Professor Dr Kai-Uwe Marten (* 1962) is a German economist. He has been a member of the Faculty of Mathematics and Economics at Ulm University since 1 April 2003, where he is Director of the Institute of Accounting and Auditing. His research focus is on the areas of auditing and accounting, in particular digitalisation in auditing, the preparation and auditing of sustainability reports and the internationalisation of accounting. Until June 2016, Professor Dr Marten was a member of the Auditor Oversight Commission (APAK) and most recently its chairwoman. Professor Dr Marten has also been a Public Member of the Board of the International Auditing and Assurance Standards Board (IAASB) since January 2018.
Professor Dr Marten is a member of several scientific societies and associations such as the European Accounting Association, the American Accounting Association, the Association of University Teachers of Business Administration and the Schmalenbach Society for Business Administration. Professor Dr Marten is an appointed member of the Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. and chaired the working group "External and Internal Monitoring of the Company" from December 2003 to April 2009.
From 2001 to 2004, Professor Dr Marten was a member of the Quality Control Advisory Board (QKB) of the Chamber of Public Accountants as deputy chairwoman. From 2005 to 2016, he was an appointed member and deputy chairwoman of the Auditor Oversight Commission (APAK); from 1 January 2016, he was chairwoman of the APAK until the committee was dissolved in June of that year. From October 2005 to March 2008, he was a full member of the Public Interest Oversight Board (PIOB) of the International Federation of Accountants (IFAC) on behalf of the EU Commission. Since January 2018, Professor Dr Marten has been an appointed Public Member of the Board of the International Auditing and Assurance Standards Board (IAASB).
Together with a number of European colleagues, Professor Dr Marten founded the academic network European Auditing Research Network (EARNet) in April 2000, which currently has around 200 members. The intention of this network is to promote auditing research in Europe.
From 2004 to 2007, Professor Dr Marten was a member of the supervisory board of a public limited company in southern Germany.
Professor Dr Marten studied economic and social sciences at the University of Augsburg from 1984 to 1989 and graduated with a degree in economics in March 1989. After working for an auditing company for a year, he began his doctoral thesis, PhD thesis at the Chair of Adolf G. Coenenberg in the summer of 1990. In February 1994, he was awarded his doctorate with a thesis in the field of auditing. He then immediately turned his attention to his habilitation thesis - also in the field of auditing - and subsequently published a large number of articles in various scientific journals.
In February 1998, he was qualified to teach and supervise doctoral/PhD candidates at the University of Augsburg. From April 1997 to September 1998, Professor Dr Marten substituted for a chair in accounting and auditing at the Technical University of Berlin. He then substituted for the Chair of Accounting and Auditing at the University of Wuppertal in the summer semester 1998, which he took over on 1 October 1998 and held until the end of the winter semester 2003. In April 2003, Professor Dr Marten moved to Ulm University as Professor of Business Management/Administration, in particular Accounting and Auditing, where he became Director of the Institute of Accounting and Auditing. In April 2008, he declined an offer of a professorship in Accounting & Auditing at the European Business School in Oestrich-Winkel. Professor Dr Marten was appointed tax advisor in January 2009.
From October 2004 to March 2017, Professor Marten also held the position of Dean of Studies for the (study/degree) programme at Ulm University. Professor Dr Marten was also Vice Dean of the Faculty of Mathematics and Economics from April 2009 to March 2011.
