Ortner, J., Van Ewijk, R., Velthuis, L., et al. (2025). Evaluating a population-based screening programme for early detection of liver fibrosis and cirrhosis in primary care in Germany: a cost assessment study. BMJ OPEN, 15(9). DOI Author/Publisher URL

Guo, Q., Koch, C., and Zhu, A. (2024). Switching Costs and Market Power in Auditing: Evidence from a Structural Approach. ACCOUNTING REVIEW, 99(6), 219-245. DOI Author/Publisher URL

Gill, A., Gillenkirch, R. M., Ortner, J., and Velthuis, L. (2024). Dynamics of Reliance on Algorithmic Advice. JOURNAL OF BEHAVIORAL DECISION MAKING, 37(4). DOI Author/Publisher URL

Eufinger, C., Gill, A., and Hett, F. (2024). Domestic financial conditions and MNCs’ global competitiveness: evidence from the Swiss franc shock. JOURNAL OF INTERNATIONAL BUSINESS STUDIES, 55(8), 1057-1068. DOI Author/Publisher URL

Gill, A., Heller, D., and Michel, N. A. (2024). Enabling or accelerating? The timing of innovation and the different roles of venture capitalists. RESEARCH POLICY, 53(8). DOI Author/Publisher URL

Gill, A., and Heller, D. (2024). Leveraging intellectual property: The value of harmonized enforcement regimes. JOURNAL OF BANKING & FINANCE, 163. DOI Author/Publisher URL

Bauer, K., and Gill, A. (2024). Mirror, Mirror on the Wall: Algorithmic Assessments, Transparency, and Self-Fulfilling Prophecies. INFORMATION SYSTEMS RESEARCH, 35(1). DOI Author/Publisher URL

Koch, C., and Kreim, J. (2024). Determinanten der freiwilligen Prüfung der Nachhaltigkeitsberichterstattung: Eine empirische Analyse großer europäischer Unternehmen. Zeitschrift für Umweltpolitik & Umweltrecht, 47, 195-237. Author/Publisher URL

Gillenkirch, R. M., Velthuis, L. (2023). Delegated risktaking, accountability, and outcome bias (vol 67, pg 137, 2023). JOURNAL OF RISK AND UNCERTAINTY. Published. DOI Author/Publisher URL

Fichtner, U. A., Arslanow, A., Binder, H., et al. (2023). How do (false) positively screened patients experience a screening programme for liver cirrhosis or fibrosis in Germany? A qualitative study. HEALTH EXPECTATIONS, 26(5), 1923-1930. DOI Author/Publisher URL

Gillenkirch, R. M., Velthuis, L. (2023). Delegated risk-taking, accountability, and outcome bias. JOURNAL OF RISK AND UNCERTAINTY, 67(2), 137-161. DOI Author/Publisher URL

Gill, A., Heinz, M., Schumacher, H., Sutter, M. (2023). Social Preferences of Young Professionals and the Financial Industry. MANAGEMENT SCIENCE, 69(7), 3905-3919. DOI Author/Publisher URL

Koch, C., Rothacker, V., Scharfbillig, M. (2023). Do local proxy advisors matter? – Evidence from Germany. ACCOUNTING AND BUSINESS RESEARCH, 53(1), 83-107. DOI Author/Publisher URL

Kreim, J., Koch, C. (2023). Rahmenwerksnutzung bei der Erstellung von Nachhaltigkeitsberichten: Eine empirische Analyse großer europäischer Unternehmen. Zeitschrift für Umweltpolitik & Umweltrecht, 46, 199-234. Author/Publisher URL

Lennartz, W., Ortner, J., Velthuis, A., Velthuis, L. (2023). Wertorientierte Performancemessung im Rahmen der Investitionssteuerung. Controlling, 35(1), 28-34. DOI

Guo, Q., Koch, C., and Zhu, A. (2022). The Value of Auditor Industry Specialization: Evidence from a Structural Model. ACCOUNTING REVIEW, 97(7), 193-222. DOI Author/Publisher URL

Downar, B., Ernstberger, J., Koch, C., and Prott, M. (2022). Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?. EUROPEAN ACCOUNTING REVIEW, 31(5), 1059-1088. DOI Author/Publisher URL

Koch, C., and Kneflowski, M. (2022). Umgang mit Zielkonflikten in der Praxis – “New Corporate Governance“ als Lösungsmöglichkeit?. Betriebs-Berater, 70(35), 1963-1967.

