(Datenauszug aus Forschungsinformationssystem)

2024

Bauer, K., und Gill, A. (2024). Mirror, Mirror on the Wall: Algorithmic Assessments, Transparency, and Self-Fulfilling Prophecies. INFORMATION SYSTEMS RESEARCH, 35(1). DOI Author/Publisher URL
Eufinger, C., Gill, A., und 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., Gillenkirch, R. M., Ortner, J., und Velthuis, L. (2024). Dynamics of Reliance on Algorithmic Advice. JOURNAL OF BEHAVIORAL DECISION MAKING, 37(4). DOI Author/Publisher URL
Gill, A., Heller, D., und 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., und Heller, D. (2024). Leveraging intellectual property: The value of harmonized enforcement regimes. JOURNAL OF BANKING & FINANCE, 163. DOI Author/Publisher URL
Guo, Q., Koch, C., und 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
Koch, C., und 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

2023

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
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
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
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
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

2022

Koch, C., und Kneflowski, M. (2022). Umgang mit Zielkonflikten in der Praxis – „New Corporate Governance“ als Lösungsmöglichkeit?. Betriebs-Berater, 70(35), 1963-1967.
Downar, B., Ernstberger, J., Koch, C., und 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
Guo, Q., Koch, C., und Zhu, A. (2022). The Value of Auditor Industry Specialization: Evidence from a Structural Model. ACCOUNTING REVIEW, 97(7), 193-222. DOI Author/Publisher URL

2021

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

2020

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

2019

Koch, C. (2019). Corporate Governance case by case.
Bozhinov, V., Koch, C., und 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

2018

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 (Hrsg.), 2018 IEEE 5th International Conference on Data Science and Advanced Analytics (DSAA) (S. 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.
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

2017

Guo, Q., Koch, C., und 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., und Wüstemann, J. (2017). Wirtschaftsprüfung case by case Lösungen nach HGB mit Hinweisen auf ISA und US-GAAS. Betriebs-Berater Studium – BWL case by case.
Eufinger, C., und Gill, A. (2017). Incentive-Based Capital Requirements. MANAGEMENT SCIENCE, 63(12), 4101-4113. DOI Author/Publisher URL
Koch, C., und 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., und Wollscheid, D. (2017). Incentive systems for risky investment decisions under unknown preferences. MANAGEMENT ACCOUNTING RESEARCH, 36, 43-50. DOI Author/Publisher URL

2016

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

2015

Böckling, F., Ortner, J., und Velthuis, L. (2015). Abschreibungen mal anders. Controlling & Management Review, 59(6), 33-39. DOI
Gill, A., und Visnjic, N. (2015). Performance Benefits of Tight Control. The Journal of Private Equity, 18(3), 41-54. DOI
Gill, A., und Visnjic, N. (2015). Performance Benefits of Tight Control. The Journal of Private Equity, 150513072836008-150513072836008. DOI
Velthuis, A., und Velthuis, L. (2015). Projektcontrolling und der Faktor Mensch. Controlling, 27(7), 362-367. DOI

2014

van Buuren, J., Koch, C., Amerongen, N. van N., und 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

2013

Eimuth, A., und Velthuis, L. (2013). Werthürden zur Investitionssteuerung — Ein unlösbares Puzzle?. Controlling & Management Review, 57(4), 52-57. DOI
Koch, C., und Schunk, D. (2013). Limiting liability? : Risk and ambiguity attitudes under real losses. Schmalenbach business review, 65(1), Seiten: 54-75.

2012

Koch, C., und 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., und 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

2010

Vergleich von Praxiskonzepten zur wertorientierten Unternehmenssteuerung. (2010). Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 62(7), 797-820. DOI
Koch, C., und 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., und Wüstemann, J. (2010). Zinseffekte und Kostensteigerungen in der Rückstellungsbewertung nach BilMoG. Betriebs-Berater, 65(18), Seiten: 1075-1078.

2009

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

2007

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

2005

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

1998

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

Nicht datiert

Bauer, K., und Gill, A. Mirror, Mirror on the Wall: Machine Predictions and Self-Fulfilling Prophecies. SSRN Electronic Journal. Accepted. DOI
Gill, A., Heinz, M., Schumacher, H., und Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal. Accepted. DOI
Gill, A., Heinz, M., Schumacher, H., und Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal. Accepted. DOI
Gill, A., Schumacher, H., Heinz, M., und Sutter, M. Trustworthiness in the Financial Industry. SSRN Electronic Journal. Accepted. DOI
Gill, A., und Heller, D. Intellectual Property and Leverage: The Role of Patent Portfolios. SSRN Electronic Journal. Accepted. DOI
Gill, A., und Visnjic, N. Performance Benefits of Tight Control. SSRN Electronic Journal. Accepted. DOI
Gillenkirch, R. M., und Velthuis, L. Subjective Evaluations of Risk Taking Decisions Determinants and Consequences of Outcome Bias. SSRN Electronic Journal. Accepted. DOI
Gillenkirch, R. M., und 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., und Tischer, J. Time Inconsistency and Overdraft Use: Evidence from Transaction Data and Behavioral Measurement Experiments. SSRN Electronic Journal. Accepted. DOI