@incollection{BaetgeRGHL2025IAS34Zwischenberichterstattung,
  author = {Jörg Baetge and Andrea Rolvering and Fabian Graupe and Jonas Höfer and Simon Lücht},
  title = {IAS 34 Zwischenberichterstattung (Interim Financial Reporting)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {56. EL},
  pages = {1--85},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2025},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BaetgeKB2025Internationale,
  author = {Jörg Baetge and Jens Kümmel and Clarissa Büngeler},
  title = {Internationale Harmonisierung der Rechnungslegung},
  booktitle = {Bilanzrecht},
  pages = {1--61},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2025},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{EweltKnauerHM2025IFRS16Leasingverhaeltnisse,
  author = {Corinna Ewelt-Knauer and Julian Höbener and Stephanie Mai},
  title = {IFRS 16 --- Leasingverhältnisse (Leases)},
  booktitle = {Rechnungslegung nach IFRS},
  pages = {1--162},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2025},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{WeberK2025Besonderheiten,
  author = {Christian Weber and Hendrik Koch},
  title = {Besonderheiten der Rechnungslegung und Prüfung im Profifußball},
  booktitle = {Sportmanagement. Praxishandbuch},
  edition = {3},
  pages = {807--818},
  editor = {Albert Galli and Markus Breuer and Rainer Tarek Cherkeh and Christian Keller},
  year = {2025},
  publisher = {Nomos},
  address = {Baden-Baden},
  isbn = {978-3-7560-0865-0},
  note = {Publication status: Published}
}

@article{BeckerS2025WarrantyProvisions,
  author = {Martin Becker and Simon Schölzel},
  title = {Warranty Provisions: Machine-Learning Versus Human Estimates},
  journal = {European Accounting Review},
  year = {2025},
  volume = {0},
  number = {0},
  pages = {1--30},
  doi = {10.1080/09638180.2024.2444521},
  url = {https://www.tandfonline.com/doi/full/10.1080/09638180.2024.2444521#abstract},
  note = {Publication status: Published}
}

@article{KirschK2025Konsolidierungskreis,
  author = {Hans-Jürgen Kirsch and Maren Kwiatkowski},
  title = {Konsolidierungskreis der Nachhaltigkeitsberichterstattung},
  journal = {Betriebsberater},
  year = {2025},
  volume = {80},
  number = {9},
  pages = {491--495},
  note = {Publication status: Published}
}

@phdthesis{Borchert2025SoftwareAs,
  author = {Ann Kristin Borchert},
  title = {Software as a Service-Vereinbarungen im IFRS-Abschluss},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {11},
  year = {2025},
  address = {Hamburg},
  isbn = {978-3-339-14636-6},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@phdthesis{Korte2025Strategische,
  author = {Julian Korte},
  title = {Strategische Beteiligungen im Konzernabschluss nach IFRS},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {10},
  year = {2025},
  address = {Hamburg},
  isbn = {978-3-339-14400-3},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@techreport{BerensS2025Investitionsbooster,
  author = {Wolfgang Berens and Walter Schmitting},
  title = {Investitionsbooster unter der Lupe},
  institution = {},
  volume = {2025},
  number = {154},
  volume = {2025},
  number = {154},
  year = {2025},
  url = {https://www.faz-biblionet.de/faz-portal/document?uid=FAZ__FD02025070750102850343398},
  note = {Publication status: Published}
}

@book{BaetgeKT2024Bilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzen},
  edition = {17},
  year = {2024},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2024UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Konzernbilanzen. Aufgaben und Fallstudien mit Lösungen},
  edition = {9},
  year = {2024},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  isbn = {978-3-8021-2967-4},
  note = {Publication status: Published}
}

@book{BaetgeKT2024Konzernbilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Konzernbilanzen},
  edition = {15},
  year = {2024},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  isbn = {978-3-8021-2966-7},
  note = {Publication status: Published}
}

@incollection{BerensKS2024DueDiligence,
  author = {W Berens and T Knauer and A Schwering},
  title = {Due Diligence bei Unternehmensakquisitionen},
  booktitle = {Mergers & Acquisitions --- Handbuch für Strategie, Consulting und Rechtsberatung​},
  edition = {3},
  pages = {291--310},
  editor = {G Müller‑Stewens and C Schalast and A Binder and S Kunisch},
  year = {2024},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {978-3-7910-5750-7},
  note = {Publication status: Published}
}

@incollection{KirschHH2024B500Grundlagen,
  author = {Hans-Jürgen Kirsch and Michael Huter and Julian Höbener},
  title = {B 500 Grundlagen der Lageberichterstattung},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--99},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2024},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschHH2024B510Inhalt,
  author = {Hans-Jürgen Kirsch and Michael Huter and Julian Höbener},
  title = {B 510 Inhalt des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--336},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and  Scheffler
Eberhard},
  year = {2024},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschL2024DieBilanzierung,
  author = {Hans-Jürgen Kirsch and Simon Lücht},
  title = {Die Bilanzierung von ESG-gebundenen Darlehen nach IFRS und HGB},
  booktitle = {Wirtschaftsprüfung. Entwicklungen, Methoden und Potenziale. Festschrift zum 65. Geburtstag von Herrn Prof. Dr. Klaus-Peter Naumann},
  pages = {237--270},
  editor = {Melanie Sack},
  year = {2024},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  isbn = {978-3-8021-2952-0},
  note = {Publication status: Published}
}

