Christoph Watrin

University of Münster — Germany

Business, Management and Accounting · Social Sciences

17h-index851citations228works0.02yr avg
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Research Topics

Corporate Taxation and Avoidance(115), Taxation and Legal Issues(69), Auditing, Earnings Management, Governance(33), Corporate Finance and Governance(29), Taxation and Compliance Studies(29)

Publications228 total

Betriebsstätte und mobiles Arbeiten
Verlag Dr. Otto Schmidt eBooks·2025
Altered static respiratory compliance under invasive mechanical ventilation in SARS-CoV-2 infection in the development of respiratory sequelae
Respiratory Medicine·2025Open Access
The Reporting of Alternative Performance Measures in Germany and the Introduction of the ESMA Guidelines
Schmalenbach Journal of Business Research·2025Open Access
Altération de la compliance du système respiratoire sous ventilation mécanique invasive chez les patients atteints de COVID-19 et développement de séquelles respiratoires
Revue des Maladies Respiratoires Actualités·2024
The Information Environment of Firms with Worker Representation on Corporate Board
SSRN Electronic Journal·2023· 1 citedOpen Access
Country-by-Country Disclosures and Firms' Internal Information Environment
SSRN Electronic Journal·2023Open Access
Profit shifting and the attractiveness of Advance Pricing Agreements
Journal of Business Economics·2022· 1 cited
DOES TAX AVOIDANCE DIFFER BETWEEN ECONOMIES AND SECTORS? DETERMINANTS OF TAX AVOIDANCE IN DEVELOPED AND EMERGING ECONOMIES
Advances in Scientific and Applied Accounting·2022Open Access
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany
International Journal of Auditing·2022· 10 citedOpen Access
Monitoring or payroll maximization? What happens when workers enter the boardroom?
Review of Accounting Studies·2021· 24 citedOpen Access
Trouble in Paradise? Disclosure After Tax Haven Leaks
Journal of Accounting Auditing & Finance·2021· 17 citedOpen Access
„Gesellschaft mit beschränkter Haftung mit gebundenem Vermögen“ – Würdigung der vorgeschlagenen Anpassungen des KStG und des ErbStG
FinanzRundschau·2021
The impact of countries' transfer pricing rules on profit shifting
Journal of Applied Accounting Research·2020· 20 citedOpen Access
Classification of transfer pricing systems across countries
International Economics·2020· 15 cited
Der Beitrag der Empirie zur Betriebswirtschaftlichen Steuerforschung — Gedanken zum 100-jährigen Bestehen des Fachs
Steuer und Wirtschaft - StuW·2020
The alignment between reported profits and real activity in times of the BEPS Action Plan
Journal of International Accounting Auditing and Taxation·2020· 4 cited
The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour
Contabilidade, Gestão e Governança/UNB Contábil·2020· 2 citedOpen Access
Tax avoidance in different firm types and the role of nonfamily involvement in private family firms
Managerial and Decision Economics·2019· 32 citedOpen Access
Auditor-Provided Tax Services and Accounting for Tax Uncertainty
˜The œInternational journal of accounting/International journal of accounting·2019· 22 citedOpen Access
Ziffernanalyse in der steuerlichen Betriebsprüfung: Voraussetzungen, Funktionsweise, Anwendungsmöglichkeiten
OPUS (Augsburg University)·2019· 1 cited
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Frequent Co-authors

Martin Thomsen(9), Christiane Pott(8), Robert Ullmann(6), Alexander Brune(3), Sascha Kieback(3), Katharina Schulte Sasse(3), Nadine Ebert(2), Ralf Struffert(2), Otávio Gomes Cabello(2), Theodore J. Mock(2), Cristi A. Gleason(2), Friederike Lindscheid(2), Falko Weiß(2), Alex Augusto Timm Rathke(2), Amaury José Rezende(2), Norbert Herzig(2), Hanno Benhof(2), Luiz Eduardo Gaio(1), Anna Gold(1), S Burggraef(1)