Publications

selections by year:

Peer-Reviewed Publications

(17) Die "Top Management"-Vergütung in der Wirtschaftsprüfung - Eine Auswertung der Vergütungsstrukturen in Transparenzberichten im Vergleich zu etablierten Profit-Sharing-Systemen [The "top management"-compensation in auditing - an analysis of transparency reports], in: Die Wirtschaftsprüfung (WPg), Vol. 71. (2018), in press (with P. Jahn; D. Ulrich).
(16) Have Estimates of Cost Stickiness Changed Across Listing Cohorts?, in: Journal of Management Control (JoMaC), Iss. 2, Vol. 28. (2018), p. 161-181 (with S. Hartlieb). Working Paper version available here: Link
(15) Intelligence, Institutions, A Culture of Secrecy and Earnings Management, in: Corporate Ownership and Control, Iss. 4, Vol. 15 (2018), p. 96-106. Full-text available here: Link
(14) Institutional Correlates with Female Board Representation, in: Finance Research Letters (FRL), Vol. 24. (2018), p. 238-246 (with H. Rupertus). Working Paper version available here: Link
(13) Zur Offenlegungspraxis von Prüfungshonoraren bei Genossenschaftsbanken und Sparkassen [Issues involving the disclosure of audit fees by German savings and cooperative banks], in: Die Wirtschaftsprüfung (WPg), Iss. 1, Vol. 71 (2018), p. 2-10 (with D. Kaya; D. Zentgraf).
(12) Der Nachwuchsmangel beginnt (spätestens) im Hörsaal - Was kann der Berufsstand tun? Einige Anregungen zur Kooperation zwischen Hochschulen und Wirtschaftsprüfern [The talent shortage starts in the lecture hall - What can audit firms do?], in: Die Wirtschaftsprüfung (WPg), Iss. 19, Vol. 70. (2017), p. 1104-1110 (with M. Bravidor).
(11) "Looking for FACTs": Entwicklung der Absolventenzahlen in Finanzierung, Rechnungswesen und Steuerlehre ["Looking for FACTs": Graduation Trends in Accounting, Finance, and Taxation], in: Steuer und Wirtschaft (StuW), Iss. 3, Vol. 94 (2017), p. 281-299 (with M. Bravidor). Online Appendix available here: Link.
(10) Wer prüft den deutschen Kapitalmarkt? Eine empirische Untersuchung der Transparenzberichte 2010 bis 2015 [Who audits the German capital market? An empirical investigation of Transparency Reports from 2010 to 2015], in: Die Wirtschaftsprüfung (WPg), Iss. 9, Vol. 70. (2017), p. 487-495 (with R. Heidrich).
(9) Die Umsetzung der Transparenzrichtlinie-Änderungsrichtlinie in Deutschland [The application of the revised Directive on transparency requirements for listed companies in Germany], in: Zeitschrift für Corporate Governance (ZCG), Iss. 2, Vol. 12, p. 63-67 (with V. Balzer).
(8) Überalterung und Nachwuchssorgen – nur ein Problem nach den Berufsexamina? Beschäftigungssituation und Demographie in Wirtschaftsprüfung, Steuerberatung und Rechnungswesen im Vergleich [Demographic Problems in Auditing and Tax Advisory], in: Die Wirtschaftsprüfung (WPg), Iss. 20, Vol. 69 (2016), p. 1142-1150 (with M. Bravidor; J. Krüger).
(7) Wert- und risikoorientierte Portfoliokonzepte zur Ableitung von Restrukturierungsanlässen [Restructuring with Value- and Risk-based Portfolios], in: Zeitschrift Führung + Organisation (zfo), Iss. 5, Vol. 85 (2016), p. 348-354. Full-text available here: Link.
(6) APAReG: Rückblick auf ein Jahrzehnt APAK - Empirische Befunde zur Aufsicht über die Abschlussprüfung [APAReG: Looking back on One Decade of AOC - Empirical Evidence on Audit Oversight], in: Die Wirtschaftsprüfung (WPg), Iss. 9, Vol. 69 (2016), p. 487-494 (with M. Roestel).
(5) Stakeholder influence on earnings management: Ethical considerations and potential avenues, in: Corporate Ownership & Control, Iss. 3, Vol. 13 (2016), p. 89-99.
(4) Vertrauen ist gut, Enforcement ist besser? Eine Bilanz nach zehn Jahren DPR [10 Years of German Enforcement] (Part 2), in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Iss. 11, Vol. 15 (2015), p. 548 - 557 (with S. Steuer).
(3) Vertrauen ist gut, Enforcement ist besser? Eine Bilanz nach zehn Jahren DPR [10 Years of German Enforcement] (Part 1), in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), Iss. 10, Vol. 15 (2015), p. 485 - 489 (with S. Steuer).
(2) An audit is an audit? Evidence from the German private firm sector, in: Business Administration Review (BARev), Vol. 73 (2013), p. 325 - 353. Full-text available here: Link.
(1) Stakeholder influence on earnings management behavior by German private firms, 2013, Bielefeld, Univ., Diss., 2014.

