Jochen Theis

University of Southern Denmark

Universitetsparken 1

DK-6000 Kolding, 6000

Denmark

SCHOLARLY PAPERS

10

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2,574

TOTAL CITATIONS

15

Scholarly Papers (10)

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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 1,400 (30,518)
Citation 9

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

2.

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
Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Southern Denmark and University of Southern Denmark
Downloads 302 (220,961)
Citation 1

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

3.

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
Joseph A. Johnson, Jochen Theis, Adam Vitalis and Donald Young
University of South Carolina - Department of Accounting, University of Southern Denmark, University of Waterloo - School of Accounting and Finance and Indiana University - Kelley School of Business
Downloads 268 (245,800)

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

4.

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

Johnson, J. A., S. G. Sutton, and J. C. Theis. 2020. Prioritizing Sustainability Issues: Insights from Corporate Managers about Key Decision-Makers, Reporting Models, and Stakeholder Communications. Accounting and the Public Interest. 20 (1): 28-60. https://doi.org/10.2308/API-19-018
Number of pages: 55 Posted: 22 Apr 2018 Last Revised: 04 Aug 2022
Joseph A. Johnson, Steve G. Sutton, Steve G. Sutton and Jochen Theis
University of South Carolina - Department of Accounting, University of Central FloridaNHH Norwegian School of Economics and University of Southern Denmark
Downloads 265 (248,617)
Citation 3

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Corporate Governance, Sustainability, Corporate Social Responsibility, Capital Allocations

5.

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
Marc Eulerich, Jochen Theis, Junpeng Lao and Meike Ramon
University of Duisburg-Essen, Mercator School of Management, University of Southern Denmark, University of Fribourg, Department of Psychology and University of Fribourg
Downloads 191 (341,114)
Citation 1

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

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 Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 148 (425,927)
Citation 1

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

7.

Corporate Purpose Disclosure in the Annual Report: Substance or Cheap Talk? An Experimental Analysis of Non-professional Investors’ Perception

Posted: 01 Apr 2024
Kevin Gauch and Jochen Theis
Technical University of Darmstadt - Department of Accounting and Auditing and University of Southern Denmark

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Corporate Purpose; Corporate Governance; Insurance Effect; Non-Professional Investors; Experiment.

8.

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

International Journal of Auditing
Posted: 12 Jan 2022
Christine J. Nolder, Nicole V.S. Ratzinger-Sakel and Jochen Theis
Suffolk University, University of Hamburg and University of Southern Denmark

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Professional Skepticism, Accounting Estimates, Deliberative Mindset

9.

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
Joseph A. Johnson, Jochen Theis, Adam Vitalis and Donald Young
University of South Carolina - Department of Accounting, 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

10.

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
Annette Köhler, Nicole V.S. Ratzinger-Sakel and Jochen Theis
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