Jochen Theis

University of Duisburg-Essen

Assistant Professor

Lotharstrasse 65

Duisburg, 47057

Germany

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 18,749

SSRN RANKINGS

Top 18,749

in Total Papers Downloads

2,503

CITATIONS

3

Scholarly Papers (5)

1.

The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors

Number of pages: 63 Posted: 14 Sep 2016
University of Duisburg-Essen, University of Hamburg and University of Duisburg-Essen
Downloads 1,755 (8,826)
Citation 4

Abstract:

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improved auditor’s report, key audit matters, communicative value, trust model

2.

Does Considering Key Audit Matters Affect Auditor Judgment Performance?

Number of pages: 45 Posted: 19 Jul 2017 Last Revised: 02 Feb 2018
Nicole V.S. Ratzinger-Sakel and Jochen Theis
University of Hamburg and University of Duisburg-Essen
Downloads 594 (43,860)

Abstract:

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key audit matters, client pressure, auditor judgment performance, motivated reasoning, goal commitment, moral licensing

Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal Auditors

International Journal of Auditing, 22 (2018), 332–344
Number of pages: 41 Posted: 19 Jun 2017 Last Revised: 23 Oct 2018
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, University of Fribourg, Department of Psychology and University of Fribourg
Downloads 121 (229,569)

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Internal Audit Function, Internal Auditor, Fraud, Physical Attractiveness Stereotype

4.

Prioritizing Sustainability Issues: Insights From Corporate Managers about Key Decision-Makers, Reporting Models, and Stakeholder Communications

Number of pages: 55 Posted: 22 Apr 2018 Last Revised: 26 Jun 2019
Joseph Johnson, Steve G. Sutton and Jochen Theis
University of Central Florida, University of Central Florida - College of Business Administration and University of Duisburg-Essen
Downloads 33 (447,255)
Citation 1

Abstract:

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Corporate Governance, Sustainability, Corporate Social Responsibility, Capital Allocations

The Influence of Firms’ Emissions Management Strategy Disclosures on Investors’ Valuation Judgments

Contemporary Accounting Research, Forthcoming
Posted: 02 Jul 2019
University of Central Florida, University of Duisburg-Essen, University of Waterloo - School of Accounting and Finance and Indiana University - Kelley School of Business

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Corporate Social Responsibility, GHG Emissions, Firm Value, CSR Disclosure

The Influence of Firms’ Emissions Management Strategy Disclosures on Investors’ Valuation Judgments

Contemporary Accounting Research, Forthcoming
Posted: 10 Jul 2019
University of Central Florida, University of Duisburg-Essen, University of Waterloo - School of Accounting and Finance and Indiana University - Kelley School of Business

Abstract:

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corporate social responsibility, GHG emissions, firm value, CSR disclosure