@incollection{KirschNHB2024B605Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen and Michael Huter and Nils Burchardt},
  title = {B 605 Prüfung des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--137},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2024},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschI2024311Definition,
  author = {Hans-Jürgen Kirsch and Sarah Marie Igel},
  title = {§ 311 Definition. Befreiung},
  booktitle = {Rechnungslegung und Prüfung der Unternehmen, 7. Aufl.},
  pages = {635--651},
  volume = {Teilband 3},
  editor = {Heribert M. Anzinger and Peter Oser and Carsten Schlotter},
  year = {2024},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart --- Köln},
  note = {Publication status: Published}
}

@incollection{KirschK2024312Wertansatz,
  author = {Hans-Jürgen Kirsch and Julian Korte},
  title = {§ 312 Wertansatz der Beteiligung und Behandlung des Unterschiedsbetrags},
  booktitle = {Rechnungslegung und Prüfung der Unternehmen, 7. Aufl.},
  pages = {653--708},
  volume = {Teilband 3},
  editor = {Heribert M. Anzinger and Peter Oser and Carsten Schlotter},
  year = {2024},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart --- Köln},
  note = {Publication status: Published}
}

@article{ArbeitskreisExterneUndInterneUEberwachungDerUnternehmungDerSchmalenbachGesellschaftFuerBetriebswirtschaftEV2024UEberwachung,
  author = {Arbeitskreis Externe und interne Überwachung der Unternehmung der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.},
  title = {Überwachung des internen Kontrollsystems/Risikomanagementsystems nach der Empfehlung A.5 des DCGK 2022. Thesen zur Best Practice},
  journal = {DB},
  year = {2024},
  volume = {71},
  number = {30},
  pages = {1765--1770},
  note = {Publication status: Published}
}

@article{ArbeitskreisExterneUndInterneUEberwachungDerUnternehmungDerSchmalenbachGesellschaftFuerBetriebswirtschaftEV2024Leitlinien,
  author = {Arbeitskreis Externe und interne Überwachung der Unternehmung der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.},
  title = {Leitlinien zur Vereinbarkeit von Agilem Management und Governance},
  journal = {Die Unternehmung},
  year = {2024},
  volume = {78},
  number = {2},
  pages = {88--104},
  note = {Publication status: Published}
}

@article{ArnoldAT2024TheEffectOf,
  author = {Markus Arnold and Martin Artz and Ivo Tafkov},
  title = {The effect of target transparency on managers’ target setting decisions},
  journal = {Accounting, Organizations and Society},
  year = {2024},
  volume = {112},
  doi = {10.1016/j.aos.2024.101545},
  url = {https://pdf.sciencedirectassets.com/271665/1-s2.0-S0361368223X00105/1-s2.0-S0361368224000059/main.pdf?X-Amz-Security-Token=IQoJb3JpZ2luX2VjEP%2F%2F%2F%2F%2F%2F%2F%2F%2F%2F%2FwEaCXVzLWVhc3QtMSJHMEUCIQC1WUwLJ8nq7IlWK1teVVEO11pIHJosnbPT%2FkTXJVNvxwIgC%2BFN0s},
  note = {Publication status: Published}
}

@article{Becker2024TheEffectOf,
  author = {Martin Becker},
  title = {The Effect of Positive Management Practices on Firm Profitability: Evidence from Text Mining},
  journal = {Journal of Applied Behavioral Science},
  year = {2024},
  volume = {60},
  number = {2},
  pages = {280--309},
  doi = {10.1177/00218863221120827},
  url = {https://journals.sagepub.com/doi/10.1177/00218863221120827},
  note = {Publication status: Published}
}

@article{Kajueter2024Nachhaltigkeitsberichterstattung,
  author = {Peter Kajüter},
  title = {Nachhaltigkeitsberichterstattung nach dem RefE zum CSRD-Umsetzungsgesetz},
  journal = {Zeitschrift für Internationale Rechnungslegung (IRZ)},
  year = {2024},
  volume = {19},
  number = {5},
  pages = {227--234},
  note = {Publication status: Published}
}

@article{Kajueter2024DerRegierungsentwurf,
  author = {Peter Kajüter},
  title = {Der Regierungsentwurf zum CSRD-Umsetzungsgesetz},
  journal = {Zeitschrift für Internationale Rechnungslegung (IRZ)},
  year = {2024},
  volume = {19},
  number = {9},
  pages = {401--406},
  note = {Publication status: Published}
}

@article{KajueterPS2024PruefungDes,
  author = {Peter Kajüter and Lennart Prinz and Kai Schaumann},
  title = {Prüfung des Lageberichts nach IDW PS 350 n. F. --- Empirische Befunde zum Umgang mit lageberichtsfremden Angaben},
  journal = {Die Wirtschaftsprüfung},
  year = {2024},
  volume = {77},
  number = {21},
  pages = {1099--1105},
  note = {Publication status: Published}
}

