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

10

DOWNLOADS
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Top 5,785

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7,653

SSRN CITATIONS
Rank 31,494

SSRN RANKINGS

Top 31,494

in Total Papers Citations

10

CROSSREF CITATIONS

11

Scholarly Papers (10)

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 2,236 (6,290)
Citation 12

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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 1,278 (15,648)

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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

3.

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 Koch and Jens Wüstemann
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and University of Mannheim - Accounting and Taxation
Downloads 1,246 (16,249)
Citation 1

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

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 Koch, Martin Weber and Jens Wüstemann
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, University of Mannheim - Department of Banking and Finance and University of Mannheim - Accounting and Taxation
Downloads 1,077 (19,866)
Citation 2

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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 Koch, Martin Weber and Jens Wüstemann
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, University of Mannheim - Department of Banking and Finance and University of Mannheim - Accounting and Taxation

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

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 1,034 (21,439)

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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 765 (32,991)

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

7.

The Effects of the Financial Crisis on the Organizational Reputation of Banks: An Empirical Analysis of Newspaper Articles

Number of pages: 49 Posted: 26 Sep 2018
Mario Rudolf Englert, Christopher Koch and Jens Wüstemann
LAUDA DR. R. WOBSER GMBH & CO. KG, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and University of Mannheim - Accounting and Taxation
Downloads 16 (565,644)

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Organizational Reputation, Social Judgments, Financial Crisis, Organizational Features

8.

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 (674,756)
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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

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

10.

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

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