Jochen Theis

University of Southern Denmark

Universitetsparken 1

DK-6000 Kolding, 6000

Denmark

SCHOLARLY PAPERS

9

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1,588

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (9)

1.

Does Considering Key Audit Matters Affect Auditor Judgment Performance?

Corporate Ownership & Control / Volume 17, Issue 1, Autumn 2019 (Special Issue)
Number of pages: 15 Posted: 19 Jul 2017 Last Revised: 06 Dec 2019
Nicole V.S. Ratzinger-Sakel and Jochen Theis
University of Hamburg and University of Southern Denmark
Downloads 1,003 (31,568)
Citation 4

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

2.

Your Emissions or Mine? Examining How Emissions Management Strategies, CSR Performance, and Targets Attract Equity Capital

Kelley School of Business Research Paper No. 2020-67
Number of pages: 44 Posted: 20 Apr 2020
University of Central Florida, University of Southern Denmark, University of Waterloo - School of Accounting and Finance and Indiana University - Kelley School of Business
Downloads 169 (241,751)

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Corporate social responsibility, emissions management strategies, firm value, industry targets

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 Southern Denmark, University of Fribourg, Department of Psychology and University of Fribourg
Downloads 152 (264,771)

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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
University of Central Florida, University of Central FloridaNHH Norwegian School of Economics and University of Southern Denmark
Downloads 117 (322,037)
Citation 3

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Corporate Governance, Sustainability, Corporate Social Responsibility, Capital Allocations

5.

Mandatory Disclosure of Standardized Sustainability Metrics: The Case of the EU Taxonomy Regulation

Number of pages: 53 Posted: 07 Jun 2022
Marvin Nipper, Andreas Ostermaier and Jochen Theis
University of Duisburg-Essen - Mercator School of Management, University of Southern Denmark and University of Southern Denmark
Downloads 75 (425,858)

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EU taxonomy, ESG reporting, green revenue, sustainability reporting, investor decision-making

6.

The impact of executives’ gender, financial incentives, and shareholder pressure on corporate social and ecological investments

Schmalenbach Journal of Business Research, https://www.springer.com/journal/41471
Number of pages: 64 Posted: 06 Apr 2020 Last Revised: 02 Nov 2021
Jochen Theis and Marvin Nipper
University of Southern Denmark and University of Duisburg-Essen - Mercator School of Management
Downloads 72 (435,465)

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Corporate Social Responsibility, Ecological Investments, CSR, Executives’ Decision Making, Gender

7.

Nudging Auditors’ Unconscious to Improve Performance on an Accounting Estimate Task

International Journal of Auditing
Posted: 12 Jan 2022
Suffolk University, University of Hamburg and University of Southern Denmark

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Professional Skepticism, Accounting Estimates, Deliberative Mindset

8.

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

Contemporary Accounting Research, Forthcoming
Posted: 10 Jul 2019 Last Revised: 19 Jul 2019
University of Central Florida, University of Southern Denmark, 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

9.

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

Accounting in Europe, forthcoming (published online)
Posted: 14 Sep 2016 Last Revised: 19 May 2020
University of Duisburg-Essen, University of Hamburg and University of Southern Denmark

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