Henning Zülch

HHL Leipzig Graduate School of Management

Department Head

Jahnallee 59

Leipzig, Saxony D-04109

Germany

http://www.hhl.de/faculty-research/faculty/accounting-auditing/

SCHOLARLY PAPERS

29

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CITATIONS
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9

Scholarly Papers (29)

1.

The Association between Corporate Social Responsibility (CSR) and Earnings Quality – Evidence from European Blue Chips

HHL Working Paper Series No. 112
Number of pages: 43 Posted: 06 Sep 2012 Last Revised: 17 Feb 2014
Marcus Salewski and Henning Zülch
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 2,525 (4,821)
Citation 2

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Corporate Social Responsibility, Earnings Quality, Financial Reporting Quality, Business Ethics, Earnings Management, Accounting Conservatism, Accrual Quality

2.

The Predictive Power of Comprehensive Income and its Individual Components Under IFRS

Problems and Perspectives in Management (PPM), Forthcoming 2011
Number of pages: 51 Posted: 27 Mar 2010 Last Revised: 16 Nov 2012
Paul Pronobis and Henning Zülch
ESCP Europe - Department Financial Reporting and Audit (FRA) and HHL Leipzig Graduate School of Management
Downloads 832 (28,033)
Citation 4

Abstract:

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earnings quality, operating cash flows, other comprehensive income, Germany, predictability

3.

The Reliability of Investment Property Fair Values Under IFRS

Number of pages: 24 Posted: 18 May 2010 Last Revised: 30 Jul 2010
Henning Zülch and Thomas Nellessen
HHL Leipzig Graduate School of Management and Handelshochschule Leipzig (HHL)
Downloads 725 (33,853)

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Investment Properties, Fair Value, Net Asset Value, Reliability, IAS 40, IFRS, NAV

4.

Short-Term and Long-Term Effects of IFRS Adoption on Disclosure Quality and Earnings Management

Number of pages: 50 Posted: 20 Feb 2014
Marcus Salewski, Torben Teuteberg and Henning Zülch
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 598 (43,825)

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IFRS Adoption, Earnings Management, Earnings Quality, Disclosure Quality, Discretionary Accruals

5.

Abnormal Audit Fees and Audit Quality: Initial Evidence from the German Audit Market

Journal of Business Economics (JBE): Volume 85, Issue 1 (2015), Page 45-84
Number of pages: 37 Posted: 17 Jun 2010 Last Revised: 27 Jan 2015
Patrick Krauss, Paul Pronobis and Henning Zülch
Handelshochschule Leipzig (HHL), ESCP Europe - Department Financial Reporting and Audit (FRA) and HHL Leipzig Graduate School of Management
Downloads 561 (47,641)

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Abnormal Audit Fees, Auditor Independence, Auditor-Client Economic Bonding, Audit Quality, Earnings Management

6.

10 Years Impairment-Only Approach – Stakeholders’ Perceptions and Researchers’ Findings

Number of pages: 69 Posted: 12 Sep 2014
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 494 (55,897)

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Post-Implementation Review, Business Combinations, Goodwill, Impairment, IFRS 3, IAS 36

7.

Revenue Recognition, Accounting Enforcement and Error Correction: An Instructional Case Study

Number of pages: 11 Posted: 08 Aug 2010 Last Revised: 13 Feb 2011
Henning Zülch and Dominic Detzen
HHL Leipzig Graduate School of Management and Handelshochschule Leipzig (HHL)
Downloads 485 (57,254)
Citation 1

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Revenue Recognition, Financial Reporting Enforcement, Error Correction, IFRS

8.

The Development of Earnings Quality in Germany and its Implication for Further Research: A Quantitative Empirical Analysis of German Listed Companies Between 1997 and 2006

Number of pages: 42 Posted: 11 Dec 2008 Last Revised: 27 Mar 2010
ESCP Europe - Department Financial Reporting and Audit (FRA), HHL Leipzig Graduate School of Management - Department of Finance, University of Marburg - School of Business & Economics and HHL Leipzig Graduate School of Management
Downloads 466 (60,157)

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earnings quality, persistence, predictability, volatility, accruals quality, earnings management, timeliness, prudence, value relevance

9.

