Katharina Bremer is an external doctoral student at the Professorship Finance and Accounting at the Technical University of Munich (TUM) since June 2019. Katharina studied at the Zeppelin University in Friedrichshafen and received a bachelor’s degree in Corporate Management and Economics in 2015. Moreover, she worked as student assistant at the “Friedrichshafener Institute of Family Firms” especially in the research field of interacting goal systems of family firms and the Socio Emotional Wealth. She obtained her master’s degree in auditing at the Frankfurt School of Finance and Management (FS) in 2019, focusing on the subjects accounting and auditing of family firms. Her master’s thesis “The Risk-based Audit Approach in the Context of German Family Firms” dealt with the ambiguous effects of the idiosyncratic characteristics and the particular internal control structure of family firms on the audit. Her results suggest renewing the audit approach of family firms by focusing on non-financial characteristics. She is currently working as assistant manager at KPMG. Starting in the Frankfurt office and financial institution focus in 2015, she is now located in the Munich office of KPMG and specialized in the auditing of family firms.