C. Watrin

发表

Tax avoidance over time: A comparison of European and U.S. firms

Martin Thomsen, C. Watrin, 2018, Journal of International Accounting, Auditing and Taxation.

Benford’s Law: an instrument for selecting tax audit targets?

C. Watrin, Ralf Struffert, R. Ullmann, 2008 .

Family Firm Heterogeneity and Tax Avoidance: The Role of the Founder

Martin Thomsen, C. Watrin, A. Brune, 2019, Family Business Review.

HE I MPACT OF T AXES ON L OCATION D ECISIONS

Martin Thomsen, C. Watrin, R. Ullmann, 2013 .

The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany

C. Watrin, R. Ullmann, Christiane Pott, 2012 .

The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance.

C. Watrin, T. Wagener, 2013 .

Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany

Martin Thomsen, C. Watrin, Sascha Kieback, 2022, International Journal of Auditing.

Trouble in Paradise? Disclosure After Tax Haven Leaks

C. Watrin, Fabian Schmal, Katharina Schulte Sasse, 2021, Journal of Accounting, Auditing & Finance.

Profit shifting and the attractiveness of Advance Pricing Agreements

Alex A. T. Rathke, C. Watrin, R. Antônio, 2022, Journal of Business Economics.

The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses

C. Watrin, Christiane Pott, Tobias Tebben, 2012, Journal of Management & Governance.

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

Christoph Watrin, Robert Ullmann, C. Watrin, 2016 .

The alignment between reported profits and real activity in times of the BEPS Action Plan

C. Watrin, Katharina Schulte Sasse, F. Weiß, 2020 .

Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems

Martin Thomsen, C. Watrin, Nadine Ebert, 2014 .

United States and European Union Auditor Independence Regulation: Implications for Regulators and Auditing Practice

Christian Strohm, C. Watrin, 2006 .

Monitoring or payroll maximization? What happens when workers enter the boardroom?

Cristi A. Gleason, Martin Thomsen, C. Watrin, 2019, Review of Accounting Studies.

What Happens to Tax Aggressiveness and Earnings Management when Workers Enter the Boardroom?

Cristi A. Gleason, Martin Thomsen, C. Watrin, 2019, SSRN Electronic Journal.

Tax avoidance in different firm types and the role of nonfamily involvement in private family firms

Martin Thomsen, C. Watrin, A. Brune, 2019, Managerial and Decision Economics.

Stock Price Associations with Expected and Unexpected Earnings

C. Watrin, T. Shevlin, Adrian Kubata, 2014 .

A Reexamination of the Associations between Earnings Innovations, Persistence of Expected Earnings, Price-to-Earnings Ratios, and Earnings Response Coefficients

C. Watrin, Adrian Kubata, 2014 .

The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses

C. Watrin, Christiane Pott, Tobias Tebben, 2014 .

Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation

C. Watrin, Christiane Pott, Tobias Tebben, 2009 .

The Effect of Book-tax Conformity and Tax Accounting Incentives on Financial Accounting: Evidence from German public and private limited companies

C. Watrin, R. Ullmann, Christiane Pott, 2008 .

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

Martin Thomsen, C. Watrin, Nadine Ebert, 2012 .

Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance

C. Watrin, R. Ullmann, 2008 .

The Role of Accounting Information in the Debt Market during the Financial Crisis

C. Watrin, R. K. Hofmann, R. Hofmann, 2012 .

The impact of countries' transfer pricing rules on profit shifting

Alex A. T. Rathke, C. Watrin, A. Rezende, 2020 .

Tax avoidance in management-owned firms: evidence from Brazil

C. Watrin, L. E. Gaio, Otávio Gomes Cabello, 2019, International Journal of Managerial Finance.

Auditor-Provided Tax Services and Accounting for Tax Uncertainty

C. Watrin, F. Weiß, S Burggraef, 2019, The International Journal of Accounting.

GAAP ETR Management to Beat Relevant Thresholds

Christoph Watrin, Tim Wagener, C. Watrin, 2012 .

Classification of transfer pricing systems across countries

Alex A. T. Rathke, C. Watrin, A. Rezende, 2020 .

The effect of a transparency report on auditor independence: practitioners’ self-assessment

Theodore J. Mock, C. Watrin, Christiane Pott, 2008 .

Does Corporate Tax Avoidance Impair Earnings Informativeness?

C. Watrin, G. Lietz, Adrian Kubata, 2013 .

DOES TAX AVOIDANCE DIFFER BETWEEN ECONOMIES AND SECTORS? DETERMINANTS OF TAX AVOIDANCE IN DEVELOPED AND EMERGING ECONOMIES

C. Watrin, M. B. C. Moraes, Otávio Gomes Cabello, 2022, Advances in Scientific and Applied Accounting.

Unravel Tax Planning Differences between Multinational and Domestic Firms

C. Watrin, 2019 .

Improving earnings quality: The effect of reporting incentives and accounting standards

C. Watrin, R. Ullmann, 2012 .

Review of empirical research on rotation and non-audit services: auditor independence in fact vs. appearance

Theodore J. Mock, C. Watrin, Christiane Pott, 2009 .

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

A. Gold, C. Watrin, Christiane Pott, 2012 .

Management Guidance

J. Lammert, Stefan Zeisberger, C. Watrin, 2010 .