The Granting of Loans by German Banks to Small and Medium-Sized Entities Against the Background of International Financial Reporting

Number of pages: 29 Posted: 09 Nov 2008 Last Revised: 27 Mar 2010
Henning Zülch and Stephan T. Burghardt
HHL Leipzig Graduate School of Management and Handelshochschule Leipzig (HHL)
Downloads 361 (81,534)

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Granting of loans, credit rating, rating advantages, credit conditions, IFRS for SMEs, transition to IFRS, standardization of financial statements

10.

Differences in Auditing Practices - A Comparative Study of Audit Tenure Effects on Audit Quality between Germany and the United States

HHL Working Paper Series No. 129
Number of pages: 21 Posted: 03 Dec 2011 Last Revised: 31 Jan 2014
Patrick Krauss, Benedikt Quosigk and Henning Zülch
Handelshochschule Leipzig (HHL), University of Texas at San Antonio and HHL Leipzig Graduate School of Management
Downloads 287 (105,198)

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Auditing Practices, Audit Quality, Audit Engagement Tenure, Auditor Independence, German Audit Market, United States Audit Market

11.

The Benefits of a Pre-Deal Purchase Price Allocation for Acquisition Decisions: An Exploratory Analysis

Number of pages: 28 Posted: 29 May 2010 Last Revised: 10 Feb 2013
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL), University of Marburg and University of Marburg
Downloads 247 (123,042)

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Pre-Deal PPA, decision comprehensiveness, decision quality, M&A process

12.

Determinants of Investor Reactions to Error Announcements - Evidence from Germany

Number of pages: 57 Posted: 24 Mar 2015
Germar Ebner, Matthias Hoeltken and Henning Zülch
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing and HHL Leipzig Graduate School of Management
Downloads 195 (154,642)
Citation 2

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Enforcement, IFRS, error announcement, regulation, Germany

13.

Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption

Number of pages: 53 Posted: 02 Dec 2015
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 168 (176,726)
Citation 1

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Enforcement, IFRS, Earnings Management, Earnings Quality, Discretionary Accruals

14.

What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings

HHL Leipzig Graduate School of Management Working Paper No. 115, January 2013
Number of pages: 61 Posted: 11 Jan 2013
Lena Siggelkow and Henning Zülch
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 157 (187,205)
Citation 2

Abstract:

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write-off, Europe, Cragg model, earnings management, asset impairment

15.

Linking Decision Makers and Interest Groups in Accounting Standard Setting: Some Evidence from the Modernization of German GAAP

Number of pages: 38 Posted: 06 Jul 2010
Henning Zülch and Sebastian Hoffmann
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 130 (218,238)

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accounting standard setting, regulation, lobbying, regulation process, empirical accounting research

16.

Kapitalkosten vor Steuern - Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36)

HHL Working Paper No. 114
Number of pages: 30 Posted: 21 Dec 2012 Last Revised: 07 Jan 2013
Marcus Salewski, Lena Siggelkow and Henning Zülch
HHL Leipzig Graduate School of Management, HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 126 (223,508)

Abstract:

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IAS 36, Impairment, Value in Use, CAPM, pre-tax, cost of capital, discount rate

Minimizing Corporate Social Irresponsibility to Maximize Social Welfare

Global Journal of Business Research, v. 10 (1) p. 71-91, 2016
Number of pages: 21 Posted: 03 Sep 2016
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 51 (389,436)

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Business Ethics, Corporate Mission, Corporate Social Irresponsibility, Corporate Social Responsibility, Incentives, Risk Management, Shareholder Value Principle, Sustainability

Minimizing Corporate Social Irresponsibility to Maximize Social Welfare

Global Journal of Business Research, Vol. 10, No. 1, pp. 71-91, 2016
Number of pages: 21 Posted: 19 Dec 2016
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 49 (396,498)

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Business Ethics, Corporate Mission, Corporate Social Irresponsibility, Corporate Social Responsibility, Incentives, Risk Management, Shareholder Value Principle, Sustainability

18.

Determinants of Consistent Capital Market Communication: Evidence from Germany

Number of pages: 34 Posted: 16 Aug 2016 Last Revised: 23 Aug 2016
Stephanie Jana, Daniel Voll and Henning Zülch
ESCP Europe, Berlin, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 96 (270,823)

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Disclosure, Consistency, Key performance indicators, Germany

19.

