• Audit methodology applied
• Assessment of regulatory measures in the auditing profession
• Data analysis in the audit of financial statements
• Selected accounting issues in consolidated and annual financial statements (HGB/IFRS)

• Association of German University Professors, there in the Scientific Commission for Accounting (WK-RECH)(Link)
• Chamber of Public Accountants (WPK)(Link)
• Institute of Public Auditors in Germany (IDW)(Link)
• Steuerforum Trier e.V.(Link)
• Editorial Board of the journal Management Review Quarterly (MRQ)(Link)

Monograph:

• Widmann (2019): Das Prüfungshonorar des Abschlussprüfers - Eine Analyse der Preissetzung vor dem Hintergrund der EU-Reformen zur Abschlussprüfung(2019): The Auditor's Fee - An Analysis of Pricing against the Background of the EU Audit Reforms), cp. dissertation University of Trier, Hamburg.

Articles in (scientific) journals:

• Wolz/Henrich/Widmann (2015): The external rotation obligation: curse or blessing? - An examination of the target achievement curve of the Audit Reform Act (AReG) for German capital market-oriented companies - , in: KoR-IFRS 12/2015, pp. 622-628
• Widmann/Wolz (2019): Audit quality in the area of conflict between joint audits and external rotation - Can the different implementation measures of the EU member states really be expected to lead to higher quality audits in the future?, in: ZCG, 14th Vol. 5/19, pp. 222-229
• Widmann/Wolz (2019): The so-called fee cap for permissible non-audit services of the auditor - An outlook on the first-time consideration of Art. 4 (2) EU-AprVO, in: ZCG, 14th Vol., No. 6/19, pp. 264-271
• Widmann/Wolz (2020): The external mandatory rotation of the auditor - A review of global regulations, in KoR-IFRS, 20th Vol., Issue 6/20, pp. 281-286
• Widmann/Wolz (2020): The duration of the audit relationship in an EU comparison - Do the implementations of the nation states on the external mandatory rotation of the auditor fulfill their purpose? -in WP-Praxis, 9th vol., issue 5/20, pp. 136-140
• Widmann/Wolz (2020): The influence of the duration of the mandate on the audit fee - results of an empirical study, in ZCG, 15th Vol., Issue 4/20, pp. 177-182
• Widmann/Velte (2020): The use of big data in the context of the annual audit - Selected points of contact in the course of analytical audit procedures, in WP-Praxis, 9th Vol., Issue 7/20, pp. 198-203
• Widmann/Velte (2020): Contestable legal transactions by the insolvency administrator - analysis and assessment of selected audit procedures, in: WP-Praxis, 9th Vol., Issue 12/20, pp. 361-35
• Widmann/Follert/Wolz (2021): What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants, in: Management Review Quarterly, 71st vol., pp. 455-489
• Drewes/Follert/Widmann (2021): The Wirecard case and the consequences - legal economic analysis of a German legislative proposal, in: ZCG, 16th Vol., No. 2/21, pp. 72-79
• Widmann/Follert/Wolz (2021): On the Political Decision of Audit Market Regulation - Empirical evidence of audit firm tenure and maximum durations within the European Union, in: Economies, 9. vol.
• Widmann/Wolz (2021): Is the tightening of the external rotation obligation by the FISG really expedient? A comparative analysis of data from the audit markets in the USA and the EU, in: ZCG, 16th Vol., No. 4/21, pp.174-181
• Widmann/Nickels/Wolz (2021): On the determination of the materiality threshold by the auditor - results of a survey of the German profession compared to findings from the UK, in: WPg, 74th Vol., No. 16/21, pp. 991-997
• Widmann (2022): Life Cycle Costing, in: WP-Praxis, 11th Vol., Issue 1/22, pp. 32-35
• Widmann/Nickels (2022): Determination of materiality thresholds - results of a case study in the German profession, in: WP-Praxis, 11th vol., issue 3/22, p. 89 - 95
• Widmann (2022): Performance measurement and remuneration, in: WP-Praxis, vol. 11, issue 5/22, pp. 186-188
• Widmann/Wolz (2022): On the internal rotation of the responsible audit partner - Assessment of the arguments for shortening the maximum term, in: ZCG, 17th Vol., Issue 3/22, pp. 123-128
• Widmann/Wolz (2022): The internal rotation of the responsible audit partner - A review of worldwide regulations, in: KoR, 22nd Vol., Issue 7-8/22, pp. 311-315
• Schmitz/Widmann (2022): The determination of materiality in the shadow of the Corona pandemic - An analysis of reported benchmarks and thresholds in the UK, in: ZCG, 17th Vol., No. 4/22, pp. 177-184
• Widmann/Tausch-Nebel (2022): On dealing with other own work capitalized in the cash flow statement in accordance with DRS 21 - A review of the relevant commentaries on the HGB, in: DK, 16th vol., pp. 465-471
• Widmann (2023): Data analysis - Benford's law, in: WP-Praxis, 12th Vol., No. 6/23, pp. 186-188
• Tettenborn/Widmann (2023): On the assessment of the criterion of future economic benefits as a prerequisite for the recognition of internally generated intangible assets, in: IRZ - Zeitschrift für internationale Rechnungslegung, Vol. 18, Issue 7-8/23, pp. 323-327
• Freichel/Widmann/Apelganz (2023): Account models for commercial partnerships in the context of the corporate taxation option, in: DStR, 61st Vol., No. 31/23, pp. 1734-1742
• Freichel/Widmann/Henrich (2023): Method-specific design freedoms in the accounting of direct commitments in the commercial balance sheet, in: StuB, 22nd Vol., No. 16/23, pp. 641-649
• Freichel/Widmann(2023): Sample sizes depending on the defined (tolerance) materiality, in: WP-Praxis, 12th vol., pp. 284-289.
• Freichel/Widmann (2024): Refusal or denial of the endorsement? Differentiations to section 322 (1) no. 3 and no. 4 HGB and reform proposals, in: WP-Praxis, 13th vol., pp. 11-17
• Widmann/Odenthal (2024): Regression analysis as an analytical audit procedure - implementation options using MS-Excel and ChatGPT+ based on a case study, in: WP-Praxis, 13th vol., pp. 47-53
• Freichel/Widmann (2024): "Unusual" or "usual", that is the question - On the disclosure of depreciation on current assets in accordance with section 275 (2) no. 7 letter b HGB, in: DStR, 62nd vol., issue 11/24, pp. 628-636
• Binz/Follert/Widmann (2024): Before the new beginning of the CSRD, the farewell to the NFRD - An empirical study of the non-financial reporting of DAX 40 companies, in: NaRp, 2nd vol., issue 5/24, pp. 33-43
• Freichel/Pätzold/Swarowsky/Widmann (2024): Scaled sustainability reporting (audit), in: DB, 77th vol., issue 20/24, pp. 1221-1229
• Freichel/Widmann/Rudaku (2024): Frequency and consequences of an internal rotation of the responsible audit partner, in: KoR, 24th Vol., No. 5/24, pp. 210-213
• Widmann/Odenthal (2024): Trend analysis as an analytical audit activity using MS-Excel and ChatGPT+, in: WP-Praxis, 13th Vol., Issue 5/24, pp. 219-227
• Tanski/Widmann (2024): The root theory in the context of balance sheet value clarification - On the predictability of risks in the context of balance sheet preparation, in: Der Betrieb, 77th vol., issue 33/24, pp. 1969-1974
• Widmann/Schoichet (2024):The audit of the receivables adjustment ratio, in: WP Praxis, 13th Vol., No. 9/24, pp. 246-256
• Freichel/Nickels/Widmann (2024): Accounting-related IT in the annual audit - Scalability of the IT system audit in accordance with ISA [DE] 315 (Revised 2019), in WP Praxis, 13th vol., issue 11/24, pp. 295-301
• Widmann/Schoichet (2024): The contra account analysis - Practical tips for MS Excel and Power BI, in: WP Praxis, 13th Vol., Issue 11/24, pp. 313-320
• Widmann/Schoichet (2024): The stratification of account information with MS Excel, in: WP Praxis, 13th vol., issue 12/24, pp. 342-354