@article{KirschHB2024Bilanzierung,
  author = {Hans-Jürgen Kirsch and Jonas Höfer and Ann Kristin Borchert},
  title = {Bilanzierung von Schenkungen im IFRS-Abschluss},
  journal = {WPg},
  year = {2024},
  volume = {77},
  number = {12},
  pages = {640--647},
  note = {Publication status: Published}
}

@article{KirschWB2024DieBilanzierung,
  author = {Hans-Jürgen Kirsch and Christian Weber and Nils Burchardt},
  title = {Die Bilanzierung von ausgeliehenen Fußballspielern nach IFRS},
  journal = {Die Wirtschaftsprüfung},
  year = {2024},
  volume = {77},
  number = {2},
  pages = {80--87},
  note = {Publication status: Published}
}

@article{SchniederSSW2024TheEffects,
  author = {Christian Schnieder and Ivo Schedlinsky and Friedrich Sommer and Arnt Wöhrmann},
  title = {The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort},
  journal = {European Accounting Review},
  year = {2024},
  volume = {Forthcoming},
  doi = {10.1080/09638180.2024.2347638},
  url = {https://www.tandfonline.com/doi/full/10.1080/09638180.2024.2347638?scroll=top&needAccess=true},
  note = {Publication status: Published}
}

@article{SchwoyDM2024SilenceIsGolden,
  author = {Sophia M. Schwoy and Andreas Dutzi and Juliane Messing},
  title = {Silence is golden? --- Analysing the transparency of ESG controversies in corporate reporting within the pharmaceutical and textile industry},
  journal = {Management Decision},
  year = {2024},
  volume = {ahead-of-print},
  doi = {10.1108/MD-10-2023-1988},
  url = {https://www.emerald.com/insight/content/doi/10.1108/MD-10-2023-1988/full/html},
  note = {Publication status: Published}
}

@article{Weber2024Nachhaltigkeitsberichterstattung,
  author = {Christian Weber},
  title = {Nachhaltigkeitsberichterstattung im deutschen Profifußball},
  journal = {Sport und Recht (SpuRt)},
  year = {2024},
  volume = {31},
  number = {2},
  pages = {100--108},
  note = {Publication status: Published}
}

@phdthesis{Igel2024BedingteGegenleistungen,
  author = {Sarah Marie Igel},
  title = {Bedingte Gegenleistungen im IFRS-Abschluss},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {8},
  year = {2024},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-14108-8},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@phdthesis{Nonnast2024DieBilanzierungsfaehigkeit,
  author = {Moritz Nonnast},
  title = {Die Bilanzierungsfähigkeit von Nutzerdaten aus sozialen Netzwerken nach IFRS},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {7},
  year = {2024},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-13874-3},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@phdthesis{VonFriedolsheimS2024DieErmittlung,
  author = { {von Friedolsheim} and  Sebastian},
  title = {Die Ermittlung der Marktrisikoprämie in der Unternehmensbewertung},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {9},
  year = {2024},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@incollection{BaetgeDPW2023317HGBGegenstand,
  author = {Jörg Baetge and Peter Dittmar and Michael Plömpel and Christian Weber},
  title = {§ 317 HGB Gegenstand und Umfang der Prüfung},
  booktitle = {Handbuch der Rechnungslegung --- Einzelabschluss, Kommentar zur Bilanzierung und Prüfung},
  pages = {1--225},
  editor = {Karlheinz Küting and Norbert Pfitzer and Claus-Peter Weber},
  year = {2023},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{CrasseltK2023BedeutungVon,
  author = {Nils Crasselt and Peter Kajüter},
  title = {Bedeutung von Shared Services für das Digital Reporting},
  booktitle = {Digital Reporting. Transformation im Controlling durch digitalen Wandel},
  pages = {119--125},
  editor = {Digital Reporting der Schmalenbach-Gesellschaft Arbeitskreis},
  year = {2023},
  publisher = {Verlag Franz Vahlen},
  address = {München},
  isbn = {978-3-8006-7032-1},
  note = {Publication status: Published}
}

@incollection{KirschB2023300HGBKonsolidierungsgrundsaetze,
  author = {Hans-Jürgen Kirsch and Ann Kristin Borchert},
  title = {§ 300 HGB Konsolidierungsgrundsätze, Vollständigkeitsgebot},
  booktitle = {Bilanzrecht},
  pages = {1--23},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2023},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschL2023299HGBStichtag,
  author = {Hans-Jürgen Kirsch and Simon Lücht},
  title = {§ 299 HGB Stichtag für die Aufstellung},
  booktitle = {Bilanzrecht},
  pages = {1--14},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2023},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@article{ArbeitskreisExterneUndInterneUEberwachungDerUnternehmungDerSchmalenbachGesellschaftFuerBetriebswirtschaftEV2023ThesenZurWeiteren,
  author = {Arbeitskreis „Externe und Interne Überwachung der Unternehmung“ der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.},
  title = {Thesen zur weiteren Integration der Nachhaltigkeit in die Governance-Praxis börsennotierter Unternehmen vor dem Hintergrund der Änderung des DCGK},
  journal = {Der Betrieb},
  year = {2023},
  volume = {76},
  number = {29},
  pages = {1617--1623},
  note = {Publication status: Published}
}

