Christopher Koch

Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management

Professor/Chair of Corporate Governance and Auditing

Mainz

Germany

http://https://www.cg.bwl.uni-mainz.de/

SCHOLARLY PAPERS

16

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SSRN CITATIONS
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6

CROSSREF CITATIONS

8

Scholarly Papers (16)

1.

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 1,316 (19,285)
Citation 3

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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 1,086 (25,251)
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

3.

Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias?

Number of pages: 42 Posted: 07 Dec 2016
Christopher Koch, Annette Köhler and Kristina Yankova
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, University of Duisburg-Essen and University of Duisburg-Essen - Mercator School of Management
Downloads 665 (50,531)
Citation 2

Abstract:

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Professional Skepticism, Trait Skepticism, Auditor Judgment, Recency

4.

Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments

Number of pages: 61 Posted: 03 Mar 2015
Christopher Koch and Steven Salterio
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Queen's University - Smith School of Business
Downloads 577 (60,706)
Citation 3

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Client pressure, customer relationship management, client service quality, management control systems, motivated reasoning, negotiation, accounting policy acceptance

5.

Limiting Auditor Liability? - Experimental Evidence on Risk and Ambiguity Attitudes under Real Losses

Number of pages: 43 Posted: 26 Apr 2007 Last Revised: 21 Jul 2009
Christopher Koch and Daniel Schunk
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management
Downloads 550 (64,408)
Citation 5

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risk aversion, ambiguity aversion, experimental economics, auditor liability

6.

Determinants and Consequences of Auditor Dyad Formation at the Top-Level of Audit Teams

Number of pages: 64 Posted: 17 Feb 2016 Last Revised: 16 May 2019
Benedikt Downar, Jürgen Ernstberger and Christopher Koch
Technische Universität München (TUM), Technische Universität München and Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management
Downloads 247 (158,460)
Citation 1

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homophily; distancing; auditor dyad; concurring auditor; lead auditor

Has the Push for Equal Gender Representation Changed the Role of Women on German Supervisory Boards?

Number of pages: 27 Posted: 28 Sep 2017
Viktor Bozhinov, Christopher Koch and Thorsten Schank
University of Mainz, Gutenberg School of Economics and Management, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Johannes Gutenberg University Mainz
Downloads 154 (242,973)
Citation 1

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Gender Diversity, Women on Boards, Gender Quota, Board Remuneration, Committee Membership

Has the Push for Equal Gender Representation Changed the Role of Women on German Supervisory Boards?

Number of pages: 28 Posted: 02 Oct 2017
Viktor Bozhinov, Christopher Koch and Thorsten Schank
University of Mainz, Gutenberg School of Economics and Management, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and University of Erlangen-Nuremberg
Downloads 38 (551,661)

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gender diversity, women on boards, gender quota, board remuneration, committee membership

8.

Does practitioner research help auditors to provide higher audit quality and improve their reputation?

Number of pages: 63 Posted: 18 Mar 2016 Last Revised: 12 Nov 2021
Technische Universität München (TUM), Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Technical University of Munich
Downloads 168 (225,315)

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auditor expertise; model of domain learning; audit quality; auditor reputation

9.

The Value of Auditor Industry Specialization - Evidence from a Structural Model

Number of pages: 51 Posted: 31 Aug 2020
Qiang Guo, Christopher Koch and Aiyong Zhu
University of Southern Denmark - Department of Business and Economics, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Wuhan University - School of Economics and Management
Downloads 123 (288,940)

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auditor industry specialization, auditor demand, discrete choice model, counterfactual analysis

10.

Do local proxy advisors matter? - Evidence from Germany

Accounting and Business Research
Number of pages: 41 Posted: 12 Sep 2018 Last Revised: 25 Jun 2021
Christopher Koch, Vanda Rothacker and Mario Scharfbillig
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, Johannes Gutenberg University Mainz and Johannes Gutenberg University Mainz - Gutenberg School of Management and Economics
Downloads 121 (292,365)
Citation 1

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Proxy Advisor, Corporate Governance, Institutional Investors, Annual General Meeting, Voting Recommendations, Voting Outcomes

11.

Joint Audit, Audit Market Structure, and Consumer Surplus

Number of pages: 50 Posted: 10 Aug 2017 Last Revised: 20 Aug 2017
Qiang Guo, Christopher Koch and Aiyong Zhu
University of Southern Denmark - Department of Business and Economics, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Wuhan University - School of Economics and Management
Downloads 102 (329,178)
Citation 3

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joint audit, demand estimation, audit market structure, consumer surplus

12.

Limiting Liability? – Risk and Ambiguity Attitudes Under Real Losses

Schmalenbach Business Review, Vol. 65, January 2013, pp. 54-75
Number of pages: 22 Posted: 16 Oct 2013
Christopher Koch and Daniel Schunk
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management
Downloads 72 (406,317)
Citation 1

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Ambiguity, Auditor Liability, Experimental Economics, Limited Liability, Risk Aversion

Are Audit Firms’ Compensation Policies Associated With Audit Quality?

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 09 Aug 2021
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, Independent and University of Central Florida
Downloads 34 (574,004)
Citation 1

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audit partner compensation; variable pay; small profit pool; audit quality

Are Audit Firms’ Compensation Policies Associated with Audit Quality?

Contemporary Accounting Research, Forthcoming
Posted: 22 Jul 2019
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, Independent and University of Central Florida

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audit partner compensation, variable pay, small profit pool, audit quality

14.

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 23 (628,127)

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Organizational Reputation, Social Judgments, Financial Crisis, Organizational Features

15.

What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?

Posted: 07 Mar 2015
Jürgen Ernstberger, Christopher Koch and Hun-Tong Tan
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Nanyang Business School, Nanyang Technological University

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technical knowledge; managerial knowledge; audit quality; audit fees

16.

Disclosing Conflict of Interest - Do Experience and Reputation Matter?

Accounting, Organizations and Society, Vol. 35, No. 1, pp. 95-107, 2010
Posted: 07 Feb 2010
Christopher Koch and Carsten Schmidt
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and University of Mannheim - Sonderforschungsbereich 504

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Auditor Independence, Auditor Fee, Reputation, Experience, Experimental Economics