Christoph Watrin

University of Muenster - Accounting Center

Professor

Universitätsstr. 14-16

Muenster, 48143

Germany

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 17,315

SSRN RANKINGS

Top 17,315

in Total Papers Downloads

3,542

SSRN CITATIONS
Rank 42,615

SSRN RANKINGS

Top 42,615

in Total Papers Citations

5

CROSSREF CITATIONS

12

Scholarly Papers (9)

1.

The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany

Number of pages: 52 Posted: 22 Jul 2010 Last Revised: 29 Aug 2012
Vrije Universiteit Amsterdam, University of Muenster - Accounting Center, University of Muenster - Accounting Center and University of Muenster - Accounting Center
Downloads 1,493 (15,172)
Citation 15

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Audit partner rotation, Audit partner tenure, Audit quality, Review partner

2.

One-Book Versus Two-Book System: Learnings from Europe

2012 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 50 Posted: 09 Feb 2012 Last Revised: 02 Mar 2012
Christoph Watrin, Nadine Ebert and Martin Thomsen
University of Muenster - Accounting Center, University of Muenster and University of Muenster
Downloads 506 (68,519)

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One-Book System, Two-Book System, Book-Tax Conformity, Earnings Management

3.

Does Corporate Tax Avoidance Impair Earnings Informativeness?

Number of pages: 58 Posted: 06 Dec 2013
Adrian Kubata, Gerrit M. Lietz and Christoph Watrin
IESEG School of Management, ISM International School of Management and University of Muenster - Accounting Center
Downloads 491 (71,116)
Citation 3

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tax avoidance, tax planning, earnings informativeness, partial adjustment model

4.

Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation

Number of pages: 44 Posted: 06 Dec 2009 Last Revised: 14 Feb 2010
Christoph Watrin, Christiane Pott and Tobias Tebben
University of Muenster - Accounting Center, University of Muenster and University of Muenster - Accounting Center
Downloads 253 (148,926)

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discretionary accruals, earnings management, executive compensation, auditor independence, outside director, bonus

5.

One-Book Versus Two-Book System: Learnings from Europe

Number of pages: 52 Posted: 18 Jul 2012 Last Revised: 19 Jul 2012
Christoph Watrin, Nadine Ebert and Martin Thomsen
University of Muenster - Accounting Center, University of Muenster and University of Muenster
Downloads 250 (150,696)
Citation 3

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One-Book System, Two-Book System, Book-Tax Conformity, Earnings Management

6.

Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?

Review of Accounting Studies, forthcoming
Number of pages: 59 Posted: 31 Jan 2019 Last Revised: 04 Jun 2021
University of Iowa - Department of Accounting, University of Muenster, University of Muenster and University of Muenster - Accounting Center
Downloads 235 (159,962)
Citation 1

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worker representation, monitoring, payroll maximization, agency conflict, corporate governance

7.

Stock Price Associations with Expected and Unexpected Earnings

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 45 Posted: 16 Dec 2014
Adrian Kubata, Terry J. Shevlin and Christoph Watrin
IESEG School of Management, University of California-Irvine and University of Muenster - Accounting Center
Downloads 169 (216,094)

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Capital markets, stock prices, price-to-earnings ratio, earnings response coefficient, earnings expectations.

8.

The Capital Structure of Multinationals in Brazil after the Issuance of the Brazilian Thin Capitalization Rules: A Difference-in-Differences Approach

Number of pages: 1 Posted: 04 Aug 2016 Last Revised: 09 Dec 2020
affiliation not provided to SSRN, Universidade de Sao Paulo and University of Muenster - Accounting Center
Downloads 109 (303,473)

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thin capitalization, subcapitalização, differences-in-differences, multinationals, capital structure, Brazil, IFRS, capital structure.

Detecting Target-Driven Earnings Management Based on the Distribution of Digits

Journal of Business Finance & Accounting, 2017, Vol. 44, No. 1, pp. 63-93; DOI: 10.1111/jbfa.12223 (Creative Commons Attribution Non-Commercial License)
Number of pages: 31 Posted: 12 Oct 2016 Last Revised: 09 Oct 2017
Robert Ullmann and Christoph Watrin
University of Augsburg and University of Muenster - Accounting Center
Downloads 36 (543,202)

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Distribution of Digits, Target-Driven Earnings Management, Benford’s Law

Detecting Target‐Driven Earnings Management Based on the Distribution of Digits

Journal of Business Finance & Accounting, Vol. 44, Issue 1-2, pp. 63-93, 2017
Number of pages: 31 Posted: 27 May 2020
Robert Ullmann and Christoph Watrin
University of Augsburg and University of Muenster - Accounting Center
Downloads 0
Citation 1
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distribution of digits, target‐driven earnings management, Benford's Law