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

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 17,734

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Top 17,734

in Total Papers Downloads

3,578

SSRN CITATIONS
Rank 42,768

SSRN RANKINGS

Top 42,768

in Total Papers Citations

5

CROSSREF CITATIONS

12

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
Anna Gold, Friederike Lindscheid, Christiane Pott, Christoph Watrin and Christoph Watrin
Vrije Universiteit Amsterdam, University of Muenster - Accounting Center, University of Muenster - Accounting Center and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 1,505 (15,460)
Citation 15

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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, Christoph Watrin, Nadine Ebert and Martin Thomsen
University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center, University of Muenster and University of Muenster
Downloads 507 (70,236)

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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, Christoph Watrin and Christoph Watrin
IESEG School of Management, ISM International School of Management and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 497 (71,975)
Citation 3

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

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 Muenster and University of Muenster
Downloads 256 (150,690)
Citation 3

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

5.

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 Muenster and University of Muenster - Accounting Center
Downloads 254 (151,872)

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

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 Muenster, University of Muenster and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 244 (158,038)
Citation 1

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

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, Terry J. Shevlin, Christoph Watrin and Christoph Watrin
IESEG School of Management, University of California-IrvineUniversity of California-Irvine and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 170 (220,083)

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

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: 09 Dec 2020
Denis Alves, Edson Luiz Riccio E L Riccio, Christoph Watrin and Christoph Watrin
Bocconi University - Accounting Department, Universidade de Sao Paulo and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 109 (310,429)

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

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 36 (555,497)

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

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

Journal of Business Finance & Accounting, Vol. 44, Issue 1-2, pp. 63-93, 2017
Number of pages: 31 Posted: 27 May 2020
Robert Ullmann, Christoph Watrin and Christoph Watrin
University of Augsburg and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 0
Citation 1
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Abstract:

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distribution of digits, target‐driven earnings management, Benford's Law