Prof. Dr. Jens Müller

Prof. Dr. Jens Müller

Betriebswirtschaftslehre, insb. Unternehmensbesteuerung


+49 5251 60-1778
E-mail (External):
Office hours:

by arrangement

Warburger Str. 100
33098 Paderborn
Office hours Room

By arrangement  


Academic career  

Prof. Dr. Jens Müller has been Professor of Business Administration, in particular Tax Accounting, since October 2013.

After studying business administration at Paderborn University, as well as at Dublin City University, Ireland, he received his PhD from the Paderborn University in 2008.

In 2008 he researched for 6 months in a DFG project at the Uninversity of Wisconsin-Madison, USA.

In 2009 he was an Experienced Researcher in the EU-project INTACCT at the Universiteit van Tilburg, Netherlands.

From 2009 to 2011 Jens Müller was KPMG Junior Professor for Tax Accounting at Paderborn University.

In 2010/2011 he took over the substitution of the Chair of Business Taxation at the University of Hannover.

 From 2011 to 2013, he was head of the Institute for Corporate Accounting and Reporting at the University of Graz, Austria. 

Prof. Müller was a member of the jury PwC-arqus prize for theses from 2014 to 2016.   

He was a member of the Senate of Paderborn University in 2015 until 2019.       .

Since 2016, Prof. Müller supervises the Erasmus exchange program with Dublin City University, Ireland.

In 2019, he was elected to the Central Commission for Quality Improvement in Teaching and Studies at Paderborn University.

Until 2021, he was the representative of the postgraduate "Business Administration" program at Paderborn University.

Since 2021, he is the representative of the undergraduate program "Economics & Business Administration" at Paderborn University.

Selected Awards  
2016 Teaching Award for the best module (BWL A "Annual Financial Statements") of the Faculty of Economics at Paderborn University.      
2011 Award for excellent teaching of the Faculty of Economics at the University of Hannover.                
2009 Prize of the Presidium of Paderborn University for excellent dissertations.            
2008 Dissertation Award of the Paderborner Hochschulkreis e.V.         

1998 Prize of the Chamber of Industry and Commerce Bielefeld for excellent final examinations.

Selected publications  
Flagmeier, V./ Müller, J./ Sureth-Sloane, C. (2021): When do managers highlight their effective tax rate? Accounting and Business Research, DOI: 10.1080/00014788.2021.1958669  
Gawehn, V./ Müller, J. (2019): Tax Avoidance - Are Banks Any Different? TRR 266 Working Paper No. 2, arqus, Discussion Paper No. 239,, and TAF Working Paper No. 45, and SSRN Working Paper No. 3418506, Available at SSRN:  
Mehring, O./ Müller, J./ Sievers, S./ Sofilkanitsch, C. (2019):  Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements? Available at SSRN:  
Müller, J./ Völler (2018): Informativeness of earnings and the tax rate reconciliation, unpublished Working Paper. (3)  
Flagmeier, V./ Müller, J. (2017): Tax Loss Carryforward Disclosure and Uncertainty, arqus Discussion Paper No. 208, Available at SSRN:  
Müller, J./ Voeller, D. (2013): Investors' Reactions to Tax Reforms, unpublished Working Paper. (3)  
Müller, J./ Shevlin, T./ Skaife, H.A. (2012): Informativeness of earnings and the tax rate reconciliation, unpublished Working Paper. (3)  
Müller, J., Sureth, C. (2010): Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, arqus, Quantitative Tax Research, Discussion Paper No. 108, (6)  
Laeufer, C./ Mueller, J./ Sureth, C. (2009): The impact of tax optimized investment projects on the effective group tax rate, unpublished Working Paper.  
Müller, J. (2007): Die Fehlbewertung durch das Stuttgarter Verfahren - eine Sensitivitätsanalyse der Werttreiber von Steuer- und Marktwerten, arqus, Quantitative Tax Research, Discussion Paper Paper No. 25, (6)  
Müller, J. (2007): Firm valuation for tax purposes - can multiples do the job?, unpublished Working Paper. (3)