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The use of business risk audit perspectives by non-Big 4 audit firms
Buuren, Joost van; Koch, Christopher; Nieuw Amerongen, … - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 105-128
Persistent link: https://www.econbiz.de/10010407812
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Regulierung durch Transparenz : ökonomische Analysen, empirische Befunde und Empfehlungen für eine europäische Kapitalmarktregulierung
Wüstemann, Jens; Bischof, Jannis; Koch, Christopher - In: Kapitalmarktgesetzgebung im europäischen Binnenmarkt, (pp. 1-21). 2008
Persistent link: https://www.econbiz.de/10003783827
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Disclosing conflicts of interest : do experience and reputation matter?
Koch, Christopher; Schmidt, Carsten - In: Accounting, organizations and society : an … 35 (2010) 1, pp. 95-107
Persistent link: https://www.econbiz.de/10003953954
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Disclosing Conflict of Interest - Do Experience and Reputation Matter?
Koch, Christopher - 2010
In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting … and find, to the opposite, that disclosure reduces bias in auditors' reporting as predicted by economic theory. Third, we …
Persistent link: https://www.econbiz.de/10013148129
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Disclosing Conflict of Interest - Do Experience and Reputation Matter?
Koch, Christopher; Schmidt, Carsten - 2022
In a controlled laboratory experiment, we investigate the effects of disclosing conflicts of interest on the reporting … and find, to the opposite, that disclosure reduces bias in auditors' reporting as predicted by economic theory. Third, we …
Persistent link: https://www.econbiz.de/10014055984
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Haftungserleichterungen bei der Offenlegung von Zukunftsinformationen in den USA
Koch, Christopher - 2004
Persistent link: https://www.econbiz.de/10013443199
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Limiting liability? : risk and ambiguity attitudes under real losses
Koch, Christopher; Schunk, Daniel - In: Schmalenbach business review : sbr 65 (2013) 1, pp. 54-75
Persistent link: https://www.econbiz.de/10009689225
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Can auditors be independent? : experimental evidence on the effects of client type
Koch, Christopher; Weber, Martin; Wüstenmann, Jens - In: European accounting review 21 (2012) 4, pp. 797-823
Persistent link: https://www.econbiz.de/10009682723
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Essays on behavioral economics and auditing
Koch, Christopher - 2008
Persistent link: https://www.econbiz.de/10003721402
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Joint Audit, Audit Market Structure, and Consumer Surplus
Guo, Qiang - 2017
We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a...
Persistent link: https://www.econbiz.de/10012951529