@article{ArnoldAG2023WhenDoFirms,
  author = {Markus Arnold and Martin Artz and Robert A. Grasser},
  title = {When Do Firms Adjust Bonus Targets Intra-Year? Evidence from Sales Executives’ Targets},
  journal = {Contemporary Accounting Research},
  year = {2023},
  volume = {40(1)},
  doi = {10.1111/1911-3846.12834},
  url = {https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.12834},
  note = {Publication status: Published}
}

@article{ArtzD2023OKRsImDeutschen,
  author = {Martin Artz and Hannes Döring},
  title = {OKRs im deutschen Mittelstand},
  journal = {Zeitschrift für Controlling und Management (ZfCM)},
  year = {2023},
  volume = {67},
  number = {1},
  pages = {18--27},
  doi = {10.1007/s12176-022-1015-7},
  url = {https://link.springer.com/article/10.1007/s12176-022-1015-7},
  note = {Publication status: Published}
}

@article{ArtzM2023CompensationRelated,
  author = {Martin Artz and Natalie Mizik},
  title = {Compensation-Related Metrics and Marketing Myopia},
  journal = {NIM Marketing Intelligence Review},
  year = {2023},
  volume = {15},
  number = {1},
  pages = {40--44},
  doi = {10.2478/nimmir-2023-0006},
  url = {https://www.nim.org/en/publications/detail-publications/compensation-related-metrics-and-marketing-myopia},
  note = {Publication status: Published}
}

@article{BuengelerW2023ZurZukuenftigen,
  author = {Clarissa Büngeler and Sebastian Weller},
  title = {Zur zukünftigen Darstellung von Finanzinformationen nach IFRS 18 --- Ein Überblick über die Änderungen},
  journal = {Internationale Rechnungslegung (NWB) (PiR)},
  year = {2023},
  volume = {15},
  number = {12},
  pages = {409--411},
  note = {Publication status: Published}
}

@article{GerwingW2023PruefungVon,
  author = {Tobias Gerwing and Carl Wolff},
  title = {Prüfung von Angaben nach der EU-Taxonomie-Verordnung --- Empirische Befunde einer explorativen Studie},
  journal = {Die Wirtschaftsprüfung},
  year = {2023},
  volume = {76},
  number = {11},
  pages = {610--618},
  note = {Publication status: Published}
}

@article{HenckelB2023BedeutungDer,
  author = {Niels Henckel and Clarissa Büngeler},
  title = {Bedeutung der Bonität und Solvenz des Einstandsverpflichteten i. S. des
§ 264 Abs. 3 Satz 1 Nr. 2 HGB},
  journal = {Steuern und Bilanzen (StuB)},
  year = {2023},
  volume = {15},
  number = {23},
  pages = {975--975},
  note = {Publication status: Published}
}

@article{KajueterT2023Berichterstattung,
  author = {Peter Kajüter and Maximilian Tiemeyer},
  title = {Berichterstattung nach Art. 8 der EU-Taxonomie-Verordnung --- Empirische Befunde zur Berichtspraxis der DAX-Unternehmen im Jahr 2022},
  journal = {Der Betrieb},
  year = {2023},
  volume = {76},
  number = {31},
  pages = {1745--1752},
  url = {https://research.owlit.de/document/6006c604-3411-35da-bacd-aebf50bd60e8},
  note = {Publication status: Published}
}

@article{RathkeRWA2023ProfitShifting,
  author = {A. Rathke and A. Rezende and C. Watrin and R. Antonio},
  title = {Profit shifting and the attractiveness of Advance Pricing Agreements},
  journal = {Journal of Business Economics (JBE)},
  year = {2023},
  volume = {93},
  pages = {817--857},
  doi = {10.1007/s11573-022-01125-5},
  url = {https://link.springer.com/article/10.1007/s11573-022-01125-5?utm_source=toc&utm_medium=email&utm_campaign=toc_11573_93_5&utm_content=etoc_springer_20230704},
  note = {Publication status: Published}
}

@article{SchwoyDCS2023StagingOrReal,
  author = {Sophia Schwoy and Andreas Dutzi and Maarten Corten and Tensie Steijvers},
  title = {Staging or real commitment? CEO reputation management as a moderator of the influence of firm size on corporate social responsibility performance and controversies},
  journal = {Journal of Cleaner Production},
  year = {2023},
  volume = {410},
  doi = {10.1016/j.jclepro.2023.137325},
  note = {Publication status: Published}
}

@phdthesis{Dust2023DieErfolgskonzeption,
  author = {Yannic Dust},
  title = {Die Erfolgskonzeption externer Rechnungslegung --- Eine Analyse bilanztheoretischer Zusammenhänge unter besonderer Berücksichtigung des ökonomischen Gewinns},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {6},
  year = {2023},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-13636-7},
  note = {Publication status: Published}
}

