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David Busemann


David Busemann


E-Mail: david.busemann@uni-siegen.de 


Since October 2018, Mr. Busemann has been a doctoral student at the Chair of Business Administration, in particular Accounting and Corporate Management, at the University of Siegen. After an apprenticeship as a tax consultant, Mr. Busemann was awarded a Bachelor of Science degree from the University of Cologne in the field of Business Administration in 2013. Mr. Busemann completed his Master of Science degree in 2017 at the University of Cologne in the field of Business Administration, Accounting and Taxation. During his studies, he worked in various small and medium-sized tax and auditing companies. Since 2017 Mr. Busemann has been working as a certified tax advisor and since 2019 as a manager at PricewaterhouseCoopers GmbH in Düsseldorf.

Interest- and research priorities 


  • Earnings Management and discretionary accruals
  • Book-Tax conformity and accounting for tax uncertainties
  • National and international accounting
  • Tax accounting and tax rate reconcilation


  • Tax avoidance
  • Corporate Tax
  • Digitization of the taxation procedure

Corporate Governance and others:

  • Tax Compliance Managements Systeme
  • Risk Governance

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