Professur für Unternehmensrechnung und -besteuerung (Prof. Watrin)

Status: Organisation is active

Website: https://www.wiwi.uni-muenster.de/iub/

Address:

Universitätsstr. 14-16

48143 Münster

Germany

Publications

Silence is golden? – Analysing the transparency of ESG controversies in corporate reporting within the pharmaceutical and textile industry Schwoy, Sophia M.; Dutzi, Andreas; Messing, Juliane (2024) In: Management Decision, ahead-of-print. doi:10.1108/MD-10-2023-1988 Research article (journal) \| Peer reviewed \| Published
Profit shifting and the attractiveness of Advance Pricing Agreements Rathke, A.; Rezende, A.; Watrin, C.; Antonio, R. (2023) In: Journal of Business Economics, 93, 817-857. doi:10.1007/s11573-022-01125-5 Research article (journal) \| Peer reviewed \| Published
Staging or real commitment? CEO reputation management as a moderator of the influence of firm size on corporate social responsibility performance and controversies Schwoy, Sophia; Dutzi, Andreas; Corten, Maarten; Steijvers, Tensie (2023) In: Journal of Cleaner Production, 410. doi:10.1016/j.jclepro.2023.137325 Research article (journal) \| Peer reviewed \| Published
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany Kieback, S.; Thomsen, M.; Watrin, C. (2022) In: International Journal of Auditing, 26(4), 446-466. doi:10.1111/ijau.12290 Research article (journal) \| Peer reviewed \| Published
Does tax avoidance differ between economies and sectors? Determinants of tax avoidance in developed and emerging economies Gomes Cabello, O.; Watrin, C.; Botelho da Cora Moraes, M. (2022) In: Advances in Scientific and Applied Accounting, 15(2), 89-106. doi:10.14392/asaa.2022150204 Research article (journal) \| Peer reviewed \| Published

Show all publications (344)

Projects

Veräußerung von Anteilen an Tochterunternehmen im IFRS-Konzernabschluss Duration: 01/03/2015 - 01/03/2009 Type of project: Own resources project
Stock Price Associations with Expected and Unexpected Earnings (ERC) Duration: since 01/07/2014 Type of project: Own resources project
Der Einfluss von Mandatsdauer, Rotation und Nichtprüfungshonoraren auf die Qualität der Abschlussprüfung Duration: 01/05/2008 - 30/04/2012 Type of project: Own resources project
Unternehmensbewertung im Erbschaftsteuerrecht Duration: 01/06/2007 - 30/06/2011 Type of project: Own resources project
Vergütungsanreize und opportunistische Bilanzpolitik: Eine empirische Analyse von Aufsichtsrat und Abschlussprüfer Duration: 01/03/2007 - 01/03/2011 Type of project: Own resources project

Show all projects (9)

Preisverleihungen

Best Teaching Award 2022 Awarded by: Student Association of the School of Business and Economics (University of Muenster) Award given to: Thomsen, Martin Announced at: 24/06/2022 \| Date of awarding: 24/06/2022 Type of distinction: Research award or other distinction
Best Teaching Award Awarded by: Student Association of the School of Business and Economics (University of Muenster) Award given to: Thomsen, Martin Announced at: 15/06/2021 \| Date of awarding: 15/06/2021 Type of distinction: Research award or other distinction
Best Teaching Award Awarded by: Student Association of the School of Business and Economics (University of Muenster) Award given to: Thomsen, Martin Announced at: 15/06/2020 \| Date of awarding: 15/06/2020 Type of distinction: Research award or other distinction
Stiftungspreis Awarded by: Stiftung Wissenschaftsforum Wirtschaftsprüfung und Recht Award given to: Linnemann, Nils Announced at: 15/09/2018 \| Date of awarding: 15/09/2018 Type of distinction: Research award or other distinction
Best Teaching Award Awarded by: Student Association of the School of Business and Economics (University of Muenster) Award given to: Thomsen, Martin Announced at: 15/06/2018 \| Date of awarding: 15/06/2018 Type of distinction: Research award or other distinction

