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

17

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6

CROSSREF CITATIONS

8

Scholarly Papers (17)

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 1,305 (18,653)
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 1,084 (24,175)
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 637 (51,239)
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 559 (60,488)
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 (61,776)
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 244 (154,204)
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 148 (242,029)
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?

IZA Discussion Paper No. 11057
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 (532,505)

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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 generate higher audit fees?

Number of pages: 58 Posted: 18 Mar 2016 Last Revised: 19 Feb 2021
Technische Universität München (TUM), Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Technical University of Munich
Downloads 160 (226,178)

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auditor expertise; audit quality; restatements; audit fee

9.

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 106 (309,274)
Citation 1

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

10.

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 100 (321,589)

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

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 95 (332,238)
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 (391,865)
Citation 1

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

13.

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 22 (613,443)

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Organizational Reputation, Social Judgments, Financial Crisis, Organizational Features

14.

Are Audit Firms’ Compensation Policies Associated With Audit Quality?

Contemporary Accounting Research, Forthcoming
Number of pages: 52
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, Independent and University of Central Florida
Downloads 1

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

15.

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

16.

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

17.

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