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Publikationen seit 2015

2022

Bigus, J., Dreyer, F.: Country differences in the financial reporting framework and IPO underpricing, Abacus, conditionally accepted.

Fochmann, M.: Introduction to the Special Issue “Behavioral Taxation”, FinanzArchiv/Public Finance Analysis 78(1-2).

Blaufus, K., Fochmann, N., Hundsdoerfer, J., Milde, M.: How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation? European Accounting Review, https://doi.org/10.1080/09638180.2021.2018341.

Hundsdoerfer, J., Matthaei, E.: Gender Discriminatory Taxes, Fairness Perception, and Labor Supply, Public Finance Analysis 78(1-2), 156-207, https://doi.org/10.1628/fa-2021-0020.

2021

Evers, A., Matthaei, E.: Steuerplanung unter Unsicherheit: Eine Befragungsstudie zum Brexit, Steuer und Wirtschaft 98(3), 247-264.

Fochmann, M., Fochmann, N., Kocher, M., Müller, N.: Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups, Journal of Economic Behavior and Organization 185, 250-286.

Fochmann, M., Kölle, T., Hechtner, F., Overesch, M.: Combating Tax Evasion of Individuals: Prefilling and Restricting the Deductibility of Expenditures in Tax Returns, Journal of Business Economics/Zeitschrift für Betriebswirtschaft 91, 935-964.

2020

Alm, J., Blaufus, K., Fochmann, M., Kirchler, E., Mohr, P., Olson, N.E., Torgler, B.: Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective, FinanzArchiv/Public Finance Analysis 76 (4), 396-428.

Grahn, A. (2020). Precision and Manipulation of Non-Financial Information: The Curious Case of Environmental Liability, Abacus, Vol. 56 (4), 495-534.

Hundsdoerfer, J., Wagner, J.: How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal. Journal of Business Economics, 90(4), 495-536, https://doi.org/10.1007/s11573-019-00962-1

2019

Asbahr, K., Ruhnke, K.: Real effects of reporting key audit matters on auditor judgment and choice of action, International Journal of Auditing, 23, 165-180, https://doi.org/10.1111/ijau.12154.

Demmer, M., Pronobis, P., Yohn, T.L.: Financial Statement-Based Forecasts and Analyst Forecasts of Profitability: The Effect of Mandatory IFRS Adoption, Review of Accounting Studies, 24, https://doi.org/10.1007/s11142-019-9481-7

Fochmann, M., Wolf, N.: Framing and Salience Effects in Tax Evasion Decisions – An Experiment on Underreporting and Overdeducting, Journal of Economic Psychology 72, 260-277.

Fochmann, M., Jahnke, B., Wagener, A.: Does the Reliability of Institutions Affect Public Good Contributions? Evidence from a Laboratory Experiment, Scottish Journal of Political Economy 66, 434-458.

Hundsdoerfer, J.: Aktionspunkt 11 - Messung und Monitoring von Gewinnverkürzung und Gewinnverlagerung, in: Kofler / Schnitger: BEPS-Handbuch - Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne, Beck-Verlag.

Ruhnke, K., Heinrichs, M., Kundt, D.: Qualität des Prognoseberichts gem. DRS 20 und Schätzungen von Finanzanalysten – eine empirische Analyse, Betriebswirtschaftliche Forschung und Praxis (forthcoming).

Ruhnke, K., Schmidt, M.: The resolution of audit-detected misstatements, Journal of Applied Accounting Research, 20(1), 41-62, https://doi.org/10.1108/JAAR-08-2017-0079.

Ruhnke, K.: Auf dem Weg zu Big Data Analytics in der Abschlussprüfung, Die Wirtschaftsprüfung, 72(2), 64-71.

2018

Bigus, J. & Häfele, S., Shareholder Loans and Earnings Smoothing – Evidence from German Private Firms, European Accounting Review, 27(1), 37-74, http://dx.doi.org/10.1080/09638180.2016.1229206.

Dobbins, L., Eichfelder, S., Hechtner, F. & Hundsdoerfer, J.: Intertemporal income shifting around a large tax cut - the case of depreciations. Schmalenbach Business Review, 70(4), S. 313-340.

Eichfelder, S., Hechtner, F. & Hundsdoerfer, J.: Formula Apportionment: Factor Allocation and Tax Avoidance. European Accounting Review, 26, https://doi.org/10.1080/09638180.2017.1364165.

Kruschwitz, L., Löffler, A., Valuing the Tax Shield under Asymmetric Taxation. Schmalenbach Business Review, 70(1), 3-17, http://dx.doi.org/10.1007/s41464-017-0031-1.

Kruschwitz, L., Löffler, A., Lorenz, D., Divergent interest rates in the theory of financial markets. Quarterly Review of Economics and Finance, 71, 48-55, http://dx.doi.org/10.1016/j.qref.2018.09.003.

Ruhnke, K., Pronobis, P., Michel, M.: Effects of Audit Materiality Disclosures: Evidence from Credit Lending Decisions Adjustments, Betriebswirtschaftliche Forschung und Praxis, 70(4), 440-466.

