Christoph Watrin

University of Muenster

Schlossplatz 2

Muenster, D-48149

Germany

SCHOLARLY PAPERS

8

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CITATIONS

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Scholarly Papers (8)

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 (13,046)
Citation 1

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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 (48,152)

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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 (63,529)

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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 (104,913)

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

5.

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 (152,846)

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

6.

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 (209,517)

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

7.

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

Journal of Business Finance & Accounting, 2017, Vol. 44, No. 1, pp. 63-93; DOI: 10.1111/jbfa.12223 (Creative Commons Attribution Non-Commercial License)
Number of pages: 31 Posted: 12 Oct 2016 Last Revised: 09 Oct 2017
Robert Ullmann and Christoph Watrin
University of Augsburg and University of Muenster
Downloads 0 (512,871)

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

8.

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 (296,140)

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