@phdthesis{Eckerth2023Zwischenlageberichterstattung,
  author = {Stephanie Eckerth},
  title = {Zwischenlageberichterstattung --- Berichtspraxis, Determinanten und Kapitalmarktwirkungen},
  school = {Universität Münster},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {23},
  year = {2023},
  publisher = {Peter Lang},
  address = {Münster},
  issn = {1868-7687},
  note = {Publication status: Published}
}

@phdthesis{Hoefer2023Emissionsrechte,
  author = {Jonas Höfer},
  title = {Emissionsrechte des Europäischen Emissionshandelssystems im IFRS-Abschluss --- Eine kritische Analyse aus der Perspektive eines Anlagenbetreibers},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {5},
  year = {2023},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-13598-8},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@book{BaetgeKT2022UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Bilanzen},
  edition = {7.},
  year = {2022},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  isbn = {978-3-8021-2721-2},
  note = {Publication status: Published}
}

@incollection{Hannen2022DieRelevanz,
  author = {Stefan Hannen},
  title = {Die Relevanz des Purpose für Investorinnen und Investoren},
  booktitle = {Brand Purpose. Wie Marken nachhaltig Wert schaffen},
  edition = {1},
  pages = {259--273},
  editor = {Andreas Baetzgen},
  year = {2022},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-5443-0},
  doi = {10.34156/9783791054438},
  note = {Publication status: Published}
}

@incollection{KirschN2022IAS41Landwirtschaft,
  author = {Hans-Jürgen Kirsch and Moritz Nonnast},
  title = {IAS 41 --- Landwirtschaft (Agriculture)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--39},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2022},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@inproceedings{HerkenhoffSW2022RealEffects,
  author = {Manuel Herkenhoff and Moritz Steffien and Carl Wolff},
  title = {Real Effects of Institutional Investors' Transparency --- Evidence from the Climate Reporting to the UNPRI},
  booktitle = {Proceedings of the Conference on Organizational Responsibility "Rethinking Responsibility During Crisis Times"},
  year = {2022},
  address = {Virtual Conference},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{HerkenhoffSW2022RealEffects,
  author = {Manuel Herkenhoff and Moritz Steffien and Carl Wolff},
  title = {Real Effects of Institutional Investors' Transparency --- Evidence from the Climate Reporting to the UNPRI},
  booktitle = {Proceedings of the 32$^{nd}$ CSEAR International Congress},
  year = {2022},
  address = {St Andrews, UK},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{Kooke2022RaceToZero,
  author = {Florian Kooke},
  title = {Race to Zero --- Stock Price Reactions to Corporate Net-Zero Emission Commitments},
  booktitle = {Proceedings of the 44$^{nd}$ Annual Congress of the European Accounting Association},
  year = {2022},
  address = {Bergen},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{Steffien2022TheRoleOfSocially,
  author = {Moritz Steffien},
  title = {The Role of Socially Responsible Investors in Portfolio Firms’ Acquisition Decisions and Outcomes},
  booktitle = {Proceedings of the 44$^{th}$ Annual Congress of the European Accounting Association},
  year = {2022},
  address = {Bergen},
  note = {Publication status: accepted / in press (not yet published)}
}

@article{ArbeitskreisExterneUndInterneUEberwachungDerUnternehmungDerSchmalenbachGesellschaftFuerBetriebswirtschaftEV2022Empfehlungen,
  author = {Arbeitskreis „Externe und Interne Überwachung der Unternehmung“ der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.},
  title = {Empfehlungen zur Verhinderung und Aufdeckung von Top Management Fraud aus der Sicht des Aufsichtsrats},
  journal = {Der Betrieb},
  year = {2022},
  volume = {75},
  number = {32},
  pages = {1850--1854},
  note = {Publication status: Published}
}

@article{ArnoldAT2022TheEffectOf,
  author = {Markus Arnold and Martin Artz and Ivo D. Tafkov},
  title = {The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation},
  journal = {The Accounting Review},
  year = {2022},
  volume = {97},
  number = {7},
  pages = {1--22},
  doi = {10.2308/TAR-2021-0103},
  note = {Publication status: Published}
}

@article{GerwingKW2022TheRoleOfSustainable,
  author = {T Gerwing and P Kajüter and M Wirth},
  title = {The role of sustainable corporate governance in mandatory sustainability reporting quality},
  journal = {Journal of Business Economics},
  year = {2022},
  volume = {92},
  number = {2},
  doi = {10.1007/s11573-022-01092-x},
  note = {Publication status: Published}
}

@article{GomesOCM2022DoesTaxAvoidance,
  author = {Cabello Gomes and Watrin O.; and Botelho da Cora Moraes C.; and  M.},
  title = {Does tax avoidance differ between economies and sectors? Determinants of tax avoidance in developed and emerging economies},
  journal = {Advances in Scientific and Applied Accounting (ASAA)},
  year = {2022},
  volume = {15},
  number = {2},
  pages = {89--106},
  doi = {10.14392/asaa.2022150204},
  note = {Publication status: Published}
}

@article{HechtH2022Integrierte,
  author = {J. Hecht and S. Hannen},
  title = {Integrierte Berichterstattung nach CSRD?},
  journal = {Going Public},
  year = {2022},
  volume = {20},
  url = {https://www.goingpublic.de/being-public/integrierte-berichterstattung-nach-csrd/?highlight=Integrierte%20Berichterstattung%20nach%20CSRD%3F%2C},
  note = {Publication status: Published}
}

