Jens Wüstemann

University of Mannheim - Accounting and Taxation

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

Mannheim, 68131

Germany

  • University of Mannheim - Accounting and Taxation

SCHOLARLY PAPERS

9

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8,394

SSRN CITATIONS
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Top 38,224

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10

CROSSREF CITATIONS

12

Scholarly Papers (9)

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1.

The Role of Accounting in the German Financial System

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 2,547 (9,245)
Citation 20

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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 1,425 (23,005)

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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 1,394 (23,767)
Citation 6

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

4.

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

Downloads 1,102 (33,460)

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 1,102 (32,976)
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 1,064 (35,155)

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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 818 (50,798)

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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 44 (673,222)

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Organizational Reputation, Social Judgments, Financial Crisis, Organizational Features

8.

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

9.

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