Publications

Prof. Dr. Christopher Koch

 

Refereed Publications (A/A+)

• Downar, Benedikt, Jürgen Ernstberger & Christopher Koch. Who Makes Partner in Big 4 Audit Firms?, Accounting, Organizations and Society, forthcoming.
• Downar, Benedikt, Jürgen Ernstberger & Christopher Koch. Determinants and consequences of auditor dyad formation  at the top level of audit teams, Accounting, Organizations and Society, forthcoming.
• Ernstberger, Jürgen, Christopher Koch, Eva Maria Schreiber & Greg Trompeter. Are Audit Firms' Compensation Policies Associated With Audit Quality? Contemporary Accounting Research, Vol. 37, Issue 1, pp. 218-244.
• Koch, Christopher & Steven E. Salterio. 2017. The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments, The Accounting Review, Vol. 97, Issue 5, pp. 117-142.
• Guo, Qiang, Christopher Koch & Aiyong Zhu. 2017. Joint Audit, Audit Market Structure, and Consumer Surplus, Review of Accounting Studies, Vol. 22, Issue 4, pp. 1595-1627.
• Koch, Christopher, Martin Weber & Jens Wüstemann. 2012. Can Auditors Be Independent? – Experimental Evidence on the Effects of Client Type, European Accounting Review, Vol. 21, Issue 4, pp. 797-823.
• Koch, Christopher & Carsten Schmidt. 2010. Disclosing Conflicts of Interest - Do Experience and Reputation Matter?, Accounting, Organizations & Society, Vol. 35, Issue 1, pp. 95-107.

Further Refereed Publications

• Englert, Mario, Christopher Koch & Jens Wüstemann. The Effects of the Financial Crisis on the Organizational Reputation of Banks: An Empirical Analysis of Newspaper Articles. Business & Society, forthcoming.
• Bozhinov, Viktor, Christopher Koch & Thorsten Schank. 2019. The Second Glass Ceiling: Women’s Role in Supervisory Boards of German Firms, Schmalenbach Business Review, Vol. 71, Issue 3, pp. 385-411.
• van Buuren, Joost, Christopher Koch, Niels van Nieuw Amerongen & Arnold Wright. 2018. Evaluating the Change Process for Business Risk Auditing: Legitimacy Experiences of Non-Big 4 Auditors, Auditing: A Journal of Practice & Theory, Vol. 37, Issue 2, pp. 249-269.
• Ahmadi, Zahra, Peter Martens, Christopher Koch, Thomas Gottron & Stefan Kramer. 2018. Towards Bankruptcy Prediction: Deep Sentiment Mining to Detect Financial Distress from Business Management Reports. 2018 IEEE International Conference on Data Science and Advanced Analytics, DSAA 2018, Florence, Italy. Conference Proceedings.
• Koch, Christopher. 2015. Book review "Accounting Ethics" by Iris Stuart, Bruce Stuart, Lars J.T. Pedersen. The International Journal of Accounting, Volume 50, Issue 3, Pages 352-354.
• van Buuren, Joost, Christopher Koch, Niels van Nieuw Amerongen & Arnold Wright. 2014. The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms, Auditing: A Journal of Practice & Theory, Vol. 33, Issue 3, pp. 105-128.
• Koch, Christopher & Wüstemann, Jens:
  "Experimental Analysis", Oxford Handbook on Public Accountability, eds.: M. Bovens, B. Goodin, T. Schillemans, Oxford University Press, Oxford 2014, pp. 127–142.
• Koch, Christopher & Daniel Schunk. 2013. Limiting Liability? - Risk and Ambiguity Attitudes under Real Losses, sbr Schmalenbach Business Review, Vol. 65, Issue 1, pp. 54-75.
• Koch, Christopher & Jens Wüstemann. 2012. Explaining and Evaluating the Production of Audits - Potentials, Challenges and Findings, Betriebswirtschaftliche Forschung und Praxis, Vol. 64, Issue 5, pp. 508-532.

 

Further Publications

• Heinen, Vanda & Christopher Koch. 2018. Stimmrechtsberater in der Corporate Governance - Implikationen für Unternehmen. Betriebs-Berater (BB), 73. Jg., S. 2731-2735.
• Heinen, Vanda & Christopher Koch. 2018. Stimmrechtsberater in der Corporate Governance - Implikationen für Unternehmen. Audit Committee Quarterly, Heft 4, S. 8-10 (Kurzfassung des BB-Beitrags).
• "Zinseffekte und Kostensteigerungen bei der Rückstellungsbewertung nach BilMoG", Betriebs-Berater (BB), 65. Jg. (2010), S. 1075-1078.
• Wüstemann, Jens & Christopher Koch (2010):
  "Rückstellungsbewertung nach BilMoG – Regelungsziele, Regelungslösungen und Regelungsbegründungen aus Sicht von Bilanzrecht und Betriebswirtschaftslehre, IFRS und BilMoG – Herausforderungen für das Bilanz- und Prüfungswesen", hrsg. v. K. Küting/N. Pfitzer/C.-P. Weber , Schäffer Poeschel, Stuttgart 2010, S. 315-336.
• Wüstemann, Jens, Jannis Bischof & Christopher Koch (2008):
  "Regulierung durch Transparenz - Ökonomische Analysen, empirische Befunde und Empfehlungen für eine europäische Kapitalmarktregulierung", Kapitalmarktgesetzgebung im Europäische Binnenmarkt, hrsg. von Klaus J. Hopt/Rüdiger Veil/ Jörn Axel Kämmerer, Mohr Siebeck, Tübingen 2008, S. 1-18.
• Koch, Christopher (2005):
  "Die öffentlich-rechtliche Stellung des Wirtschaftsprüfers im internationalen Kontext (insbesondere EU)", Der Konzern, 3. Jg. (2005), S. 723-733.

 

Textbooks

• Koch, Christopher:
  "Corporate Governance case by case". Frankfurt: Fachmedien Recht und Wirtschaft, 2. Aufl. (2019).
• Koch, Christopher & Jens Wüstemann:
  "Wirtschaftsprüfung case by case". Frankfurt: Fachmedien Recht und Wirtschaft, 5. Aufl. (2017).