Christian Peters

Nanyang Technological University

Assistant Professor

Nanyang Business School

91 Nanyang Avenue #05-094

Singapore, 639956

Singapore

http://https://dr.ntu.edu.sg/cris/rp/rp02266

  • Nanyang Technological University

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    • Tel: +65 6790 4656
SCHOLARLY PAPERS

7

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Rank 39,919

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Top 39,919

in Total Papers Downloads

2,658

TOTAL CITATIONS

9

Scholarly Papers (7)

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1.

Learning in the Auditing Profession: A Framework and Future Directions

Number of pages: 64 Posted: 18 Dec 2019 Last Revised: 17 Apr 2024
Bart Dierynck, Kathryn Kadous and Christian Peters
Tilburg University, Emory University - Goizueta Business School and Nanyang Technological University
Downloads 867 (58,777)
Citation 2

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Auditing, workplace learning, expertise development, cognition, auditor expertise

2.

Auditor Task Prioritization: The Effects of Time Pressure and Psychological Ownership

Number of pages: 66 Posted: 18 Sep 2019 Last Revised: 18 Jun 2024
Bart Dierynck and Christian Peters
Tilburg University and Nanyang Technological University
Downloads 548 (106,452)

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Auditing, easy task prioritization, time pressure, psychological ownership JEL Classifications: M42, C91, M49, D02

3.

Public Tax Disclosures and Fair Share Perceptions

TRR 266 Accounting for Transparency Working Paper Series No. 94
Number of pages: 61 Posted: 27 Jul 2022 Last Revised: 16 May 2024
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian Peters and Victor van Pelt
Tilburg University, University of Navarra, IESE Business School, University of Cologne, Nanyang Technological University and WHU - Otto Beisheim School of Management
Downloads 528 (111,498)
Citation 3

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Public tax disclosure, corporate taxation, tax transparency

4.

Automated Audit Tasks and Auditor Effectiveness

Number of pages: 48 Posted: 27 Dec 2022 Last Revised: 11 Jan 2025
Christian Peters
Nanyang Technological University
Downloads 257 (249,608)
Citation 4

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Auditing, Automation, Behavioral Mindsets, Perfect Automation Schema

5.

Survival of the Tax Fittest: Path Dependence in Corporate Tax Planning

Number of pages: 32 Posted: 25 Feb 2021
Jesse van der Geest, Martin Jacob and Christian Peters
Tilburg University, University of Navarra, IESE Business School and Nanyang Technological University
Downloads 184 (341,758)

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Path dependence, corporate taxation, flexibility, competition, strategy

6.

Data Analytics Adoption in Auditing: The Roles of Experience, Mindset, Training, and Risk Factor Awareness

Number of pages: 35 Posted: 11 Feb 2025
Zheng Leitter and Christian Peters
Nanyang Business School, Nanyang Technological University and Nanyang Technological University
Downloads 158 (390,423)

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Auditing, Data Analytics, Technology Adoption, Technology Risks

7.

Does Anti-Tax Avoidance Regulation Curb Industry Concentration?

HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2025/011
Number of pages: 59 Posted: 07 Feb 2025 Last Revised: 26 Feb 2025
John Gallemore, Jesse van der Geest, Martin Jacob and Christian Peters
University of North Carolina Kenan-Flagler Business School, Tilburg University, University of Navarra, IESE Business School and Nanyang Technological University
Downloads 116 (498,977)

Abstract:

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Tax avoidance, industry concentration, competition, anti-tax avoidance regulation