Moritz Hölzer, M.Sc.

Research Assistant

Moritz Hölzer

Research Assistant



Max-von-Laue-Straße 1
28359 Bremen
WiWi Building 2, Room F4320



Research topics:

• International Accounting
• Empirical Accounting Research
• Current Topics in Controlling 

Personal Details

After obtaining the general matriculation standard at the Albert-Einstein-Gymnsasium in Bochum in 2011, Moritz Hölzer first decided to train as a banker at the Sparkasse Bochum. After a six-month stay in Australia, he began his studies in Management and Economics at the Ruhr-Universität Bochum, where he successfully completed his Bachelor of Science degree with a major in Finance, Accounting and Taxation. Following his Bachelor's degree, Moritz Hölzer continued his Master's studies in Management at the Ruhr-Universität Bochum, which he successfully completed in March 2020.
During his studies, Moritz Hölzer first completed a three-month internship at Jungheinrich Vertrieb Deutschland AG (2016), where he then spent another year and a half as a working student in the Customer Management and Digital Solutions Division (2017-2018). In the 2018/19 winter semester, he transferred to Jungheinrich AG in Hamburg for a six-month internship in the Corporate Controlling, Corporate Accounting and Corporate Finance departments. In the following summer semester 2019, he worked as a student trainee at PricewaterhouseCoopers Wirtschaftsprüfungsgesellschaft GmbH in Düsseldorf in the Capital Markets & Accounting Advisory department before joining innogy SE in Essen in autumn 2019, where he worked in the Corporate Strategy & Technology department focusing on portfolio strategy.
Since April 2020 Moritz Hölzer has been a research assistant and is doing his doctorate at the Chair of General Business Administration, Accounting and Controlling at the University of Bremen. His research focuses on international accounting, empirical accounting research and current topics in controlling.



Hölzer, Moritz; Loy, Thomas R; Zimmermann, Jochen (2022): Policy Uncertainty, Earnings Management and the Role of Political Connections. Available at SSRN:

Zimmermann, Jochen; Luthardt, Ulf; Hölzer, Moritz (2021): Das IASB in der Falle des Impairment-only Approach? – Eine kritische Würdigung der IASB-Reformvorschläge, in: KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 21:3, 101-106.


Other publications

Hölzer, Moritz; Loy, Thomas R.; Zimmermann, Jochen (2022): Policy Uncertainty, Earnings Management, and the Role of Political Connections. GFMC The FinReg Blog. Link.