Jochen Zimmermann

University of Bremen - Chair of Accounting and Control

Professor

Universitaetsallee GW I

Bremen, D-28334

Germany

http://www.controlling.uni-bremen.de

University of Bremen - Faculty of Business Studies and Economics

Chair of Accounting and Control in Business Studies & Economics

Hochschulring 4

Germany

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 6,118

SSRN RANKINGS

Top 6,118

in Total Papers Downloads

12,967

SSRN CITATIONS
Rank 33,274

SSRN RANKINGS

Top 33,274

in Total Papers Citations

21

CROSSREF CITATIONS

10

Scholarly Papers (27)

1.

Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany

Number of pages: 29 Posted: 26 Mar 2003
Igor Goncharov, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 5,843 (2,590)
Citation 8

Abstract:

Loading...

earnings management, reporting incentives, international accounting standards

2.

Does Compliance with the German Corporate Governance Code Have an Impact on Stock Valuation? An Empirical Analysis

University of Bremen Working Paper
Number of pages: 23 Posted: 29 Nov 2004
Jochen Zimmermann, Jochen Zimmermann, Igor Goncharov and Joerg R. Werner
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics, Lancaster University - Department of Accounting and Finance and Frankfurt School of Finance & Management - Accounting Department
Downloads 1,112 (36,558)
Citation 8

Abstract:

Loading...

Corporate governane, value relevance, Germany, code of conduct

3.

Global Accounting Standards - A Success Story? An Empirical Investigation of the First FASB & IASB Convergence Project

Number of pages: 20 Posted: 31 Jul 2008 Last Revised: 13 Aug 2008
Ulf M.T. Luthardt, Jochen Zimmermann, Jochen Zimmermann, Jan Bulla and André R. Meier
Tilburg University, University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics, affiliation not provided to SSRN and University of Bremen - Faculty of Business Studies and Economics
Downloads 1,111 (36,607)

Abstract:

Loading...

Accounting standards, Business combinations, convergence project

4.

Earnings Management When Incentives Compete: The Role of Tax Accounting in Russia

Number of pages: 41 Posted: 26 Nov 2004
Igor Goncharov, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 929 (47,138)
Citation 5

Abstract:

Loading...

Earnings management, reporting incentives, income taxes, transition economies

5.

Competing Accounting Treatments for Emission Rights: A Capital Market Perspective

Number of pages: 54 Posted: 08 Jan 2009 Last Revised: 14 Jun 2009
Stefan Veith, Joerg R. Werner, Jochen Zimmermann and Jochen Zimmermann
University of Applied Sciences Bremen - School of International Business Bremen, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 602 (83,447)
Citation 4

Abstract:

Loading...

Market valuation, emission rights, emission trade, accounting choices, gross and net approaches, fair value

6.

EU Federalism and the Governance of Financial Reporting: Cost and Benefits of Centralized Standard Setting

Number of pages: 32 Posted: 26 Jan 2006
Jochen Zimmermann, Jochen Zimmermann and Philipp B. Volmer
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 423 (128,681)
Citation 1

Abstract:

Loading...

Comparative Accounting, Accounting Harmonisation, Federalism, Subsidiarity, European Union, SME

7.

Legislative Demands and Economic Realities: Company and Group Accounts Compared

Number of pages: 46 Posted: 31 Jan 2006 Last Revised: 24 Mar 2008
Igor Goncharov, Joerg R. Werner, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 417 (130,453)
Citation 1

Abstract:

Loading...

consolidation, earnings quality, harmonization, company law, book-tax conformity

8.

Supply and Demand of Accounting Information: The Case of Bank Financing in Russia

Number of pages: 35 Posted: 27 Jul 2006
Igor Goncharov, Jochen Zimmermann and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 334 (166,981)

Abstract:

Loading...

earnings management, reporting incentives, bank financing, transition economies

9.

Policy Uncertainty, Earnings Management and the Role of Political Connections

Number of pages: 46 Posted: 21 Apr 2022
Moritz Hölzer, Thomas R. Loy, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 330 (169,192)
Citation 1

Abstract:

Loading...