Downar, B., Ernstberger, J., and Koch, C. (2021). Who makes partner in Big 4 audit firms? – Evidence from Germany. ACCOUNTING ORGANIZATIONS AND SOCIETY, 91. DOI Author/Publisher URL

Downar, B., Ernstberger, J., and Koch, C. (2021). Determinants and consequences of auditor dyad formation at the top level of audit teams. ACCOUNTING ORGANIZATIONS AND SOCIETY, 89. DOI Author/Publisher URL

Englert, M. R., Koch, C., and Wuestemann, J. (2020). The Effects of Financial Crisis on the Organizational Reputation of Banks: An Empirical Analysis of Newspaper Articles. BUSINESS & SOCIETY, 59(8), 1519-1553. DOI Author/Publisher URL

Ernstberger, J., Koch, C., Schreiber, E. M., and Trompeter, G. (2020). Are Audit Firms’ Compensation Policies Associated with Audit Quality?. CONTEMPORARY ACCOUNTING RESEARCH, 37(1), 218-244. DOI Author/Publisher URL

Koch, C., Großeastroth, M., and Guth, A.-K. (2020). Unabhängigkeitsanforderungen an Aufsichtsratsmitglieder nach dem neuen DCGK: Implikationen für Unternehmen. Betriebs-Berater, 75, 555-559.

Koch, C. (2019). Corporate Governance case by case.

Bozhinov, V., Koch, C., and Schank, T. (2019). The Second Glass Ceiling: Women’s Role in Supervisory Boards of German Firms. SCHMALENBACH BUSINESS REVIEW, 71(3), 385-411. DOI Author/Publisher URL

Ortner, J. (2018). Comment on Schosser (2018) “Incentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited”. Games, 9(4), 93-93. DOI

van Buuren, J., Koch, C., Amerongen, N. van N., Wright, A. M. (2018). Evaluating the Change Process for Business Risk Auditing: Legitimacy Experiences of non-Big 4 Auditors. AUDITING-A JOURNAL OF PRACTICE & THEORY, 37(2), 249-269. DOI Author/Publisher URL

Ahmadi, Z., Martens, P., Koch, C., et al. (2018). Towards bankruptcy prediction : deep sentiment mining to detect financial distress from business management reports. In F. Bonchi (ed.), 2018 IEEE 5th International Conference on Data Science and Advanced Analytics (DSAA) (pp. Seiten: 293-302). Piscataway, NJ:IEEE. Author/Publisher URL

Heinen, V., Koch, C. (2018). Stimmrechtsberater in der Corporate Governance – Implikationen für Unternehmen. Betriebs-Berater, 73, 2371-2375.

Eufinger, C., and Gill, A. (2017). Incentive-Based Capital Requirements. MANAGEMENT SCIENCE, 63(12), 4101-4113. DOI Author/Publisher URL

Guo, Q., Koch, C., and Zhu, A. (2017). Joint audit, audit market structure, and consumer surplus. Review of Accounting Studies, 22(4), 1595-1627. DOI

Velthuis, L. (2017). Richtige Anreize in der Vorstandsvergütung. Controlling & Management Review, 61(9), 66-71. DOI

Koch, C., and Salterio, S. E. (2017). The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments. ACCOUNTING REVIEW, 92(5), 117-142. DOI Author/Publisher URL

Ortner, J., Velthuis, L., and Wollscheid, D. (2017). Incentive systems for risky investment decisions under unknown preferences. MANAGEMENT ACCOUNTING RESEARCH, 36, 43-50. DOI Author/Publisher URL

Koch, C., and Wüstemann, J. (2017). Wirtschaftsprüfung case by case Lösungen nach HGB mit Hinweisen auf ISA und US-GAAS. Betriebs-Berater Studium – BWL case by case.

Ortner, J. (2017). Gestaltung anreizkompatibler Entlohnungssysteme für Vorstand und Aufsichtsrat.

