Erich Pummerer

University of Innsbruck - Department of Accounting, Auditing and Taxation

A. Univ.-Prof.

Universitätsstraße 15

Innsbruck, Innsbruck 6020

Austria

http://www.pummerer.at

SCHOLARLY PAPERS

6

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3,002

CITATIONS

1

Scholarly Papers (6)

1.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Erich Pummerer and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,271 (14,647)

Abstract:

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Taxes, Audit Quality, Risk-aversion, Auditing

2.

Accounting for Default Risk Under IFRS 9

Number of pages: 31 Posted: 02 Dec 2010
Erich Pummerer, Marcel Steller and Johannes Elgeti
University of Innsbruck - Department of Accounting, Auditing and Taxation, University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Auditing and Accounting
Downloads 636 (39,617)

Abstract:

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Credit Default Risk, Accounting, IFRS 9, Bankruptcy

3.

Audit Fees and Audit Risk – Evidence from German Speaking Countries

Number of pages: 30 Posted: 13 May 2011
Erich Pummerer, Julia Severus and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation, University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 398 (71,526)
Citation 1

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audit fees, audit risk, audit risk premium

4.

Cross-Border Intra-Group Hybrid Finance and International Taxation

WU International Taxation Research Paper Series No. 2012-01 , SFB International Tax Coordination Discussion Paper No. 33
Number of pages: 43 Posted: 12 Feb 2013
Vienna University of Economics and Business, University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Downloads 276 (107,820)

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hybrid finance, cross‐border intra‐group finance, qualification conflicts, simulation

5.

Taxes, Limited Liability and Leverage

WU International Taxation Research Paper Series No. 2012-02
Number of pages: 31 Posted: 27 Oct 2012 Last Revised: 25 Mar 2013
Erich Pummerer and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 249 (120,008)

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tax convexity, risk-taking, optimal leverage, limited liability, loss-offset

6.

Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions

WU International Taxation Research Paper Series No. 2015-28
Number of pages: 36 Posted: 26 Feb 2016
Regina Ortmann and Erich Pummerer
University of Paderborn and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 172 (170,276)

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