Dr. Sebastian Brauer

Certified public accountant, Tax adviser, CISA, Partner

Beruflicher Werdegang

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.


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


  • Internal audit services

  • IT compliance

  • IT audits IT auditing

  • Audit of risk, ICS and compliance management systems

  • Audits of annual financial statements and consolidated financial statements

  • Data protection

  • Digital invoice receipt with Microsoft 365

  • Compliancemanagement with Microsoft 365

  • Quality management with Microsoft 365

  • MaRisk and BAIT


  • Dette, K.; Brauer, S. (2020). Tax compliance for genobanks using the example of sales tax. BankPraktiker (06/07 2020).

  • Brauer, S. (2020). From classical controlling to business analytics. Harvard Business Manager (May 2020).

  • Brauer, S. (2020). Digital beliefs as part of self-image. Foundation & Sponsoring (03/20).

  • Brauer, S. (2020).  What are the legal requirements for my new cloud-based software? 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.

  • Brewer, S. (2011). An empirical analysis of the impact of accounting, capital market orientation and auditing on the time series properties of corporate performance measures and cash flow. 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.

Dozenten- und Prüfertätigkeiten

  • Lecturer for Quantitative Research Methods, Münster University of Applied Sciences

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