Curriculum Vitae. Prof. Dr. Sascha H. Mölls. Philipps University of Marburg School of Business & Economics Financial Accounting & Corporate Valuation

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1 Curriculum Vitae Prof. Dr. Sascha H. Mölls Philipps University of Marburg School of Business & Economics Financial Accounting & Corporate Valuation Barfüßertor 2 D Marburg Phone (0049) Fax (0049) moells@wiwi.uni-marburg.de Internet: Education 12/1997 Diploma (equivalent to Master of Science ) in Business Administration / Economics, Philipps University of Marburg Major Fields: Corporate Taxation & Tax Law Financial Accounting & Auditing Finance & Capital Markets Institutional Economics Thesis: The Regulation of Audit Markets in Germany An Empirical Study (in German) 12/2003 Ph.D. in Business Administration (Dr. rerum politicarum), Philipps University of Marburg Thesis: Financial Valuation of Corporate Networks (in German) 2/2008 Post-doc Degree (Habilitation), Philipps University of Marburg Thesis: Essays in Accounting, Auditing & Finance

2 Academic Positions 1/ /2003 Research Assistant, Accounting & Auditing, Philipps University of Marburg 1/2004 3/2008 Assistant Professor, Accounting & Finance, School of Business & Economics, Philipps University of Marburg 4/ /2010 Professorial Chair, Financial Accounting & Auditing, School of Economics & Social Science, Christian- Albrechts-University of Kiel 1/2011 present Professorial Chair, Financial Accounting & Corporate Valuation, School of Business & Economics, Philipps University of Marburg 1/2013 present Managing Director, Research Institute for Law & Economics of Co-operatives, School of Business & Economics, Philipps University of Marburg Invited Stays Abroad 4/2005 DAAD-Lectureship, University of Tuzla (Bosnia) 7/ /2006 Visiting Scholar, Accounting & Information Systems, School of Management, University of Texas at Dallas 9/ /2010 Visiting Professor, School of Accounting & Finance, Zhejiang University, Hangzhou (China) Affiliations Research Affiliate / Visiting Professor, School of Economic, Political & Policy Science and Naveen Jindal School of Management, University of Texas at Dallas Teaching Experience Lectures Undergraduate Courses: Financial Accounting Financial Accounting & Analysis

3 Graduate Courses: Auditing and Assurance Services Corporate Governance International Accounting Financial Accounting An Economic Perspective Mathematical Foundations of Corporate Finance Theory of Corporate Valuation Ph.D.-Courses Theory of Corporate Finance Methods of Multivariate Analysis Analytical Research in Accounting / Auditing Empirical Research in Accounting / Auditing Fields of Expertise Auditing and Assurance Services: Empirical Auditing Research (e.g. Motivation of Auditors, Effects of Regulation on the Motivation of Auditors) Economic Analysis of Special Audits Decision-making of Auditors under Uncertainty (e.g. Incentives to Truthful Reporting in an Optionbased Approach, Incentives for Whistle Blowing) (Comparative) Corporate Governance: Corporate Governance & Corporate Finance (e.g. Financing Patterns around the World) Corporate Governance & Financial Accounting (e.g. Capital Market-based Accounting Standards around the World, Determinants of Corporate Social Responsibility-Reporting, Earnings Management & Corporate Governance) Financial Accounting: Accounting-based Capital Market Research (e.g. Value Relevance-Studies, (Credit-)Ratings & Financial Accounting) Information Content of Financial Accounting (e.g. Intermediate Disclosure, Corporate Social Responsibility-Reporting) Ad hoc-disclosure and Insider Trading

