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

DOWNLOADS
Rank 22,909

SSRN RANKINGS

Top 22,909

in Total Papers Downloads

4,341

SSRN CITATIONS
Rank 41,968

SSRN RANKINGS

Top 41,968

in Total Papers Citations

11

CROSSREF CITATIONS

12

Scholarly Papers (10)

Actions:
Email selected abstracts
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 1,727 (20,006)
Citation 15

Abstract:

Loading...

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 618 (84,517)
Citation 3

Abstract:

Loading...

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 Münster
Downloads 551 (97,819)
Citation 3

Abstract:

Loading...

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

4.

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 Münster
Downloads 312 (187,598)
Citation 3

Abstract:

Loading...

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

5.

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 Münster and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 308 (190,264)
Citation 1

Abstract:

Loading...

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

6.

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 283 (207,906)

Abstract:

Loading...

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

7.

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 Münster | Accounting Center and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 178 (322,957)

Abstract:

Loading...

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

8.

The Information Environment of Firms with Worker Representation on Corporate Board

Number of pages: 52 Posted: 29 Nov 2023
Sascha Kieback, Cristi A. Gleason, Martin Thomsen, Christoph Watrin and Christoph Watrin
University of Münster, University of Iowa - Department of Accounting, University of Münster and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 151 (371,680)

Abstract:

Loading...

board members, worker representation, information environment, analysts, earnings forecasts, insider trading, 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 148 (377,895)

Abstract:

Loading...

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 65 (652,934)

Abstract:

Loading...

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