Chair of International Accounting


Selected Publications

Offsetting Misstatements: The effect of misstatement distribution, quantitative materiality and client pressure on auditors’ judgments, The Accounting Review (forthcoming) (with William F. Messier, Jr.)

Aligning financial and management accounting policies: what drives integration? - empirical evidence from German IFRS 8 segment reports, Advances in Management Accounting Vol. 28, 155-189

What drives the consequences of intentional misstatements? Evidence from rating analysts’ reactions
, Journal of Business Finance & Accounting 44 (1/2), 295–333 (with Martin Bierey)

Banks’ use of accounting discretion and regulatory intervention: The case of European banks’ impairments on Greek Government Bonds, The International Journal of Accounting 52 (2), 122–141 (with Martin Bierey)

Changing the institutional framework of the statutory audit: Internal stakeholders’ perceptions of the associated benefit and costs, European Accounting Review 25 (1), 59– 79 (with Klaus Ruhnke)

The audit expectation gap: Existence, causes, and the impact of changes, Accounting & Business Research 44 (5), 572–601 (with Klaus Ruhnke)

Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments, Auditing: A Journal of Practice and Theory 33 (4), 247–269 (with Klaus Ruhnke)

Equity and liabilities – A discussion of IAS 32 and a critique of the classification, Accounting in Europe 10 (2), 201–222

Fair Value: Your value or mine? An observation on the ambiguity of the fair value notion illustrated by the credit crunch, Accounting in Europe (refereed paper section) 6 (2), 271–282

The Discount Rate: A Note on IAS 36, Accounting in Europe (refereed paper section) 2008, 42–69 (with Sven Husmann)