Concepedia

Christoph Watrin

CW

20

Publications

669

Citations

15

H-Index

2008

Active since

Affiliations

University of Münster(Current)

Universidade de São Paulo

College of Accounting

Christoph Watrin is an author at University of Münster specializing in business, accounting, and law.

Top concepts

BusinessAccountingLawTax PolicyCorporate TaxTax AvoidanceFinanceTax LawCorporate GovernanceEconomics

Publications per year

2008–2022

20

Publications

20

Tax avoidance over time: A comparison of European and U.S. firms

Martin Thomsen, Christoph Watrin · Journal of International Accounting Auditing and Taxation · 2018 · 123 citations · Full text

Optimal Taxation, Fiscal Issue, Corporate Tax +22

Family Firm Heterogeneity and Tax Avoidance: The Role of the Founder

Alexander Brune, Martin Thomsen, Christoph Watrin · Family Business Review · 2019 · 81 citations · Full text

Corporate Tax, Law, Family Firms +17

Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems

Christoph Watrin, Nadine Ebert, Martin Thomsen · Journal of the American Taxation Association · 2014 · 72 citations

Economic Accounting, Consolidated Statements, Earnings Management +15

Benford’s Law: an instrument for selecting tax audit targets?

Christoph Watrin, Ralf Struffert, Robert Ullmann · Review of Managerial Science · 2008 · 45 citations

Auditing, Tax Audit Targets, Tax Incentive +10

Tax avoidance in management-owned firms: evidence from Brazil

Otávio Gomes Cabello, Luiz Eduardo Gaio, Christoph Watrin · International Journal of Managerial Finance · 2019 · 44 citations

Firm Performance, Corporate Tax, Tax Avoidance Behavior +16

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