@article{KajueterLNVG2022Consequences,
  author = {P Kajüter and A Lessenich and M Nienhaus and F {van Gemmern}},
  title = {Consequences of Interim Reporting: A Literature Review and Future Research Directions},
  journal = {European Accounting Review},
  year = {2022},
  volume = {31},
  pages = {209--239},
  doi = {10.1080/09638180.2021.1872398},
  url = {https://www.tandfonline.com/doi/full/10.1080/09638180.2021.1872398},
  note = {Publication status: Published}
}

@article{KajueterW2022Berichterstattung,
  author = {Peter Kajüter and Carl Wolff},
  title = {Berichterstattung nach der EU-Taxonomie --- Empirische Befunde zur Erstanwendung bei DAX-Unternehmen},
  journal = {Der Betrieb},
  year = {2022},
  volume = {75},
  number = {35},
  pages = {2041--2048},
  url = {https://research.owlit.de/document/fecab5d0-f65b-3830-8c6a-9ec5a9867787/explore/document/188b5358-8cc7-3e18-bf62-1cd0baded7e1},
  note = {Publication status: Published}
}

@article{KiebackTW2022MarketReactions,
  author = {S. Kieback and M. Thomsen and C. Watrin},
  title = {Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany},
  journal = {International Journal of Auditing},
  year = {2022},
  volume = {26},
  number = {4},
  pages = {446--466},
  doi = {10.1111/ijau.12290},
  url = {https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12290},
  note = {Publication status: Published}
}

@article{KochW2022Abschlusspruefung,
  author = {Hendrik Koch and Christian Weber},
  title = {Abschlussprüfung im Profifußball: besondere Prüffelder und Prüfungshandlungen},
  journal = {WPg},
  year = {2022},
  volume = {75},
  number = {09},
  pages = {493--501},
  note = {Publication status: Published}
}

@article{Schnieder2022HowRelative,
  author = {Christian Schnieder},
  title = {How relative performance information affects employee behavior: a systematic review of empirical research},
  journal = {Journal of Accounting Literature},
  year = {2022},
  volume = {44},
  number = {1},
  pages = {72--107},
  doi = {10.1108/JAL-11-2021-0006},
  note = {Publication status: Published}
}

@article{SchrimpfDoergesHMH2022Herausforderungen,
  author = {C. Schrimpf-Dörges and S. Hannen and L. Motschmann and J Höfer and C. /Kayser},
  title = {Herausforderungen bei Einführung der Nachhaltigkeitsberichterstattung im Mittelstand},
  journal = {Lebenswerk},
  year = {2022},
  volume = {3},
  number = {3},
  pages = {20--22},
  note = {Publication status: Published}
}

@article{Weber2022FinancialSustainability,
  author = {Christian Weber},
  title = {Financial Sustainability statt Financial Fairplay --- neues UEFA-Monitoring-Verfahren zur Verbesserung der finanziellen Nachhaltigkeit von Fußballclubs},
  journal = {Der Betrieb},
  year = {2022},
  volume = {75},
  number = {43},
  pages = {2493--2499},
  note = {Publication status: Published}
}

@phdthesis{Knuth2022BlowingThe,
  author = {Antonia Knuth},
  title = {Blowing the Whistle --- Eine Untersuchung der Meldesystemadministration und ihres Einflusses auf das Meldeverhalten von beobachtetem Fehlverhalten},
  school = {Universität Münster},
  series = {Schriften zum Betrieblichen Rechnungswesen und Controlling},
  volume = {180},
  year = {2022},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-12928-4},
  note = {Publication status: Published}
}

@phdthesis{Pferdmenges2022DieBerichterstattung,
  author = {Philipp Pferdmenges},
  title = {Die Berichterstattung über die Organvergütung nach ARUG II},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {4},
  year = {2022},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-13106-5},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@book{BaetgeKT2021Bilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzen},
  edition = {16.},
  year = {2021},
  publisher = {IDW-Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2021Konzernbilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Konzernbilanzen},
  edition = {14.},
  year = {2021},
  publisher = {IDW-Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2021UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Konzernbilanzen},
  edition = {8.},
  year = {2021},
  publisher = {IDW-Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{FinkK2021Lageberichterstattung,
  author = {C Fink and P Kajüter},
  title = {Lageberichterstattung: Erstellung und Prüfung nach HGB, DRS und IFRS},
  edition = {2},
  year = {2021},
  publisher = {},
  note = {Publication status: Published}
}

@book{Kalden2021Performance,
  author = {F Kalden},
  title = {Performance Measurement in Shared Services --- Empirical Evidence from European Multinational Companies},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {20},
  year = {2021},
  publisher = {},
  note = {Publication status: Published}
}

