DIN.

    His research is mainly related to practical problems and carried out in close cooperation with partner companies and organizations. This includes EY, PwC, KPMG, Zapliance, Financial Experts Association, INTERACTIVE Solutions, avendi, Gutes Consulting, HDP Management Consulting, LEXTA, maturity, NOVEDAS, noventum, pliXos, Capgemini, Bertelsmann, Cognizant, Deutsche Bank, IBM.

  • Research Focus
    • Data Science for Accounting and Auditing
    • Data Analytics for Financial Statement Audits
    • Process Mining
    • Accounting Information and Enterprise Resource Planning Systems
    • Design Science Research
  • Bachelor and Master Thesis Topics

    Currently I am looking for students who are interested in doing research during their bachelor or master thesis in one of the following topics:

    • How does the phenomenon of Big Data affect accounting and auditing?
    • What is the impact of artificial intelligence on the accounting and auditing profession?
    • How can accounting and auditing constructs such as financial accounts and internal controls be integrated into accounting information system modelling?
    • How can the concept of materiality be applied to business processes?
    • How can the complexity of mined process models for financial statement audits be reduced?
    • How can deep data analytics be used for process mining?
    • How can virtual reality be used for financial reporting and auditing?
    • Which impact does Shadow IT have on internal control systems?
    • What is the role of cybersecurity risks for internal and external auditing?
    • What kind of skills do auditors require in the age of Cloud-Computing and Big Data?
    • What is the current status of information technology usage for external auditing?

    Please do not hesitate to contact me if you are interested on any of these or related questions.

  • Publications

    2024

    • Niro, A., & Werner, M. (2024). Detecting Anomalous Events in Object-Centric Business Processes via Graph Neural Networks. In J. De Smedt, & P. Soffer (Eds.), Process Mining Workshops: ICPM 2023 International Workshops, Rome, Italy, October 23–27, 2023, revised selected papers (Vol. 503, pp. 179-190). (Lecture Notes in Business Information Processing (LNBIP); Vol. 503). Springer. https://doi.org/10.1007/978-3-031-56107-8_14

    2021

    2019

    • Werner, M. (2019). Exploring design science research project characteristics - An initial empirical investigation. In T. X. Bui (Ed.), Proceedings of the 52nd Annual Hawaii International Conference on System Sciences, HICSS 2019 (pp. 5705-5714). (Proceedings of the Annual Hawaii International Conference on System Sciences; Vol. 2019-January). IEEE Computer Society Press.
    • Werner, M. (2019). Materiality maps - Process mining data visualization for financial audits. In T. X. Bui (Ed.), Proceedings of the 52nd Annual Hawaii International Conference on System Sciences, HICSS 2019 (pp. 1045-1054). (Proceedings of the Annual Hawaii International Conference on System Sciences; Vol. 2019-January). IEEE Computer Society Press.
    • Werner, M., & Gehrke, N. (2019). Identifying the absence of effective internal controls: An alternative approach for internal control audits. Journal of Information Systems, 33(2), 205-222. https://doi.org/10.2308/isys-52112

    2017

    2016

    • Werner, M. (2016). Process model representation layers for financial audits. In R. H. Sprague, & T. X. Bui (Eds.), Proceedings of the 49th Annual Hawaii International Conference on System Sciences, HICSS 2016 (pp. 5338-5347). Article 7427847 (Proceedings of the Annual Hawaii International Conference on System Sciences; Vol. 2016-March). IEEE Computer Society Press. https://doi.org/10.1109/HICSS.2016.659

    2015

    • Daeuble, G., Werner, M., & Nuettgens, M. (2015). Artifact-centered planning and assessing of large design science research projects – a case study. In B. Donnellan, D. VanderMeer, J. Kenneally, R. Winter, M. Rothenberger, & M. Helfert (Eds.), New Horizons in Design Science: Broadening the Research Agenda - 10th International Conference, DESRIST 2015, Proceedings (pp. 343-357). (Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics); Vol. 9073). Springer Verlag. https://doi.org/10.1007/978-3-319-18714-3_22
    • Werner, M., & Gehrke, N. (2015). Multilevel Process Mining for Financial Audits. IEEE Transactions on Services Computing, 8(6), 820-832. Article 7277120. https://doi.org/10.1109/TSC.2015.2457907

    2014

    • Werner, M., & Nüttgens, M. (2014). Improving structure: Logical sequencing of mined process models. In Proceedings of the 47th Annual Hawaii International Conference on System Sciences, HICSS 2014 (pp. 3888-3897). Article 6759084 (Proceedings of the Annual Hawaii International Conference on System Sciences). IEEE Computer Society Press. https://doi.org/10.1109/HICSS.2014.482
    • Werner, M., Schultz, M., Müller-Wickop, N., & Nüttgens, M. (2014). Who is afraid of the big bad wolf? Structuring large design science research projects. In ECIS 2014 Proceedings - 22nd European Conference on Information Systems (ECIS 2014 Proceedings - 22nd European Conference on Information Systems). Association for Information Systems.

    2013

    • Werner, M. (2013). Colored Petri nets for integrating the data perspective in process audits. In W. Ng, V. C. Storey, & J. C. Trujillo (Eds.), Conceptual Modeling - ER 2013: 32th International Conference, ER 2013, Hong-Kong, China, November 11-13, 2013 : proceedings (pp. 387-394). (Lecture Notes in Computer Science; Vol. 8217). Springer. https://doi.org/10.1007/978-3-642-41924-9_31

    2012

    • Werner, M., Gehrke, N., & Nüttgens, M. (2012). Business process mining and reconstruction for financial audits. In Proceedings of the 45th Annual Hawaii International Conference on System Sciences, HICSS-45 (pp. 5350-5359). Article 6149542 (Proceedings of the Annual Hawaii International Conference on System Sciences). IEEE Computer Society Press. https://doi.org/10.1109/HICSS.2012.141
    • Werner, M., Schultz, M., Müller-Wickop, N., Gehrke, N., & Nüttgens, M. (2012). Tackling complexity: Process reconstruction and graph transformation for financial audits. In International Conference on Information Systems, ICIS 2012 (pp. 4383-4394). (International Conference on Information Systems, ICIS 2012; Vol. 5).

    Journal editor

    Talk / presentation

    • Werner, M. (speaker) (30-11-2021). The influence of audit partner characteristics on audit quality in the United States of America, Nordic Accounting Conference, Copenhagen.
    • Werner, M. (speaker) (30-11-2021). The Effect of the COVID-19 Crisis on Tax Avoidance, Nordic Accounting Conference, Copenhagen.

    Others

    • Werner, M. (participant) (2023). European Accounting Association Annual Congress 2023, Espoo. Wirecard – A Case Study on Machine Learning for Financial Statement Fraud Detection (participating in a conference, workshop, ...).
    • Werner, M. (participant) (2023). Nordic Accounting Conference 2023, Copenhagen. Understanding the Role of Regulation on Audit Data Analytics: A Socio-technical perspective (participating in a conference, workshop, ...).
    • Werner, M. (organiser) (2022). 2nd International Conference of the Journal of Information Systems, Duisburg (organising a conference, workshop, ...).
    This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list.
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