Jens Wüstemann

University of Mannheim - Accounting and Taxation

Professor of Business Administration, Accounting and Auditing, Chair of Taxation and Finance

Mannheim, 68131

Germany

SCHOLARLY PAPERS

9

DOWNLOADS
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CITATIONS
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Top 11,376

in Total Papers Citations

36

Scholarly Papers (9)

1.

The Role of Accounting in the German Financial System

CFS Working Paper No. 2003/16
Number of pages: 51 Posted: 21 Sep 2003
Christian Leuz and Jens Wüstemann
University of Chicago - Booth School of Business and University of Mannheim - Accounting and Taxation
Downloads 1,758 (5,610)
Citation 33

Abstract:

Accounting, Disclosure, Germany, Standards, Survey

2.

Filling Gaps: Why Consistency of Accounting Standards Matters - Normative Evidence from the U.S. and Germany as Related to IFRS

Number of pages: 37 Posted: 04 Jun 2007
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 1,108 (12,880)

Abstract:

United States, Germany, IFRS, US GAAP, German GAAP, Grundsätze ordnungsmäßiger Buchführung, accounting theory, fair value, conceptual framework, comparability and con-sistency of accounting systems, standard setting, principles vs. rules debate, accounting policies, accounting choices

Can Auditors Be Independent? – Experimental Evidence on the Effects of Client Type

Number of pages: 39 Posted: 04 Aug 2007 Last Revised: 23 May 2012
Christopher W. Koch, Martin Weber and Jens Wüstemann
Johannes Gutenberg University Mainz, University of Mannheim - Department of Banking and Finance and University of Mannheim - Accounting and Taxation
Downloads 1,032 (16,105)

Abstract:

auditor independence, accountability pressure, client retention incentives, oversight board, behavioural experiment

Can Auditors Be Independent? – Experimental Evidence on the Effects of Client Type

European Accounting Review, Forthcoming
Posted: 29 Sep 2011
Christopher W. Koch, Martin Weber and Jens Wüstemann
Johannes Gutenberg University Mainz, University of Mannheim - Department of Banking and Finance and University of Mannheim - Accounting and Taxation

Abstract:

auditor independence, accountability pressure, client retention incentives, oversight board, behavioral experiment

4.

A Review of Bias Research in Auditing: Opportunities for Integrating Experimental Psychology and Experimental Economics

Number of pages: 70 Posted: 28 Nov 2007 Last Revised: 08 Feb 2010
Christopher W. Koch and Jens Wüstemann
Johannes Gutenberg University Mainz and University of Mannheim - Accounting and Taxation
Downloads 1,028 (14,074)

Abstract:

Bias, Heuristics, behavioral research, experimental economics, auditing, auditor, judgment, decision-making

5.

Disclosure Regimes and Corporate Governance

Journal of Institutional and Theoretical Economics, Vol. 159, pp. 717-726, 2003
Number of pages: 11 Posted: 03 Jun 2004
Jens Wüstemann
University of Mannheim - Accounting and Taxation
Downloads 982 (16,791)
Citation 1

Abstract:

corporate governance, disclosure, behavioral economics, accounting, biases and heuristics, auditor report

6.

Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences

Journal of Corporation Law, Vol. 29, No. 2, pp. 449-466, Winter 2004
Number of pages: 34 Posted: 27 May 2004
Jens Wüstemann
University of Mannheim - Accounting and Taxation
Downloads 706 (27,237)
Citation 1

Abstract:

corporate governance, behavioral economics, accounting, disclosure, Germany, statutory audit, law and economics, biases and heuristics

7.

Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting

Abacus, Vol. 46, No. 1, pp. 1-27, March 2010
Number of pages: 27 Posted: 01 Mar 2010
Jens Wüstemann and Sonja Wustemann
University of Mannheim - Accounting and Taxation and Goethe University Frankfurt
Downloads 1 (547,165)
Citation 1
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Abstract:

8.

True and Fair View Revisited - A Reply to Alexander and Nobes

Accounting in Europe, Vol. 3, pp. 91-116, 2006
Posted: 04 Jun 2007
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Accounting and Taxation and University of Mannheim

Abstract:

EU endorsement, legal certainty, IFRS, true and fair view, enforcement, filling gaps

9.

Revenue Recognition under IFRS Revisited - Conceptual Models, Current Proposals and Practical Consequences

Accounting in Europe, Vol. 2, pp. 69-106, 2005
Posted: 04 Jun 2007
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Accounting and Taxation and University of Mannheim

Abstract:

IFRS, revenue recognition, assets-liabilities-approach, revenue-expense-approach, fair value, EU endorsement, true and fair view