@book{BusseCKLP2021Betriebswirtschaft,
  editor = {von Colbe W Busse and A. G. Coenenberg and P Kajüter and U Linnhoff and B Pellens},
  title = {Betriebswirtschaft für Führungskräfte},
  edition = {5},
  year = {2021},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{ArtzD2021Exploiting,
  author = {Martin Artz and Hannes Doering},
  title = {Exploiting Data from Field Experiments},
  booktitle = {Handbook of Market Research},
  edition = {1},
  pages = {821--856},
  editor = {Christian Homburg and Martin Klarmann and Arnd Vomberg},
  year = {2021},
  publisher = {Springer Nature},
  address = {Schweiz},
  isbn = {978-3-319-57411-0},
  doi = {10.1007/978-3-319-57413-4},
  url = {https://link.springer.com/referenceworkentry/10.1007/978-3-319-57413-4_36},
  note = {Publication status: Published}
}

@incollection{DutziS2021NutzungBilanzpolitischer,
  author = {Andreas Dutzi and Sophia Schwoy},
  title = {Nutzung bilanzpolitischer Spielräume im Rahmen der Verschmelzungsbilanzierung --- Eine empirische Analyse deutscher Unternehmen},
  booktitle = {Unternehmenskauf und Unternehmensumwandlung},
  pages = {217--236},
  editor = {Nadine Antonakopoulos and Benjamin Engel and Michael Gille},
  year = {2021},
  publisher = {Springer Gabler},
  address = {Wiesbaden},
  doi = {10.1007/978-3-658-34138-1_13},
  note = {Publication status: Published}
}

@incollection{EweltKnauerH2021IFRS16Leasingverhaeltnisse,
  author = {Corinna Ewelt-Knauer and Julian Höbener},
  title = {IFRS 16 --- Leasingverhältnisse (Leases)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--176},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2021},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kajueter2021Berichterstattung,
  author = {P Kajüter},
  title = {Berichterstattung über die Achtung der Menschenrechte},
  booktitle = {Corporate Governance, Rechenschaft und Abschlussprüfung. Festschrift für Hans-Joachim Böcking zum 65. Geburtstag, München 2021},
  pages = {581--592},
  editor = {A Dutzi and M Gros and K Nowak and B Roese},
  year = {2021},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Kajueter2021Kennzahlen,
  author = {P Kajüter},
  title = {Kennzahlen zur Unternehmenssteuerung},
  booktitle = {Betriebswirtschaft für Führungskräfte},
  edition = {5},
  pages = {547--580},
  editor = {von Colbe W Busse and A.G. Coenenberg and P Kajüter and U Linnhoff and B Pellens},
  year = {2021},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KajueterH2021Integrated,
  author = {P Kajüter and M Herkenhoff},
  title = {Integrated Reporting --- Status quo und Perspektiven der integrierten Berichterstattung},
  booktitle = {Handbuch Unternehmensberichterstattung. Regulatorische Anforderungen --- Entwicklungstendenzen --- Perspektiven der Stakeholder},
  pages = {147--172},
  editor = {I Keitz and I Wulf and C Pelster},
  year = {2021},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KirschH2021Rechnungslegung,
  author = {Hans-Jürgen Kirsch and Julian Höbener},
  title = {Rechnungslegung im Einzelabschluss},
  booktitle = {Bilanzrecht},
  pages = {1--106},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2021},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschH2021Konzernlagebericht,
  author = {Hans-Jürgen Kirsch and Jonas Höfer},
  title = {Konzernlagebericht --- die zweite Säule der Unternehmensberichterstattung},
  booktitle = {Handbuch Unternehmensberichterstattung. Regulatorische Anforderungen --- Entwicklungstendenzen --- Perspektiven der Stakeholder},
  pages = {49--71},
  editor = {Isabel {von Keitz} and Inge Wulf and Clemens Pelster},
  year = {2021},
  publisher = {},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{KirschP2021Herausforderungen,
  author = {Hans-Jürgen Kirsch and Philipp Pferdmenges},
  title = {Herausforderungen bei der Bilanzierung von belastenden Verträgen nach IAS 37},
  booktitle = {Corporate Governance, Rechenschaft und Abschlussprüfung. Festschrift für Hans-Joachim Böcking zum 65. Geburtstag},
  pages = {593--603},
  editor = {Andreas Dutzi and Marius Gros and Karsten Nowak and Bernd Roese},
  year = {2021},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{SchwoyD2021Materiality,
  author = {Sophia Schwoy and Andreas Dutzi},
  title = {Materiality analysis as the basis for sustainability strategies and reporting --- a systematic review of approaches and recommendations for practice},
  booktitle = {Handbook of Sustainability-Driven Business Strategies in Practice},
  pages = {35--58},
  editor = {Stefan Markovic and Cristina Sancha and Adam Lindgreen},
  year = {2021},
  publisher = {Edward Elgar Publishing Ltd.},
  address = {Cheltenham},
  doi = {10.4337/9781789908350.00013},
  note = {Publication status: Published}
}

@inproceedings{Becker2021TheEffectOf,
  author = {Martin Becker},
  title = {The Effect of Positive Management Practices on Firm Profitability: Evidence from Text Mining},
  booktitle = {Proceedings to the EURAM 2021 Online Conference},
  pages = {1--48},
  editor = {Academy of Management European},
  year = {2021},
  publisher = {European Academy of Management},
  address = {Montréal},
  note = {Publication status: Published}
}