Other Publications

(9) The Impact of Auditor Rotation, Audit Firm Rotation and Non Audit Services on Earnings Quality, Audit Quality and Investor Perceptions: A Literature Review, in: Journal of Governance and Regulation, Vol. 7. (2018), p. 74-90 (mit P. Velte). Full-text available here: Link.
(8) M&A-Forschung im Lichte verschiedener Denkschulen [Schools of thought in M&A research], in: Wirtschaftswissenschaftliches Studium (WiSt), Iss. 10, Vol. 45. (2016), p. 557-559 (with G. Stammel).
(7) Den Berufseinstieg in die Wirtschaftsprüfung leicht gemacht: Praktika als erfolgreiches Mittel zur Personalgewinnung [Internships as a means to enter the audit profession], in: WPK Magazin, Iss. 3, Vol. 55. (2016), p. 46-48 (with M. Bravidor). Full-text available here: Link.
(6) Geschäftsstrategie des Mandanten und Prüfungsanstrengung: Normenbasierte und empirische Evidenz [Customer's business strategy and audit effort], in: Der Betrieb (DB), Iss. 25, Vol. 69. (2016), p. 1449-1454 (with S. Hartlieb).
(5) Geld ist nicht alles [Money is not everything - early evidence on career preferences of accounting students], in: DATEV Magazin, Iss. 6, Vol. 23. (2016), p. 29 - 31 (with M. Bravidor). Full-text available here: Link.
(4) Konzepte der Erfolgsmessung bei M&A-Transaktionen [Concepts of measuring success in M&A-transactions], in: Corporate Finance (CF), Iss. 1-2, Vol. 7. (2016), p. 38 - 44 (with G. Stammel).
(3) Szenarioanalyse und Jahresabschlusssimulation im Controlling zur proaktiven Vermeidung von Unternehmenskrisen [Scenario-analysis and financial statement simulation to prevent corporate crises], in: Der Betrieb (DB), Iss. 50, Vol. 68 (2015), p. 2885 - 2892.
(2) Ist die Promotion für die Generation Y noch attraktiv? [Is getting a Ph.D. still an attractive option for Generation Y?], in: Forschung & Lehre, Iss. 11, Vol. 22 (2015), p. 930 - 932 (with. M. Bravidor). Full-text available here: Link.
(1) Die Abschlussprüfung [Auditing], in: Das Wirtschaftsstudium (WISU), Vol. 44 (2015), p. 776 - 783 (with M. Bravidor; C. Mehnert).

Working Paper

(10) Board Gender Diversity and its Effects on Capital Markets: New International Evidence, 2018 (with H. Rupertus). Available here: Link
(9) Evidence on the Trade-Off between Cost Stickiness and Income Smoothing, 2018 (with S. Hartlieb). Available here: Link
(8) Does Social Capital Affect Asymmetric Cost Behaviour? Evidence from U.S. Counties, 2018 (with S. Hartlieb; B. Eierle). Available here: Link
(7) When you say nothing (at all) – a textual approach to the opaqueness of private firms’ narrative disclosures, 2018 (with C. Wittmann; M. Bravidor).
(6) German Business Students’ Career Aspirations in Accounting, Taxation & Finance and their Relation to Personality Traits, 2018 (with M. Bravidor; J. Krüger; C. Scharf). Available here: Link
(5) What happens if private accounting information becomes public? The effect of small firms’ mandatory public disclosure on their access to bank debt, 2018 (with S. Deno; C. Homburg). Available here: Link
(4) Accounting Information in the Bond Market - The Financial Distress Perspective, 2017 (with R. Hofmann). Available here: Link
(3) Audit Quality Convergence: A Time-Series Analysis, 2016 (with S. Seavey, J. Hoelscher).
(2) Earnings and Balance-Sheet Properties and the Interplay of Tax Incentives and Tax Enforcement, 2016. Available here: Link
(1) The Financial Burden of Regulation – Exploring Macroeconomic and Institutional Ties with the Demand for Accounting Services, 2016 (with M. Bravidor). Available here: Link

Additional Publications

  • Spannungsverhältnis von EZB und Eurostabilität [ECB and Euro stability] (with T. Alberts), Contribution to a blog at openeurope Berlin, 10/22/2015. Available here: Link

Presentations in Research Seminars (Selection)