4 Theory of Corporate Valuation: Risk-adjusted Equity Premia in a Multiperiod Settings Valuation of Tax Shields under Default Risk Value-based Performance Measurement (e.g. Sequential Investments, Venture Capital, Risk Management) Faculty Duties Faculty Council University of Marburg ( and 10/ present) University of Kiel ( ) Institute Level Managing Director of the Institute for Business Administration, School of Economics & Social Science, Christian-Albrechts-University of Kiel, (4/ /2010) Committees Budgeting Committee (Marburg, ) Study Affairs (Marburg, ) Ph.D.-Affairs (Marburg, /2011- present) Search Committees Professorship for Business Administration & Corporate Taxation / Tax Law (University of Marburg 2001) Professorship for Business Administration & Managerial Accounting (University of Marburg 2005) Committee for three professorships in the Institute for Quantitative Business- and Economic- Research (QBER) (University of Kiel 2009) Professorship for Business Administration & Managerial Accounting (University of Marburg 2011)

5 Academic Memberships American Accounting Association European Accounting Association Verband der Hochschullehrer für Betriebswirtschaft e.v. Erich-Gutenberg-Arbeitsgemeinschaft Köln e.v. Schmalenbach-Gesellschaft für Betriebswirtschaft e.v. GkIF (Gesellschaft für kapitalmarktorientiertes Investitions- und Finanzmanagement) Selected Publications Mölls, S.H. (2012): Zur Rolle einer optimierten Verteilung von Sicherheiten im internen Risikomanagement - Motivation, Modellierung und Implikationen, in: Zeitschrift für Betriebswirtschaft (Journal of Business Economics) 2012, No. 7, (with Börstler, D.). [Optimal Allocation of Collaterals in Bank-oriented Risk Management - Motivation, Modelling and Implications] Mölls, S.H. (2012): Decision-making in Sequential Projects: Expected Time-to-Build and Probability of Failure, in: Review of Quantitative Finance and Accounting, Vol. 39, No. 1, 1-25 (with Schild, K.-H.) (Published online 10 May 2011). Mölls, S.H. (2011): Kapitalmarktorientierte Rechnungslegung in Deutschland zwischen Anspruch und Realität Theorie und Empirie, in: Zeitschrift für betriebswirtschaftliche Forschung (Schmalenbach Business Review), Vol. 63, No. 6, 2011, (with Gerum, E. and Shen, C.). [Capital Market-based Accounting Standards in Germany between Claims and Reality Theory and Empirical Evidence] Mölls, S.H. (2011): Sonderprüfung bei Kapitalerhöhung nach 142 AktG eine ökonomische Analyse, in: Betriebswirtschaftliche Forschung und Praxis 2/2011, (with Krag, J.). [Special Audit of Capital Increases according to 142 of the German Companies Act An Economic Analysis]

6 Mölls, S.H. (2007): Bewertungsrelevanz der Rechnungslegung Stand und Implikationen der empirischen Forschung für Aktionäre und Regulierer, in: Zeitschrift für Betriebswirtschaft (Journal of Business Economics) 9/2007, (with Strauß, M.). [The Value-Relevance of Accounting Data Status-Quo and Implications of Empirical Research for Shareholders and Regulators] Mölls, S.H. (2007): Unsicherheit und der Wert realer Optionen, in: Zeitschrift für betriebswirtschaftliche Forschung (Schmalenbach Business Review), Vol. 59, No. 4, 2007, (with Schild, K.-H. and Willershausen, T.). [Uncertainty and the Value of Real Options] Mölls, S.H. (2006): Einfluss der minimalen Investitionsrate in sequentiellen Projekten, in: Zeitschrift für Betriebswirtschaft (Journal of Business Economics) 2006, No. 7/8, (with Schild, K.-H.). [The Impact of Minimal Investment in Sequential Projects] Mölls, S.H. (2005): Bewertung von Forschung und Entwicklung mithilfe eines Compound-Option-Phasenmodells, in: Zeitschrift für Betriebswirtschaft (Journal of Business Economics) 2005, No. 7/8, (with Willershausen, T. and Krag, J.). [Valuation of R&D-Projects Using a Compound-Option-Phase-Model] A complete list of publications is available at: