Christopher Koch

Personal Details

First Name:	Christopher
Middle Name:
Last Name:	Koch
Suffix:
RePEc Short-ID:	pko257
Terminal Degree:	2008 Fakultät für Betriebswirtschaftslehre; Universität Mannheim (from RePEc Genealogy)

Affiliation

Gutenberg School of Management and Economics
Johannes Gutenberg-Universität Mainz

Mainz, Germany
http://wiwi.uni-mainz.de/
RePEc:edi:awmaide (more details at EDIRC)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

1. Christopher Koch & Annette Koehler & Kristina Yankova, 2016. "Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias?," Working Papers 1623, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, revised 2016.

   Cited by:

   1. Rashid, Abdul & Ghazi, Muhammad Saarim, 2021. "Factors affecting Sharī‘ah audit quality in Islamic banking institutions of Pakistan: a theoretical framework," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 28, pages 124-140.

2. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications 07-59, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
   • Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.

   Cited by:

   1. Luis Porcuna-Enguix & Elisabeth Bustos-Contell & José Serrano-Madrid & Gregorio Labatut-Serer, 2021. "Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory," Mathematics, MDPI, vol. 9(23), pages 1-22, November.
   2. Barabás, Tünde, 2013. "On the Independence of Auditors, with Special Regard to the Financial Sector," Public Finance Quarterly, Corvinus University of Budapest, vol. 58(2), pages 184-198.
   3. Florian Hoos & Jorien Louise Pruijssers & Michel W. Lander, 2019. "Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism," Journal of Business Ethics, Springer, vol. 156(2), pages 563-575, May.

3. Koch, Christopher & Schunk, Daniel, 2007. "The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion," Sonderforschungsbereich 504 Publications 07-04, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
   • Koch, Christopher & Schunk, Daniel, 2007. "The case for limited auditor liability : the effects of liability size on risk aversion and ambiguity aversion," Papers 07-04, Sonderforschungsbreich 504.

   Cited by:

   1. Marciano Siniscalchi, 2007. "Vector Expected Utility and Attitudes toward Variation," Discussion Papers 1455, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
      • Marciano Siniscalchi, 2009. "Vector Expected Utility and Attitudes Toward Variation," Econometrica, Econometric Society, vol. 77(3), pages 801-855, May.

4. Koch, Christopher & Schmidt, Carsten, 2006. "Disclosing Conflict of Interest - Does Experience and Reputation Matter?," Sonderforschungsbereich 504 Publications 06-10, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.

   Cited by:

   1. George Loewenstein & Daylian M. Cain & Sunita Sah, 2011. "The Limits of Transparency: Pitfalls and Potential of Disclosing Conflicts of Interest," American Economic Review, American Economic Association, vol. 101(3), pages 423-428, May.
   2. Ismayilov, Huseyn & Potters, Jan, 2013. "Disclosing advisor's interests neither hurts nor helps," Journal of Economic Behavior & Organization, Elsevier, vol. 93(C), pages 314-320.

5. Koch, Christopher, 2004. "Behavioral Economics und die Unabhängigkeit des Wirtschaftsprüfers - Ein Forschungsüberblick," Sonderforschungsbereich 504 Publications 04-37, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.

   Cited by:

   1. Patrick Velte & Stefan Weber, 2010. "Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(4), pages 393-417, March.

Articles

1. Koch, Christopher & Schmidt, Carsten, 2010. "Disclosing conflicts of interest - Do experience and reputation matter?," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 95-107, January.

   Cited by:

   1. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
   2. Rose, Susannah L. & Sah, Sunita & Dweik, Raed & Schmidt, Cory & Mercer, MaryBeth & Mitchum, Ariane & Kattan, Michael & Karafa, Matthew & Robertson, Christopher, 2021. "Patient responses to physician disclosures of industry conflicts of interest: A randomized field experiment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 166(C), pages 27-38.
   3. Gesche, Tobias, 2021. "De-biasing strategic communication," Games and Economic Behavior, Elsevier, vol. 130(C), pages 452-464.
   4. Bert Scholtens & Feng‐Ching Kang, 2013. "Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(2), pages 95-112, March.
   5. Sascha Behnk & Iván Barreda-Tarrazona & Aurora García-Gallego, 2017. "An experimental test of reporting systems for deception," Working Papers 2017/11, Economics Department, Universitat Jaume I, Castellón (Spain).
   6. Kartal, Melis & Tremewan, James, 2018. "An offer you can refuse: The effect of transparency with endogenous conflict of interest," Journal of Public Economics, Elsevier, vol. 161(C), pages 44-55.
      • Melis Kartal & James Tremewan, 2016. "An offer you can refuse: the effects of transparency with endogenous conflict of interest," Vienna Economics Papers vie1602, University of Vienna, Department of Economics.
   7. Effron, Daniel A. & Raj, Medha, 2021. "Disclosing interpersonal conflicts of interest: Revealing whom we like, but not whom we dislike," Organizational Behavior and Human Decision Processes, Elsevier, vol. 164(C), pages 68-85.
   8. Behnk, Sascha & Barreda-Tarrazona, Iván & García-Gallego, Aurora, 2019. "Deception and reputation – An experimental test of reporting systems," Journal of Economic Psychology, Elsevier, vol. 71(C), pages 37-58.
   9. Cardinaels, Eddy & Jia, Y., 2015. "How audits moderate the effects of incentives and peer behavior on misreporting," Other publications TiSEM 15e939fa-d6dd-4bda-824d-e, Tilburg University, School of Economics and Management.
   10. Tobias Gesche, 2016. "De-biasing strategic communication," ECON - Working Papers 216, Department of Economics - University of Zurich, revised Sep 2021.
   11. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
   12. de Meza, David Emmanuel & Irlenbusch, Bernd & Reyniers, Diane, 2010. "Disclosure, Trust and Persuasion in Insurance Markets," IZA Discussion Papers 5060, Institute of Labor Economics (IZA).
   13. Thomas G. Canace & Leigh Salzsieder & Tammie J. Schaefer, 2023. "Preventing Disclosure-Induced Moral Licensing: Evidence from the Boardroom," Journal of Business Ethics, Springer, vol. 187(4), pages 841-857, November.
   14. Behnk, Sascha & Barreda-Tarrazona, Iván & García-Gallego, Aurora, 2014. "The role of ex post transparency in information transmission—An experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 101(C), pages 45-64.
   15. Ali Meftah Gerged & Khaldoon Albitar & Lara Al‐Haddad, 2023. "Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2789-2810, July.
   16. Eddy Cardinaels & Yuping Jia, 2016. "How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 183-204, May.
   17. Chen, D.L. & Levonyan, V. & Reinhart, S.E. & Taksler, G., 2014. "Do Payment Disclosure Laws Affect Industry-Physician Relationships?," Health, Econometrics and Data Group (HEDG) Working Papers 14/24, HEDG, c/o Department of Economics, University of York.
   18. Sascha Behnk & Iván Barreda-Tarrazona & Aurora García-Gallego, 2012. "Reducing deception through subsequent transparency - An experimental investigation," Working Papers 2012/14, Economics Department, Universitat Jaume I, Castellón (Spain).

More information

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Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 2 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.

1. NEP-ACC: Accounting and Auditing (2) 2006-10-21 2008-04-04
2. NEP-EXP: Experimental Economics (2) 2006-10-21 2008-04-04
3. NEP-CBE: Cognitive and Behavioural Economics (1) 2008-04-04

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