Stefan Wielenberg

Leibniz Universität Hannover

Professor

Institut fur Rechnungslegung und WP

Koenigsworther Platz 1

Hannover , 30167

Germany

SCHOLARLY PAPERS

8

DOWNLOADS

1,785

SSRN CITATIONS

6

CROSSREF CITATIONS

6

Scholarly Papers (8)

1.

Depreciation and Impairment: A Tradeoff in a Stewardship Setting

Number of pages: 22 Posted: 14 Jul 2007
Andreas Scholze and Stefan Wielenberg
Osnabrück University and Leibniz Universität Hannover
Downloads 860 (53,126)
Citation 1

Abstract:

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unconditional conservatism, conditional conservatism, stewardship, information content, residual income, relative benefit allocation rule, depreciation, impairmant

2.

Investment and Liquidation Incentives Under Solvency Tests and Legal Capital

European Accounting Review, Forthcoming
Number of pages: 29 Posted: 28 Dec 2009 Last Revised: 23 Apr 2012
Stefan Wielenberg
Leibniz Universität Hannover
Downloads 245 (231,894)

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Solvency tests, Legal Capital, Stockholder-Bondholder Conflicts

When do firms use one set of books in an international tax compliance game?

WU International Taxation Research Paper Series No. 2017-08
Number of pages: 46 Posted: 01 Sep 2017 Last Revised: 15 Sep 2021
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 174 (317,729)
Citation 2

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transfer pricing, two sets of books, one set of books, strategic tax auditor

When do firms use one set of books in an international tax compliance game?

Review of Accounting Studies, forthcoming
Posted: 22 Dec 2021
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover

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transfer pricing, two sets of books, one set of books, strategic tax auditor

4.

The Audit of Deferred Taxes as a Signal for Tax Auditors: Tax Compliance Implications For Private and Public Firms

Number of pages: 44 Posted: 15 Mar 2018
Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg
Leibniz Universität Hannover, Leibniz Universität Hannover and Leibniz Universität Hannover
Downloads 167 (329,489)
Citation 2

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Tax Compliance Game, Tax Audit, Book-Tax Conformity, Strategic Auditing

5.

Real Effects of the Enforcement of Anti-Avoidance Rules

WU International Taxation Research Paper Series No. 2023-01
Number of pages: 35 Posted: 09 Feb 2023 Last Revised: 26 Sep 2023
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 160 (341,753)
Citation 1

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tax avoidance, investment, real effects, strategic tax auditor

6.

Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency

Number of pages: 67 Posted: 27 Apr 2020 Last Revised: 27 Jul 2022
Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg
Leibniz Universität Hannover, Leibniz Universität Hannover and Leibniz Universität Hannover
Downloads 150 (360,564)
Citation 1

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Tax compliance game, Tax audit, Statutory audit, Tax audit efficiency, Strategic auditing

7.

Internet appendix for: 'When do firms use one set of books in an international tax compliance game?'

Number of pages: 12 Posted: 30 Sep 2021 Last Revised: 21 Dec 2021
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 29 (869,286)

Abstract:

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transfer pricing, two sets of books, one sets of books, strategic tax auditor

8.

Insolvency Administrator's Incentives and the Tradeoff between Creditor Satisfaction and Efficiency in Bankruptcy Procedures

Forthcoming in Business Research (BuR); DOI: 10.1007/s40685-017-0047-x
Posted: 02 Jun 2017
Matthias Frieden and Stefan Wielenberg
Leibniz Universität Hannover and Leibniz Universität Hannover

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Bankruptcy, Insolvency Administrator, Creditor, Incentives, Compensation