Show all awards (8)

Promotionen

Die Bilanzierung von Service-Leasingverträgen in der IFRS-Rechnungslegung – Eine Analyse und Konkretisierung der Vorschriften an der Schnittstelle von IFRS 16… Candidate: Wätjen, Oliver \| Supervisors: Kirsch, Hans-Jürgen; Watrin, Christoph Period of time: until 22/04/2020 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster
Zwischenergebniseliminierung im IFRS-Konzernabschluss Candidate: Höbener, Julian \| Supervisors: Kirsch, Hans-Jürgen; Watrin, Christoph Period of time: until 06/11/2019 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster
Unternehmenszusammenschlüsse durch Einlage von Kapitalgesellschaftsanteilen - Auswirkungen eines unechten Anteilstausches auf den Konzernabschluss nach IFRS Candidate: Faber, Marcel \| Supervisors: Kirsch, Hans-Jürgen; Watrin, Christoph Period of time: until 07/11/2018 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster
Das Konzept der Substanz im Steuerrecht - Nationale und multinationale Substanzvorschriften unter besonderer Berücksichtigung der BEPS-Initiativen von OECD und… Candidate: Leukefeld, Robert \| Supervisors: Watrin, Christoph Period of time: until 03/07/2018 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster
Die bilanzielle Abbildung von Leasingverhältnissen beim Leasingnehmer nach IFRS 16 – Kritische Analyse und Konkretisierung der Vorschriften zur Definition, zum… Candidate: Dollereder, Philipp \| Supervisors: Kirsch, Hans-Jürgen; Watrin, Christoph Period of time: until 01/02/2018 Doctoral examination procedure finished at: Doctoral examination procedure at University of Münster

Show all doctorates (32)

Habilitationen

Essays on Tax Avoidance, Tax Incentives, and Financial Reporting Candidate: Thomsen, Martin \| Reviewers: Watrin, Christoph; Kirsch, Hans-Jürgen; Apolte, Thomas; Overesch, Michael Period of time: until 20/05/2020 Habilitation procedure finished at: Habilitation procedure at University of Münster
Kumulative Habilitationsschrift Candidate: Ewelt-Knauer, Corinna \| Reviewers: Kirsch, Hans-Jürgen; Watrin, Christoph; Böcking, Hans-Joachim Period of time: until 08/12/2015 Habilitation procedure finished at: Habilitation procedure at University of Münster
Cumulative Habilitation (eight journal publications) Candidate: Balsmeier, Benjamin \| Reviewers: Dilger, Alexander; Frick, Bernd; Prinz, Aloys; Watrin, Christoph Period of time: 01/01/2010 - 04/06/2014 Habilitation procedure finished at: Habilitation procedure at University of Münster
Regulierung der Rechungslegung - Ausgestaltung und Effekte Candidate: Pott, Christiane \| Reviewers: Watrin, Christoph Period of time: until 01/04/2012 Habilitation procedure finished at: Habilitation procedure at University of Münster

Vorträge

Systematische Analyse der Substanzvorschriften im deutschen Steuerrecht unter dem Einfluss der BEPS-Initiativen von OECD und EU Leukefeld, Robert (08/05/2017) Doktorandenseminar zur Betriebswirtschaftlichen Steuerlehre der Universitäten Freiburg, Düsseldorf, Münster und…, Albert-Ludwigs-Universität Freiburg, Freiburg, Deutschland Type of talk: scientific talk
Steuerstrategien deutscher Konzerne – die OECD als Retter Watrin, Christoph (15/02/2017) Arbeitskreis „Unternehmenssteuerreform“ des Bundesverband der Deutschen Industrie e.V., Berlin, Deutschland Type of talk: scientific talk
Do We Really Need the OECD's BEPS Project? Thomsen, Martin (18/09/2015) University of Illinois Tax Symposium XIV, Chicago, USA Type of talk: scientific talk

Parent organisational units

University of Münster
- Schools and Faculties
  - FB04 - School of Business and Economics
    - Accounting Center Münster
      - Institute of Accounting and Taxation