Christoph Watrin

University of Muenster

Schlossplatz 2

Muenster, D-48149

Germany

SCHOLARLY PAPERS

9

DOWNLOADS
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2,656

CITATIONS

1

Scholarly Papers (9)

1.

The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany

Number of pages: 52 Posted: 22 Jul 2010 Last Revised: 29 Aug 2012
Vrije Universiteit Amsterdam - Department of Accounting; Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, University of Muenster - Accounting Center, University of Muenster - Accounting Center and University of Muenster
Downloads 1,005 (13,105)
Citation 1

Abstract:

Audit partner rotation, Audit partner tenure, Audit quality, Review partner

2.

One-Book Versus Two-Book System: Learnings from Europe

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 50 Posted: 09 Feb 2012 Last Revised: 02 Mar 2012
Christoph Watrin, Nadine Ebert and Martin Thomsen
University of Muenster, University of Muenster and University of Muenster
Downloads 423 (46,495)

Abstract:

One-Book System, Two-Book System, Book-Tax Conformity, Earnings Management

3.

Does Corporate Tax Avoidance Impair Earnings Informativeness?

Number of pages: 58 Posted: 06 Dec 2013
Adrian Kubata, Gerrit M. Lietz and Christoph Watrin
University of Muenster, University of Muenster and University of Muenster
Downloads 259 (64,345)

Abstract:

tax avoidance, tax planning, earnings informativeness, partial adjustment model

4.

Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation

Number of pages: 44 Posted: 06 Dec 2009 Last Revised: 14 Feb 2010
Christoph Watrin, Christiane Pott and Tobias Tebben
University of Muenster, University of Muenster and University of Muenster - Accounting Center
Downloads 237 (99,532)

Abstract:

discretionary accruals, earnings management, executive compensation, auditor independence, outside director, bonus

Do European Corporate Groups with Subsidiaries in Tax Havens Avoid More Taxes Than Others?

Number of pages: 48 Posted: 18 Jan 2017
Katharina Schulte Sasse, Martin Thomsen and Christoph Watrin
University of Muenster - Institute of Accounting and Taxation, University of Muenster and University of Muenster
Downloads 86 (242,975)

Abstract:

Tax Avoidance, Tax Haven, GAAP Effective Tax Rate

Do European Corporate Groups with Subsidiaries in Tax Havens Avoid More Taxes than Others?

Number of pages: 48 Posted: 18 Jan 2017
Katharina Schulte Sasse, Martin Thomsen and Christoph Watrin
University of Muenster - Institute of Accounting and Taxation, University of Muenster and University of Muenster
Downloads 26 (416,297)

Abstract:

Tax Avoidance, Tax Haven, GAAP Effective Tax Rate

6.

One-Book Versus Two-Book System: Learnings from Europe

Number of pages: 52 Posted: 18 Jul 2012 Last Revised: 19 Jul 2012
Christoph Watrin, Nadine Ebert and Martin Thomsen
University of Muenster, University of Muenster and University of Muenster
Downloads 102 (168,271)

Abstract:

One-Book System, Two-Book System, Book-Tax Conformity, Earnings Management

7.

Stock Price Associations with Expected and Unexpected Earnings

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 45 Posted: 16 Dec 2014
Adrian Kubata, Terry J. Shevlin and Christoph Watrin
University of Muenster, University of California-Irvine and University of Muenster
Downloads 44 (208,070)

Abstract:

Capital markets, stock prices, price-to-earnings ratio, earnings response coefficient, earnings expectations.

8.

Detecting Target-Driven Earnings Management Based on the Distribution of Digits

Journal of Business Finance & Accounting, Forthcoming
Posted: 12 Oct 2016
Robert Ullmann and Christoph Watrin
University of Augsburg, Institute of Taxation and University of Muenster

Abstract:

Distribution of Digits, Target-Driven Earnings Management, Benford’s Law

9.

The Capital Structure of Multinationals in Brazil after the Issuance of the Brazilian Thin Capitalization Rules: A Difference-in-Differences Approach

Number of pages: 1 Posted: 04 Aug 2016 Last Revised: 29 Aug 2016
Universidade Federal de Uberlândia, Universidade de Sao Paulo and University of Muenster
Downloads 0 (347,018)

Abstract:

thin capitalization, subcapitalização, differences-in-differences, multinationals, capital structure, Brazil, IFRS, capital structure.