Policy uncertainty, earning management, political connections, lobbying

10.

Do Cross-Listings Drive Regulatory Convergence? Evidence from Germany

Number of pages: 15 Posted: 18 May 2006
Jochen Zimmermann, Jochen Zimmermann and Stephan Abee
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 308 (181,938)

Abstract:

Loading...

cross listing, stock exchange regulation, bonding hypothesis

11.

Disclosure Deregulation of Quarterly Reporting

CESifo Working Paper No. 9344
Number of pages: 54 Posted: 18 Oct 2021
Vanessa Behrmann, Lars Hornuf, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Chair of Accounting and Control; University of Bremen - Faculty of Business Studies and Economics, Technische Universität Dresden and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 293 (191,858)

Abstract:

Loading...

quarterly reporting, disclosure deregulation, financial reporting, interim management statement, transparency directive

12.

The Impact of Using a Mobile App on Learning Success in Accounting Education

Number of pages: 38 Posted: 16 Sep 2021 Last Revised: 05 Nov 2021
Johannes Voshaar, Martin Knipp, Thomas R. Loy, Jochen Zimmermann, Jochen Zimmermann and Florian Johannsen
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen, University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Applied Sciences Schmalkalden
Downloads 223 (251,361)
Citation 4

Abstract:

Loading...

Learning success, mobile application, online learning, accounting education

13.

Accounting Firms: Global Spread with Limited Transnationalization

ZenTra Working Paper in Transnational Studies No. 11/2012
Number of pages: 26 Posted: 19 Dec 2012
Jochen Zimmermann, Jochen Zimmermann and Jan-Christoph Volckmer
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Downloads 208 (268,283)
Citation 1

Abstract:

Loading...

Accounting firms, professional service firms, internationalization, regulatory embeddedness

14.

Time-Series Properties of Earnings: The Case of Georgian Stock Exchange

Journal of Business and Policy Research, 10 (1), 70-96, 2015
Number of pages: 27 Posted: 09 Sep 2015 Last Revised: 28 Jan 2018
Erekle Pirveli, Jochen Zimmermann and Jochen Zimmermann
Caucasus University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 154 (349,348)

Abstract:

Loading...

Time-series properties of earnings; the Georgian Stock Exchange; earnings quality determinants; pooled OLS regression

15.

The Impact of Lobbying on Managerial Short-Term Resource Adjustment Decisions

Number of pages: 55 Posted: 08 Apr 2022 Last Revised: 19 Mar 2024
Johannes Voshaar, Thomas R. Loy, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 144 (369,027)

Abstract:

Loading...

cost behaviour, cost stickiness, lobbying, political connections, resource adjustment

16.

Accounting and the Welfare-State: The Missing Link

Number of pages: 30 Posted: 04 Dec 2009
Tim-Frederik Oehr, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 143 (371,006)
Citation 1

Abstract:

Loading...

Comparative Accounting Research, Institutionalism, Critical Perspective

17.

Supporting Students in the Transition to Higher Education: Evidence from a Mobile App in Accounting Education

International Conference on Information Systems (ICIS) 2023
Number of pages: 17 Posted: 10 Dec 2022 Last Revised: 25 Oct 2023
Johannes Voshaar, Janik Ole Wecks, Florian Johannsen, Martin Knipp, Thomas R. Loy, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Applied Sciences Schmalkalden, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 110 (453,112)
Citation 1

Abstract:

Loading...

Student Approaches to Learning, Five Senses of Student Success, Student Lifecycle, "Transition-in" Phase, Mobile Learning, Accounting Education

18.

Debunking the Myth of the Last-Minute Genius – Evidence from Mobile Learning Behaviour in Financial Accounting

Number of pages: 51 Posted: 11 May 2023 Last Revised: 20 Oct 2023
Johannes Voshaar, Thomas R. Loy, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 85 (537,402)

Abstract:

Loading...

Accounting Education; Financial Accounting; Bloom's Taxonomy; Learning Behaviour; Learning Success; Mobile Learning

19.

