Christoph Watrin

University of Muenster

Schlossplatz 2

Muenster, D-48149

Germany

SCHOLARLY PAPERS

12

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CITATIONS

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Scholarly Papers (12)

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 (13,089)
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 (47,484)

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 (63,877)

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 (102,997)

Abstract:

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 (156,003)

Abstract:

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 (208,767)

Abstract:

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

7.

The Effect of Book-Tax Conformity and Tax Accounting Incentives on Financial Accounting: Evidence from Public and Private Limited Companies in Germany

International Journal of Accounting, Auditing and Performance Evaluation 2012, Vol. 8, No. 3, pp. 274-302
Posted: 20 Sep 2017
Robert Ullmann, Christoph Watrin and Christiane Pott
University of Augsburg, University of Muenster and University of Muenster - Accounting Center

Abstract:

book-tax conformity, book-tax differences, earnings management, Germany, tax reform, tax accounting, financial accounting, corporate taxation, tax accounting incentives, accounting strategy

8.

Improving Earnings Quality: The Effect of Reporting Incentives and Accounting Standards

Advances in Accounting 2012, Vol. 28, No. 1, pp. 179‑188,
Posted: 20 Sep 2017
Robert Ullmann and Christoph Watrin
University of Augsburg and University of Muenster

Abstract:

Accounting standards, Reporting incentives, Earnings quality, Voluntary IFRS adoption, Mandatory IFRS adoption, Earnings management, Information asymmetry

9.

Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance

The European Journal of Comparative Economics 2008, Vol. 5, No. 1, pp. 33-56,
Posted: 20 Sep 2017
Robert Ullmann and Christoph Watrin
University of Augsburg and University of Muenster

Abstract:

comparative analysis of tax systems, behavioral public finance, optimal tax mix, noncompliance, framing

10.

Benford's Law: An Instrument for Selecting Tax Audit Targets?

Review of Managerial Science 2008, Vol. 2, No. 3, pp. 219-237,
Posted: 20 Sep 2017
Robert Ullmann, Christoph Watrin and Ralf Struffert
University of Augsburg, University of Muenster and Independent

Abstract:

Audit target selection, Experiments, Benford’s Law, Tax audit, Noncompliance

11.

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

Journal of Business Finance & Accounting, 2017, Vol. 44, No. 1, pp. 63-93
Posted: 12 Oct 2016 Last Revised: 16 Jun 2017
Robert Ullmann and Christoph Watrin
University of Augsburg and University of Muenster

Abstract:

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

12.

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 (306,343)

Abstract:

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