Kai Comberg

Dr. Sebastian Brauer

Certified public accountant · Tax adviser · CISA

Email sebastian.brauer@schomerus.de

Tel. +49 40 37601-2403

Office: Hamburg

Professional Career

Study of business administration and doctoral studies for Dr. rer. pole. at the Chair of International Economic Policy at the University of Osnabrück. Part-time master’s degree in Auditing, Finance and Taxation at Münster University of Applied Sciences. Appointment as auditor in January 2015 and as tax advisor in April 2015. Many years of experience in advising and auditing credit institutions and financial service providers at the auditing associations of the cooperative financial group. Most recently as managing director of a medium-sized auditing company and in private practice. With Schomerus since mid-2018.

Specialist areas of activity

Digital transformation of medium-sized companies and non-profit institutions, business analytics, information security and data protection, advice and auditing of credit institutions and financial service providers (MaRisk and BAIT), auditing of the internal control system at service companies in accordance with IDW PS 951, software audits in accordance with IDW PS 860 and 880, conception and Review of risk and compliance management systems, audits of annual financial statements


  • Dette, K.; Brauer, S. (2020). Tax Compliance für Genobanken am Beispiel der Umsatzsteuer. BankPraktiker (06/07 2020).
  • Brauer, S. (2020). Vom klassischen Controlling zu Business Analytics. Harvard Business Manager (Mai 2020).
  • Brauer, S. (2020). Digitale Glaubenssätze als Teil des Selbstverständnisses. Stiftung & Sponsoring (03/20).
  • Brauer, S. (2020).  Welche rechtlichen Anforderungen muss ich an meine neue cloudbasierte Software stellen? AIZ – Das Immobilienmagazin,
  • Brauer, S.; Westermann, F. (2013). On the Time Series Measure of Conservatism: A Threshold Autoregressive Model. Review of Quantitative Finance and Accounting. Vol. 41 (1), 111-129.
  • Brauer, S. (2011). Eine empirische Analyse des Einflusses der Rechnungslegung, Kapitalmarktorientierung und Abschlussprüfung auf die Zeitreiheneigenschaften der Erfolgsgrößen und des Cash Flows von Unternehmen. Dissertation, Osnabrück.
  • Brauer, S.; Westermann, F.; Leuschner, C.F. (2011). Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms. Institute of Empirical Economic Research. Working Paper No. 87.

Lecturer activity

Lecturer for quantitative research methods, Münster University of Applied Sciences