The pan-European Academic Panel will support the Technical Expert Group of the European Financial Reporting Advisory Group (EFRAG TEG) by providing evidence-based research work on financial reporting. It consists of 17 academics specialized in financial reporting and knowledgeable in their research relevant for financial reporting standard setting in Europe.
Günther Gebhardt has already been a member of the EFRAG Financial Instruments Working Group since 2012. EFRAG TEG is an independent expert group that makes recommendations for the endorsement of the International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB), by the European Union. Also, EFRAG TEG contributes to the content and development of IFRS through its participation in the IASB consultation process and its proactive work.
Günther Gebhardt has been a Professor at Goethe University Frankfurt since 1991. Since 2015, he has been supporting the SAFE Policy Center as a Research Professor. He is a member of the editorial boards of influential international accounting journals such as Abacus, Accounting and Business Research and the Journal of Business Finance and Accounting. Further, he is chairman of the working group on cash flow statements of the Schmalenbach-Gesellschaft of Business Administration. He was involved in standard setting e.g. as the chair of the Financial Instruments Working Group of the Accounting Standards Committee of Germany (ASCG), as a member of the Joint Working Group of Standard Setters on Financial Instruments, as a member of the IASB and of the EFRAG Financial Instruments Working Group.