Twenty Years of IFRS 'Success'? A Systematic Review of Scopus Literature

Number of pages: 60 Posted: 19 Jan 2024
Erekle Pirveli, Jochen Zimmermann and Jochen Zimmermann
Caucasus University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 72 (596,338)

Abstract:

Loading...

IFRS, IFRS effects, accounting quality, accounting comparability, market effects, systematic literature review

20.

Do Wealthy Economies Have Better Accounting Quality? International Evidence

Journal of Corporate Accounting and Finance, 30 (2), 92-110, Forthcoming
Number of pages: 23 Posted: 07 Jun 2019
Erekle Pirveli, Jochen Zimmermann and Jochen Zimmermann
Caucasus University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 52 (695,240)
Citation 1

Abstract:

Loading...

accounting conservatism, accounting quality, country wealth, country-level determinants of financial reporting, earnings quality, financial reporting infrastructure, value relevance of earnings and book values

21.

Using Machine Learning to Address Individual Learning Needs in Accounting Education

Number of pages: 55 Posted: 07 Dec 2023
Janik Ole Wecks, Johannes Voshaar, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 49 (713,852)

Abstract:

Loading...

Accounting Education, Machine Learning, Personalized Learning, Exam Performance, Prediction Models

22.

Unbundling the App Advantage: Evaluating How Specific Mobile Learning App Functionalities Boost Accounting Exam Scores

Number of pages: 41 Posted: 16 Apr 2024
Johannes Voshaar, Florian Johannsen, Sopio Mkervalidze, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics - Chair of Accounting and Control, University of Applied Sciences Schmalkalden, International School of Economics at Tbilisi State University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 16 (984,549)

Abstract:

Loading...

App Functionalities, Mobile Learning, Accounting Education, Design Science

23.

The Political Economy in the European Parliament

Number of pages: 54 Posted: 02 Apr 2024
Fabian T. Albrecht, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 9 (1,052,860)

Abstract:

Loading...

accounting regulation, CSRD, environmental, EU, ideology, legisla-tive process, new green deal, political economy, sustainability.

24.

EU Federalism and the Governance of Financial Reporting

Publius: The Journal of Federalism, Vol. 40, No. 1, pp. 200-225, 2010
Posted: 22 Dec 2009
Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

Abstract:

Loading...

A European View on the Legitimacy of Accounting Procedures: Towards a Deliberative-Accountability Framework for Analysis

Posted: 31 Jul 2008 Last Revised: 31 Aug 2009
Ulf M.T. Luthardt, Jochen Zimmermann and Jochen Zimmermann
Tilburg University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

Abstract:

Loading...

accounting standard-setting, legitimacy, IASB, EU-endorsement

A European View on the Legitimacy of Accounting Procedures: Towards a Deliberative-Accountability Framework for Analysis

Research in Accounting Regulations, Vol. 21, No. 2, 2009
Posted: 28 Feb 2010
Ulf M.T. Luthardt, Jochen Zimmermann and Jochen Zimmermann
Tilburg University and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

Abstract:

Loading...

accounting regulation, social choice theory, European Union, IFRS

26.

New Governance Modes for Germany's Financial Reporting System: Another Retreat of the Nation State?

Socio-Economic Review, Vol. 5, No. 3, pp. 437-465, 2007
Posted: 10 Jul 2008
Philipp B. Volmer, Joerg R. Werner, Jochen Zimmermann and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

Abstract:

Loading...

Governance, socio-economics, financial markets, Germany, capitalist systems, accounting

27.

Economic Consequences of Emission Trading Schemes: Evidence from the European Power Sector

Energy Economics, Vol. 31, No. 4, pp. 605-613, 2009
Posted: 15 Jan 2008 Last Revised: 03 Dec 2009
Stefan Veith, Joerg R. Werner, Jochen Zimmermann and Jochen Zimmermann
University of Applied Sciences Bremen - School of International Business Bremen, Frankfurt School of Finance & Management - Accounting Department and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics

Abstract:

Loading...

Emission trade, Emission rights, CAPM, Electricity industry