Ruhnke, K., Heinrichs, M., Adomeit, F.: Determinanten der Qualität der Prognoseberichterstattung deutscher börsennotierter Unternehmen nach DRS 20, Internationale und kapitalmarktorientierte Rechnungslegung 2018, 283-292.

2017

Bigus, J. & Hillebrand, C., Bank Relationships and Private Firms’ Financial Reporting Quality, European Accounting Review, 26(2), 379-409, http://dx.doi.org/10.1080/09638180.2016.1152906.

Blaufus, K., Hechtner, F. & Möhlmann, A., The effect of tax preparation expenses for employees: Evidence from Germany, Contemporary Accounting Research, 34(1), S. 525-554, http://onlinelibrary.wiley.com/doi/10.1111/1911-3846.12240/epdf.

Dauth, T., Pronobis, P. & Schmid, S.:Exploring the Link between Internationalization of Top Management and Accounting Quality: International Experience of the CFO Matters. International Business Review, 26, 71-88.

Eichfelder, S. & Hechtner, F.: Tax Compliance Costs: Cost Burden and Cost Reliability, Public Finance Review, http://journals.sagepub.com/doi/10.1177/1091142117691603.

Hechtner, F.: Eine ökonomische Analyse der Besteuerung außerordentlicher Einkünfte nach der Fünftelregelung unter besonderer Berücksichtigung des Progressionsvorbehalts, Betriebswirtschaftliche Forschung und Praxis, 4, 472-512.

Ruhnke, K.: Transformation der Abschlussprüfung durch Big Data Analytics, Die Wirtschaftsprüfung, 70(8), 422-427.

2016

Bigus, J., Optimism and Auditor Liability, Accounting and Business Research, 46(6), 577-600, https://doi.org/10.1080/00014788.2015.1133275.

Bigus, J., Georgiou, N. & Schorn, P., Legal Form and Earnings Properties, European Accounting Review, 25(3), 515-548, https://doi.org/10.1080/09638180.2015.1051566.

Blaufus, K., Bob, J., Lorenz, D. & Trinks, M.: How Will the Court Decide? Tax Experts' versus Laymen's Predictions, European Accounting Review, 25(4), 771-792.

Blaufus, K., Hundsdoerfer, J., Jacob, M. & Sünwoldt, M.: Does Legality Matter? The Case of Tax Avoidance and Evasion, Journal of Economic Behavior and Organization, 127, 182-206.

Dobbins, L. & Jacob, M.: Do Corporate Tax Cuts Increase Investments? Accounting and Business Research 46(7), 731-759, http://dx.doi.org/10.1080/00014788.2016.1192985.

Kaya, D. & Pronobis, P.: The Benefits of Structured Data across the Information Supply Chain: Initial Evidence on XBRL Adoption and Loan Contracting of Private Firms. Journal of Accounting and Public Policy, 35(4), 417-436.

Kruschwitz, L., Löffler, A. & Lorenz, D.: Are Costs of Capital necessarily constant over Time and across States of Nature? The Quarterly Review of Economics and Finance, 60, 81-85.

Ruhnke, K., Schmidt, M.: Changing the institutional framework of the statutory audit: Internal stakeholders' perceptions of the associated benefits and costs, European Accounting Review, 25(1), 59-79.

Schäfer, H.B. & Bigus, J., Consequences of Different Eurobond Proposals, Review of Law and Economics, 12(3), 523-553,  https://doi.org/10.1515/rle-2016-0042.

2015

Bigus, J., Auditor Reputation Under Different Negligence Regimes, Abacus, 51(3), 356-378, https://doi.org/10.1111/abac.12051.

Bigus, J., Loss Aversion, Audit Risk Judgments, and Auditor Liability, European Accounting Review, 24(3), 581-606, https://doi.org/10.1080/09638180.2014.899920.

Blaufus, K., Hundsdoerfer, J., Jacob, M. & Sünwoldt, M.: Self-Serving Bias and Tax Morale, Economics Letters, 131, 91-93.

Hechtner, F., Kruschwitz, L., Löffler, A. & Möllmann, T.: Faustmann und der Einfluss von Steuern, AFJZ 5/6, 116-124.

Krauß, P., Pronobis, P. & Zülch, H.: Abnormal Audit Fees and Audit Quality: Initial Evidence from the German Audit Market, Journal of Business Economics, 85(1), 45-84.

Kruschwitz, L., Lorenz, D., Löffler, A. & Scholze, A.: Default triggers: Does a liquidity-based default imply over-indebtedness and vice versa? Advances in Quantitative Analysis of Finance & Accounting 13, 201-223.

Lorenz, D. & Löffler, A.: Robustness of personal rankings: the Handelsblatt example, Business Research 8, 189-212.

Ruhnke, K., Frey, F.: Einfluss der Finanzkrise auf das going concern-Berichterstattungsverhalten des Abschlussprüfers, Betriebswirtschaftliche Forschung und Praxis, 67(3), 328-348.