  • Costs and Benefits of Accounting Services − Evidence from Europe, Accounting Workshop, University of Nebraska-Lincoln, August 2017.
  • Evidence on the Trade-Off between Cost Stickiness and Income Smoothing, Forschungskolloquium Finanzen, Rechnungswesen und Steuern, University of Göttingen, January 2017.
  • Financial distress-induced credibility of information signals in the corporate bond market, Brown Bag Seminar in Accounting, IE Business School, July 2015.
  • Information signals and the corporate debt market, Research Seminar in Innovation & Organization, University of Groningen, The Netherlands, March 2014.
  • Dynamic properties of earnings in the bond market, Accounting Seminar, University of Amsterdam, The Netherlands, June 2013.
  • Employee co-determination of German private companies - Smooth earnings as a job protection instrument?, Accounting Seminar, London School of Economics, Great Britain, February 2013.
  • Dynamic properties of earnings in the bond market, Accounting Seminar, Tilburg University, The Netherlands, February 2013.
  • Employee co-determination of German private companies - Smooth earnings as a job protection instrument?, ERIM Research Seminar in Accounting, Erasmus University Rotterdam and Rotterdam School of Management, The Netherlands, December 2012.
  • Dynamic properties of earnings in the bond market, Center for Accounting Research Lunch Seminar, University of Graz, Austria, November 2012.
  • Dynamic properties of earnings in the bond market, Accounting Research Seminar, Curtin University of Technology, Perth, Australia, September 2012.
  • Dynamic properties of earnings in the bond market, Accounting and Finance Research Seminar, University of Western Australia, Perth, Australia, August 2012.
  • Banks’ influence on clients’ earnings management behavior - Evidence from a bank-centered economy, MARC Research Seminar in Accounting, Maastricht University, The Netherlands, February 2012.
  • Employee co-determination of German private companies - Smooth earnings as a job protection instrument?, VWL-Kolloquium, Ruhr-University Bochum, Germany, January 2012.

Conference Presentations

  • German Business Students’ Career Aspirations in Accounting, Taxation & Finance: The Relation to Personality Traits, 2018 VHB/IAAER Annual Accounting Conference, Berlin, February 2018.
  • Costs and Benefits of Accounting Services − Evidence from Europe, 2018 VHB/IAAER Annual Accounting Conference, Berlin, February 2018 (presented by co-author).
  • Does Social Capital Affect Asymmetric Cost Behaviour? Evidence from U.S. Counties, 2018 AAA Management Accounting Section Midyear Meeting, Scottsdale (AZ), USA, January 2018 (presented by co-author).
  • Evidence on the Trade-Off between Cost Stickiness and Income Smoothing, 40th Annual Congress of the European Accounting Association, Valencia, Spain, May 2017 (presented by co-author).
  • Evidence on the Trade-Off between Cost Stickiness and Income Smoothing, 2017 Management Accounting Section Midyear Meeting, San Juan (PR), USA, January 2017.
  • Evidence on the Trade-Off between Cost Stickiness and Income Smoothing, 12th Workshop on European Financial Reporting (EUFIN), Fribourg, Schweiz, September 2016 (presented by co-author).
  • Female Board Representation and Capital Markets: International Evidence, 78. Annual Congress of the German Academic Association of Business Administration, Munich, May 2016.
  • Who Wants to be an Accountant? Early Evidence on Career Decisions and Personality Traits of German Students, 39th Annual Congress of the European Accounting Association, Maastricht, The Netherlands, May 2016 (presented by co-author).
  • Female Board Representation and Capital Markets: International Evidence, 39th Annual Congress of the European Accounting Association, Maastricht, The Netherlands, May 2016 (presented by co-author).
  • Wer wird eigentlich Wirtschaftsprüfer? [Who wants to become an auditor?], 4. Jahrestagung "Perspektiven der Wirtschaftsprüfung", Frankfurt School of Finance & Management, May 2016.
  • Information Signals And Financial Distress In The Corporate Debt Market, 38th Annual Congress of the European Accounting Association, Glasgow, Großbritannien, April 2015.
  • Can enforcement be too strict? The case of tax office strictness, 10th Workshop on European Financial Reporting (EUFIN), Regensburg, Germany, September 2014.
  • Employee co-determination of German private companies - Smooth earnings as a job protection instrument?, Workshop on Accounting and Economics, Segovia, Spain, June 2012.
  • Banks’ influence on clients’ earnings management behavior - Evidence from a bank-centered economy, 35th Annual Congress of the European Accounting Association, Ljubljana, Slovenia, May 2012.
  • Banks’ influence on clients’ earnings management behavior - Evidence from a bank-centered economy, 7th Workshop on European Financial Reporting (EUFIN), Bamberg, Germany, September 2011.
  • New insights into earnings management - Evidence from Germany, 34th Annual Congress of the European Accounting Association, Rome, Italy, April 2011.
  • The interdependence of equity capital markets and accounting - a discussion of the Ohlson model, it’s application and possible modifications, International Conference on Operations Research, Munich, Germany, September 2010.

Universität Bayreuth -