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Christoph Watrin

University of Muenster - Accounting Center

Professor

Universitätsstraße 14-16

Münster, 48143

Germany

University of Muenster - Accounting Center

Professor

Universitätsstr. 14-16

Muenster, 48143

Germany

  • University of Muenster - Accounting Center

  • University of Muenster - Accounting Center

SCHOLARLY PAPERS

10

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Rank 25,399

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Top 25,399

in Total Papers Downloads

4,991

TOTAL CITATIONS
Rank 44,429

SSRN RANKINGS

Top 44,429

in Total Papers Citations

23

Scholarly Papers (10)

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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
Anna Gold, Friederike Lindscheid, Christiane Pott, Christoph Watrin and Christoph Watrin
Vrije Universiteit Amsterdam, University of Münster - Accounting Center, University of Münster - Accounting Center and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 1,818 (23,492)
Citation 15

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

2.

Does Corporate Tax Avoidance Impair Earnings Informativeness?

Number of pages: 58 Posted: 06 Dec 2013
Adrian Kubata, Gerrit M. Lietz, Christoph Watrin and Christoph Watrin
University of Luxembourg, ISM International School of Management and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 674 (96,615)
Citation 3

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

3.

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, Christoph Watrin, Nadine Ebert and Martin Thomsen
University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center, University of Münster and University of Siegen
Downloads 602 (112,476)

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

4.

Country-by-Country Disclosures and Firms' Internal Information Environment

Number of pages: 61 Posted: 10 Nov 2023
Till Muenster, Christoph Watrin and Christoph Watrin
University of Mannheim - Accounting and Taxation and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 390 (192,467)

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BEPS, country-by-country disclosure, internal control system, internal information environment, tax transparency, regulation

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, Christoph Watrin, Nadine Ebert and Martin Thomsen
University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center, University of Münster and University of Siegen
Downloads 368 (203,870)
Citation 3

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

6.

Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?

Review of Accounting Studies, forthcoming
Number of pages: 59 Posted: 31 Jan 2019 Last Revised: 04 Jun 2021
Cristi A. Gleason, Sascha Kieback, Martin Thomsen, Christoph Watrin and Christoph Watrin
University of Iowa - Department of Accounting, University of Münster, University of Siegen and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 332 (227,311)
Citation 1

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worker representation, monitoring, payroll maximization, agency conflict, corporate governance

7.

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, Christoph Watrin, Christiane Pott and Tobias Tebben
University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center, University of Münster and University of Münster - Accounting Center
Downloads 311 (244,299)

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

8.

The Information Environment of Firms with Worker Representation on Corporate Board

Number of pages: 61 Posted: 29 Nov 2023 Last Revised: 01 Mar 2026
Cristi A. Gleason, Sascha Kieback, Martin Thomsen, Christoph Watrin and Christoph Watrin
University of Iowa - Department of Accounting, University of Münster, University of Siegen and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 243 (321,897)
Citation 1

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board members, worker representation, information environment, analysts, earnings forecasts, corporate governance, corporate transparency

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: 09 Dec 2020
Denis Lima e Alves, Edson Luiz Riccio E L Riccio, Christoph Watrin and Christoph Watrin
University of East Anglia (UEA) - Norwich Business School, Universidade de Sao Paulo and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 172 (442,467)

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

10.

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, Christoph Watrin and Christoph Watrin
University of Augsburg and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 81 (803,225)

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