The Association between Executive Turnover and Financial Misreporting: Evidence from Germany

Number of pages: 58 Posted: 05 Feb 2016
Matthias Hoeltken, Stephanie Jana and Henning Zülch
Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing, ESCP Europe, Berlin and HHL Leipzig Graduate School of Management
Downloads 90 (282,311)
Citation 1

Abstract:

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Enforcement, executive turnover, error announcement, regulation, Germany

20.

The Pursuit of Malevolence – Minimizing Corporate Social Irresponsibility to Maximize Social Welfare

Number of pages: 32 Posted: 10 Sep 2014
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 89 (284,321)

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business ethics, corporate mission, corporate social irresponsibility, corporate social responsibility, incentives, risk management, shareholder value principle, sustainability

21.

Trust and Accounting Regulation: Towards an Interdisciplinary Research Agenda

Number of pages: 20 Posted: 07 Mar 2013
Sebastian Hoffmann and Henning Zülch
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 87 (288,446)

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trust, accounting, accountability

22.

Management Quality of German Football Clubs: The Football Management (FoMa) Q-Score 2017

HHL Working Paper No. 167
Number of pages: 83 Posted: 09 Aug 2017
Henning Zülch and Moritz Palme
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 84 (294,803)

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Balanced Scorecard, Sporting Success, Financial Performance, Fan Welfare Maximization, Leadership & Governance, Team Performance, Branding, Internationalization, Social Responsibility, Board Quality, Transparency

23.

Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany

International Journal of Auditing, Vol. 18, Issue 1, pp. 40-56, 2014
Number of pages: 17 Posted: 18 Feb 2014
Patrick Krauß, Benedikt Quosigk and Henning Zülch
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management, University of Texas at San Antonio and HHL Leipzig Graduate School of Management
Downloads 0 (667,153)
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audit pricing, low‐balling, audit fee discounts, audit quality, auditor independence, auditor effort, German audit market

24.

A New Perspective on Fixed Asset Write-Offs -- When is Earnings Management Optimal

HHL Working Paper No. 117
Posted: 11 Mar 2013 Last Revised: 22 Mar 2013
Handelshochschule Leipzig (HHL), HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management

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25.

Enforcing Financial Reporting Standards: The Case of White Pharmaceuticals AG

Issues in Accounting Education, Vol. 26, No. 3, pp. 619-632, 2011
Posted: 18 May 2011 Last Revised: 06 Sep 2011
Henning Zülch and Dominic Detzen
HHL Leipzig Graduate School of Management and Handelshochschule Leipzig (HHL)

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Financial Reporting Enforcement, Research and Development, IFRS

26.

The Reliability of Investment Property Fair Values Under IFRS

Journal of Property Investment & Finance, Vol. 29, No. 1, 2011
Posted: 16 Nov 2010 Last Revised: 21 Dec 2010
Thomas Nellessen and Henning Zülch
Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management

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Investment properties, NAV, NAV discounts, IFRS, reliability, IAS 40, EPRA

27.

Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach

Journal fuer Betriebswirtschaft, Vol. 59, No. 1. pp. 1-29, 2009
Posted: 06 Jul 2010
Henning Zülch, Ronny Gebhardt and Sebastian Hoffmann
HHL Leipzig Graduate School of Management, Münster University of Applied SciencesMuenster School of Business and HHL Leipzig Graduate School of Management

Abstract:

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Political Economy of Accounting, regulation, lobbying, regulation process, empirical accounting research

28.

The Development of Earnings Quality in Germany and its Implication for Further Research

Corporate Ownership & Control, Vol. 7, No. 1, pp. 434-455, Fall 2009
Posted: 30 Mar 2010
ESCP Europe - Department Financial Reporting and Audit (FRA), HHL Leipzig Graduate School of Management - Department of Finance, University of Marburg - School of Business & Economics and HHL Leipzig Graduate School of Management

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earnings quality, persistence, predictability, volatility, accruals quality, earnings management, timeliness, prudence, value relevance

29.

The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting

Journal of Applied Accounting Research, Vol. 11, No. 1, pp. 43-57, 2010
Posted: 30 Mar 2010 Last Revised: 04 Jun 2010
Stephan T. Burghardt and Henning Zülch
Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management

Abstract:

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Granting of loans, credit rating, rating advantages, credit conditions, IFRS for SMEs, transition to IFRS, standardization of financial statements