Gill, A., and Walz, U. (2016). Are VC-backed IPOs delayed trade sales?. JOURNAL OF CORPORATE FINANCE, 37, 356-374. DOI Author/Publisher URL

Böckling, F., Ortner, J., and Velthuis, L. (2015). Abschreibungen mal anders. Controlling & Management Review, 59(6), 33-39. DOI

Gill, A., and Visnjic, N. (2015). Performance Benefits of Tight Control. The Journal of Private Equity, 18(3), 41-54. DOI

Gill, A., and Visnjic, N. (2015). Performance Benefits of Tight Control. The Journal of Private Equity, 150513072836008-150513072836008. DOI

Velthuis, A., and Velthuis, L. (2015). Projektcontrolling und der Faktor Mensch. Controlling, 27(7), 362-367. DOI

van Buuren, J., Koch, C., Amerongen, N. van N., and Wright, A. M. (2014). The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms. AUDITING-A JOURNAL OF PRACTICE & THEORY, 33(3), 105-128. DOI Author/Publisher URL

Eimuth, A., and Velthuis, L. (2013). Werthürden zur Investitionssteuerung — Ein unlösbares Puzzle?. Controlling & Management Review, 57(4), 52-57. DOI

Koch, C., and Schunk, D. (2013). Limiting liability? : Risk and ambiguity attitudes under real losses. Schmalenbach business review, 65(1), Seiten: 54-75.

Koch, C., and Wüstemann, J. (2012). Explaining and evaluating the production of audits : potentials, challenges and findings. Betriebswirtschaftliche Forschung und Praxis, 64(5), Seiten: 508-532.

Koch, C., Weber, M., and Wüstemann, J. (2012). Can auditors be independent? : Experimental evidence on the effects of client type. European accounting review, 21(4), Seiten: 797-823. Author/Publisher URL

Vergleich von Praxiskonzepten zur wertorientierten Unternehmenssteuerung. (2010). Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 62(7), 797-820. DOI

Koch, C., and Schmidt, C. (2010). Disclosing conflicts of interest : do experience and reputation matter?. Accounting, organizations and society, 35(1), Seiten: 95-107. Author/Publisher URL

Koch, C., and Wüstemann, J. (2010). Zinseffekte und Kostensteigerungen in der Rückstellungsbewertung nach BilMoG. Betriebs-Berater, 65(18), Seiten: 1075-1078.

Pfeiffer, T., and Velthuis, L. (2009). Incentive System Design Based on Accrual Accounting: A Summary and Analysis. Journal of Management Accounting Research, 21(1), 19-53. DOI

Velthuis, L. J. (2007). Effiziente Kapitalallokation in der Banksteuerung. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 59(S57), 184-210. DOI

Pfeiffer, T., and Velthuis, L. (2005). On the optimality of linear contracts to induce goal-congruent investment behaviour. APPLIED ECONOMICS LETTERS, 12(4), 207-211. DOI Author/Publisher URL

Koch, C. (2005). Die öffentlich-rechtliche Stellung des Wirtschaftsprüfers im internationalen Kontext (insbesondere EU). Der Konzern, 3(11/12), Seiten: 723-733.

Velthuis, L. (1998). Lineare Erfolgsbeteiligung. Physica-Verlag HD. DOI

Bauer, K., and Gill, A. Mirror, Mirror on the Wall: Machine Predictions and Self-Fulfilling Prophecies. SSRN Electronic Journal. Accepted. DOI

Gill, A., and Heller, D. Intellectual Property and Leverage: The Role of Patent Portfolios. SSRN Electronic Journal. Accepted. DOI

Gill, A., and Visnjic, N. Performance Benefits of Tight Control. SSRN Electronic Journal. Accepted. DOI

Gill, A., Heinz, M., Schumacher, H., and Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal. Accepted. DOI

Gill, A., Heinz, M., Schumacher, H., and Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal. Accepted. DOI

Gill, A., Schumacher, H., Heinz, M., and Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal. Accepted. DOI

Gillenkirch, R. M., and Velthuis, L. Subjective Evaluations of Risk Taking Decisions Determinants and Consequences of Outcome Bias. SSRN Electronic Journal. Accepted. DOI

Gillenkirch, R. M., and Velthuis, L. J. Subjective Evaluations of Risk Taking Decisions: Experimental Evidence on Outcome Biases and Their Consequences. SSRN Electronic Journal. Accepted. DOI

Hett, F., Gill, A., and Tischer, J. Time Inconsistency and Overdraft Use: Evidence from Transaction Data and Behavioral Measurement Experiments. SSRN Electronic Journal. Accepted. DOI