{"id":16713,"date":"2024-12-02T16:59:07","date_gmt":"2024-12-02T15:59:07","guid":{"rendered":"https:\/\/wiwi.uni-mainz.de\/?page_id=16713"},"modified":"2026-04-29T08:07:24","modified_gmt":"2026-04-29T06:07:24","slug":"accounting-and-finance","status":"publish","type":"page","link":"https:\/\/wiwi.uni-mainz.de\/en\/publications\/accounting-and-finance\/","title":{"rendered":"Accounting and Finance"},"content":{"rendered":"\n<\/jgu-base-pageheader>\n
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2025<\/h3>\n\t
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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<\/i>, 15<\/i>(9). DOI<\/a> Author\/Publisher URL<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2024<\/h3>\n\t
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Guo, Q., Koch, C., and Zhu, A. (2024). Switching Costs and Market Power in Auditing: Evidence from a Structural Approach. ACCOUNTING REVIEW<\/i>, 99<\/i>(6), 219-245. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Gill, A., Gillenkirch, R. M., Ortner, J., and Velthuis, L. (2024). Dynamics of Reliance on Algorithmic Advice. JOURNAL OF BEHAVIORAL DECISION MAKING<\/i>, 37<\/i>(4). DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Eufinger, C., Gill, A., and Hett, F. (2024). Domestic financial conditions and MNCs\u2019 global competitiveness: evidence from the Swiss franc shock. JOURNAL OF INTERNATIONAL BUSINESS STUDIES<\/i>, 55<\/i>(8), 1057-1068. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
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<\/i>, 53<\/i>(8). DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Gill, A., and Heller, D. (2024). Leveraging intellectual property: The value of harmonized enforcement regimes. JOURNAL OF BANKING & FINANCE<\/i>, 163<\/i>. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Bauer, K., and Gill, A. (2024). Mirror, Mirror on the Wall: Algorithmic Assessments, Transparency, and Self-Fulfilling Prophecies. INFORMATION SYSTEMS RESEARCH<\/i>, 35<\/i>(1). DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Koch, C., and Kreim, J. (2024). Determinanten der freiwilligen Pr\u00fcfung der Nachhaltigkeitsberichterstattung: Eine empirische Analyse gro\u00dfer europ\u00e4ischer Unternehmen. Zeitschrift f\u00fcr Umweltpolitik & Umweltrecht<\/i>, 47<\/i>, 195-237. Author\/Publisher URL<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2023<\/h3>\n\t
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Gillenkirch, R. M., Velthuis, L. (2023). Delegated risktaking, accountability, and outcome bias (vol 67, pg 137, 2023). JOURNAL OF RISK AND UNCERTAINTY<\/i>. Published. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
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<\/i>, 26<\/i>(5), 1923-1930. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Gillenkirch, R. M., Velthuis, L. (2023). Delegated risk-taking, accountability, and outcome bias. JOURNAL OF RISK AND UNCERTAINTY<\/i>, 67<\/i>(2), 137-161. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Gill, A., Heinz, M., Schumacher, H., Sutter, M. (2023). Social Preferences of Young Professionals and the Financial Industry. MANAGEMENT SCIENCE<\/i>, 69<\/i>(7), 3905-3919. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Koch, C., Rothacker, V., Scharfbillig, M. (2023). Do local proxy advisors matter? – Evidence from Germany. ACCOUNTING AND BUSINESS RESEARCH<\/i>, 53<\/i>(1), 83-107. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Kreim, J., Koch, C. (2023). Rahmenwerksnutzung bei der Erstellung von Nachhaltigkeitsberichten: Eine empirische Analyse gro\u00dfer europ\u00e4ischer Unternehmen. Zeitschrift f\u00fcr Umweltpolitik & Umweltrecht<\/i>, 46<\/i>, 199-234. Author\/Publisher URL<\/a><\/div>\n
Lennartz, W., Ortner, J., Velthuis, A., Velthuis, L. (2023). Wertorientierte Performancemessung im Rahmen der Investitionssteuerung. Controlling<\/i>, 35<\/i>(1), 28-34. DOI<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2022<\/h3>\n\t
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Guo, Q., Koch, C., and Zhu, A. (2022). The Value of Auditor Industry Specialization: Evidence from a Structural Model. ACCOUNTING REVIEW<\/i>, 97<\/i>(7), 193-222. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
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<\/i>, 31<\/i>(5), 1059-1088. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Koch, C., and Kneflowski, M. (2022). Umgang mit Zielkonflikten in der Praxis \u2013 “New Corporate Governance\u201c als L\u00f6sungsm\u00f6glichkeit?. Betriebs-Berater<\/i>, 70<\/i>(35), 1963-1967.<\/div>\n<\/div>\t\n<\/div>\n\n