Contributions to conference proceedings:

• Widmann/Flohr/Wolz (2024): The effects of auditor rotation and auditor tenure on audit quality: a meta-analysis, in: Behringer, Stefan (ed.), Conference Proceedings CARF Lucerne 2024, pp. 143-163

Articles in commentary volumes/databases (with annual update - last update 02.02.2024):

• Widmann/Haddad (2024): IFRS 17 - Insurance Contracts, in: Thiele/von Keitz/Brücks (eds.), International Accounting Law

• Wolz/Widmann (2020): Auditor rotation, in: NWB InfoCenter

• Wolz/Widmann (2020): Joint Audits, in: NWB InfoCenter

• Wolz/Widmann (2020): Audit committee, in: NWB InfoCenter

• Wolz/Widmann (2020): Classification of the income statement, in: NWB InfoCenter

• Wolz/Widmann (2020): Appropriation of earnings, in: NWB InfoCenter

• Wolz/Widmann (2020): Strict lower of cost or market principle, in: NWB InfoCenter

• Wolz/Widmann (2020): Consolidated financial statements and interest barrier, in: NWB InfoCenter

• Wolz/Widmann (2020): Consolidated financial statements and fiscal unity, in: NWB InfoCenter

• Wolz/Widmann (2020): Accounting for land and parts of land, in: NWB InfoCenter

• Wolz/Widmann (2020): Contingent liabilities/liabilities, in: NWB InfoCenter

• Wolz/Widmann (2020): Revenue recognition, in: NWB InfoCenter

• Wolz/Widmann (2020) : Disclosures on off-balance sheet transactions, in: NWB InfoCenter

• Wolz/Widmann (2020): Extraordinary expenses and income, in: NWB InfoCenter

Contributions to commemorative publications/editorials:

• Widmann/Matheis/Wolz (2024): On the influence of engagement duration on audit quality, in: von Ahsen/Schiereck/Wolz (eds.) (2024), Quick Notes on Accounting - Festschrift on the 65th birthday of Reiner Quick, pp. 213-236

Other publications:

• Follert/Widmann (2020): Politischer Aktionismus: Zum Referentenentwurf (Entwurf eines Gesetzes zur Stärkung der Finanzmarktintegrität) aus Sicht der Neuen Politischen Ökonomie, in: Wirtschaftliche Freiheit - Das ordnungspolitische Journal 2020
  

Interviews:

• WPK Magazine 3/2022: Young professionals of tomorrow(Link)

Press releases:

• Informationsdienst Wissenschaft: Are the tightening of the regulation of auditors more than political actionism?(Link)