2021<\/h3>\n\t
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Downar, B., Ernstberger, J., and Koch, C. (2021). Who makes partner in Big 4 audit firms? – Evidence from Germany. ACCOUNTING ORGANIZATIONS AND SOCIETY<\/i>, 91<\/i>. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
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<\/i>, 89<\/i>. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2020<\/h3>\n\t
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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<\/i>, 59<\/i>(8), 1519-1553. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Ernstberger, J., Koch, C., Schreiber, E. M., and Trompeter, G. (2020). Are Audit Firms\u2019 Compensation Policies Associated with Audit Quality?. CONTEMPORARY ACCOUNTING RESEARCH<\/i>, 37<\/i>(1), 218-244. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Koch, C., Gro\u00dfeastroth, M., and Guth, A.-K. (2020). Unabh\u00e4ngigkeitsanforderungen an Aufsichtsratsmitglieder nach dem neuen DCGK: Implikationen f\u00fcr Unternehmen. Betriebs-Berater<\/i>, 75<\/i>, 555-559.<\/div>\n<\/div>\t\n<\/div>\n\n

2019<\/h3>\n\t
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Koch, C. (2019). Corporate Governance case by case<\/i>.<\/div>\n
Bozhinov, V., Koch, C., and Schank, T. (2019). The Second Glass Ceiling: Women\u2019s Role in Supervisory Boards of German Firms. SCHMALENBACH BUSINESS REVIEW<\/i>, 71<\/i>(3), 385-411. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2018<\/h3>\n\t
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Ortner, J. (2018). Comment on Schosser (2018) \u201cIncentive Systems for Risky Investment Decisions under Unknown Preferences: Ortner et al. Revisited\u201d. Games<\/i>, 9<\/i>(4), 93-93. DOI<\/a><\/div>\n
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<\/i>, 37<\/i>(2), 249-269. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
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)<\/i> (pp. Seiten: 293-302). Piscataway, NJ:IEEE. Author\/Publisher URL<\/a><\/div>\n
Heinen, V., Koch, C. (2018). Stimmrechtsberater in der Corporate Governance – Implikationen f\u00fcr Unternehmen. Betriebs-Berater<\/i>, 73<\/i>, 2371-2375.<\/div>\n<\/div>\t\n<\/div>\n\n

2017<\/h3>\n\t
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Eufinger, C., and Gill, A. (2017). Incentive-Based Capital Requirements. MANAGEMENT SCIENCE<\/i>, 63<\/i>(12), 4101-4113. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Guo, Q., Koch, C., and Zhu, A. (2017). Joint audit, audit market structure, and consumer surplus. Review of Accounting Studies<\/i>, 22<\/i>(4), 1595-1627. DOI<\/a><\/div>\n
Velthuis, L. (2017). Richtige Anreize in der Vorstandsverg\u00fctung. Controlling &amp; Management Review<\/i>, 61<\/i>(9), 66-71. DOI<\/a><\/div>\n
Koch, C., and Salterio, S. E. (2017). The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments. ACCOUNTING REVIEW<\/i>, 92<\/i>(5), 117-142. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Ortner, J., Velthuis, L., and Wollscheid, D. (2017). Incentive systems for risky investment decisions under unknown preferences. MANAGEMENT ACCOUNTING RESEARCH<\/i>, 36<\/i>, 43-50. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Koch, C., and W\u00fcstemann, J. (2017). Wirtschaftspr\u00fcfung case by case L\u00f6sungen nach HGB mit Hinweisen auf ISA und US-GAAS<\/i>. Betriebs-Berater Studium – BWL case by case.<\/div>\n
Ortner, J. (2017). Gestaltung anreizkompatibler Entlohnungssysteme f\u00fcr Vorstand und Aufsichtsrat<\/i>.<\/div>\n<\/div>\t\n<\/div>\n\n

2016<\/h3>\n\t
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Gill, A., and Walz, U. (2016). Are VC-backed IPOs delayed trade sales?. JOURNAL OF CORPORATE FINANCE<\/i>, 37<\/i>, 356-374. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2015<\/h3>\n\t
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B\u00f6ckling, F., Ortner, J., and Velthuis, L. (2015). Abschreibungen mal anders. Controlling &amp; Management Review<\/i>, 59<\/i>(6), 33-39. DOI<\/a><\/div>\n
Gill, A., and Visnjic, N. (2015). Performance Benefits of Tight Control. The Journal of Private Equity<\/i>, 18<\/i>(3), 41-54. DOI<\/a><\/div>\n
Gill, A., and Visnjic, N. (2015). Performance Benefits of Tight Control. The Journal of Private Equity<\/i>, 150513072836008-150513072836008. DOI<\/a><\/div>\n
Velthuis, A., and Velthuis, L. (2015). Projektcontrolling und der Faktor Mensch. Controlling<\/i>, 27<\/i>(7), 362-367. DOI<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2014<\/h3>\n\t
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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<\/i>, 33<\/i>(3), 105-128. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2013<\/h3>\n\t
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Eimuth, A., and Velthuis, L. (2013). Werth\u00fcrden zur Investitionssteuerung \u2014 Ein unl\u00f6sbares Puzzle?. Controlling &amp; Management Review<\/i>, 57<\/i>(4), 52-57. DOI<\/a><\/div>\n
Koch, C., and Schunk, D. (2013). Limiting liability? : Risk and ambiguity attitudes under real losses. Schmalenbach business review<\/i>, 65<\/i>(1), Seiten: 54-75.<\/div>\n<\/div>\t\n<\/div>\n\n

2012<\/h3>\n\t
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Koch, C., and W\u00fcstemann, J. (2012). Explaining and evaluating the production of audits : potentials, challenges and findings. Betriebswirtschaftliche Forschung und Praxis<\/i>, 64<\/i>(5), Seiten: 508-532.<\/div>\n
Koch, C., Weber, M., and W\u00fcstemann, J. (2012). Can auditors be independent? : Experimental evidence on the effects of client type. European accounting review<\/i>, 21<\/i>(4), Seiten: 797-823. Author\/Publisher URL<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2010<\/h3>\n\t
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Vergleich von Praxiskonzepten zur wertorientierten Unternehmenssteuerung. (2010). Schmalenbachs Zeitschrift f\u00fcr betriebswirtschaftliche Forschung<\/i>, 62<\/i>(7), 797-820. DOI<\/a><\/div>\n
Koch, C., and Schmidt, C. (2010). Disclosing conflicts of interest : do experience and reputation matter?. Accounting, organizations and society<\/i>, 35<\/i>(1), Seiten: 95-107. Author\/Publisher URL<\/a><\/div>\n
Koch, C., and W\u00fcstemann, J. (2010). Zinseffekte und Kostensteigerungen in der R\u00fcckstellungsbewertung nach BilMoG. Betriebs-Berater<\/i>, 65<\/i>(18), Seiten: 1075-1078.<\/div>\n<\/div>\t\n<\/div>\n\n

2009<\/h3>\n\t
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Pfeiffer, T., and Velthuis, L. (2009). Incentive System Design Based on Accrual Accounting: A Summary and Analysis. Journal of Management Accounting Research<\/i>, 21<\/i>(1), 19-53. DOI<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2007<\/h3>\n\t
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Velthuis, L. J. (2007). Effiziente Kapitalallokation in der Banksteuerung. Schmalenbachs Zeitschrift f\u00fcr betriebswirtschaftliche Forschung<\/i>, 59<\/i>(S57), 184-210. DOI<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

2005<\/h3>\n\t
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Pfeiffer, T., and Velthuis, L. (2005). On the optimality of linear contracts to induce goal-congruent investment behaviour. APPLIED ECONOMICS LETTERS<\/i>, 12<\/i>(4), 207-211. DOI<\/a> Author\/Publisher URL<\/a><\/div>\n
Koch, C. (2005). Die \u00f6ffentlich-rechtliche Stellung des Wirtschaftspr\u00fcfers im internationalen Kontext (insbesondere EU). Der Konzern<\/i>, 3<\/i>(11\/12), Seiten: 723-733.<\/div>\n<\/div>\t\n<\/div>\n\n

1998<\/h3>\n\t
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Velthuis, L. (1998). Lineare Erfolgsbeteiligung<\/i>. Physica-Verlag HD. DOI<\/a><\/div>\n<\/div>\t\n<\/div>\n\n

Not dated<\/h3>\n\t
\n\n\t\n\t
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Bauer, K., and Gill, A. Mirror, Mirror on the Wall: Machine Predictions and Self-Fulfilling Prophecies. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n
Gill, A., and Heller, D. Intellectual Property and Leverage: The Role of Patent Portfolios. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n
Gill, A., and Visnjic, N. Performance Benefits of Tight Control. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n
Gill, A., Heinz, M., Schumacher, H., and Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n
Gill, A., Heinz, M., Schumacher, H., and Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n
Gill, A., Schumacher, H., Heinz, M., and Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n
Gillenkirch, R. M., and Velthuis, L. Subjective Evaluations of Risk Taking Decisions Determinants and Consequences of Outcome Bias. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n
Gillenkirch, R. M., and Velthuis, L. J. Subjective Evaluations of Risk Taking Decisions: Experimental Evidence on Outcome Biases and Their Consequences. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n
Hett, F., Gill, A., and Tischer, J. Time Inconsistency and Overdraft Use: Evidence from Transaction Data and Behavioral Measurement Experiments. SSRN Electronic Journal<\/i>. Accepted. DOI<\/a><\/div>\n<\/div>\t\n<\/div>\n
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