@inproceedings{Becker2021TheEffectOf,
  author = {Martin Becker},
  title = {The Effect of Positive Management Practices on Firm Profitability: Evidence from Text Mining},
  booktitle = {Proceedings to the EAA Annual Congress 2021},
  pages = {1--48},
  editor = {Accounting Association European},
  year = {2021},
  publisher = {European Accounting Association},
  address = {Online},
  note = {Publication status: Published}
}

@inproceedings{GerwingHK2021CSRDisclosure,
  author = {T Gerwing and M Herkenhoff and P Kajüter},
  title = {CSR Disclosure and the Contagion Effects of Corporate Scandals},
  booktitle = {Proceedings of the 2$^{nd}$ EIASM Conference on Fraud and Accounting Scandals},
  year = {2021},
  address = {Virtual Conference},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{Gerwing2021HowDoPeerFirms,
  author = {T Gerwing},
  title = {How do Peer Firms Restore Legitimacy after Industry-wide Scandals?},
  booktitle = {Proceedings of the 8$^{th}$ CSEAR Emerging Scholars' Colloquium},
  year = {2021},
  address = {Virtual Conference},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{Gerwing2021HowDoPeerFirms,
  author = {T Gerwing},
  title = {How do Peer Firms Restore Legitimacy after Industry-wide Scandals?},
  booktitle = {Proceedings of the ICGS Conference 2021 'Corporate Governance in Times of Disruption'},
  year = {2021},
  address = {Groningen, Netherlands},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{GerwingHK2021CSRDisclosure,
  author = {T Gerwing and M Herkenhoff and P Kajüter},
  title = {CSR Disclosure and the Contagion Effects of Corporate Scandals},
  booktitle = {Proceedings of the 43$^{nd}$ Annual Congress of the European Accounting Association},
  year = {2021},
  address = {Virtual Conference},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{HerkenhoffN2021ForBetterOr,
  author = {Manuel Herkenhoff and Martin Nienhaus},
  title = {For Better or Worse? Financial Reporting Harmonization and Transnational Information Transfers},
  booktitle = {Proceedings of the 2021 Financial Accounting and Reportion Section Midyear Meeting},
  year = {2021},
  address = {Virtual meeting},
  url = {http://go.wwu.de/okm7s},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{HerkenhoffN2021ForBetterOr,
  author = {Manuel Herkenhoff and Martin Nienhaus},
  title = {For Better or Worse? Financial Reporting Harmonization and Transnational Information Transfers},
  booktitle = {Proceedings of the 2021 International Accounting Section Midyear Meeting},
  year = {2021},
  address = {Virtual meeting},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{HerkenhoffN2021ForBetterOr,
  author = {Manuel Herkenhoff and Martin Nienhaus},
  title = {For Better or Worse? Financial Reporting Harmonization and Transnational Information Transfers},
  booktitle = {Proceedings of the 43$^{nd}$ Annual Congress of the European Accounting Association},
  year = {2021},
  address = {Virtual meeting},
  note = {Publication status: accepted / in press (not yet published)}
}

@inproceedings{KerkhoffKS2021InvestorRequests,
  author = {Niklas Kerkhoff and Florian Kooke and Kai Schaumann},
  title = {Investor Requests on Social Media --- The Effects of Audit Status Communication and Message Source on Investor Judgments},
  booktitle = {Proceedings of the 43$^{nd}$ Annual Congress of the European Accounting Association},
  year = {2021},
  address = {Virtual Conference},
  note = {Publication status: accepted / in press (not yet published)}
}

@article{BruneTW2021Familienunternehmen,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Familienunternehmen in der betriebswirtschaftlichen Forschung --- Ein Literaturüberblick zur Finanzierungs-, Steuer- und Bilanzpolitik},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2021},
  volume = {73},
  number = {2},
  pages = {134--160},
  note = {Publication status: Published}
}

@article{EierleHP2021ZurPraxisDer,
  author = {B Eierle and S Hartlieb and L Prinz},
  title = {Zur Praxis der Bilanzierung von Sicherungsbeziehungen nach der Einführung von IFRS 9 --- Eine deskriptive Analyse deutscher kapitalmarktorientierter Unternehmen},
  journal = {Die Wirtschaftsprüfung},
  year = {2021},
  volume = {74},
  number = {22.2021},
  pages = {1407--1414},
  note = {Publication status: Published}
}

@article{GleasonKTW2021Monitoring,
  author = {C Gleason and S Kieback and M Thomsen and C Watrin},
  title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
  journal = {Review of Accounting Studies},
  year = {2021},
  volume = {26},
  number = {3},
  pages = {1046--1087},
  note = {Publication status: Published}
}

@article{JeurissenS2021Developing,
  author = {S Jeurissen and K Schaumann},
  title = {Developing a Go-To-Market Strategy},
  journal = {Case Study & Teaching Note W24916},
  year = {2021},
  volume = {4},
  note = {Publication status: Published}
}

@article{Kajueter2021Managementberichterstattung,
  author = {P Kajüter},
  title = {Managementberichterstattung nach dem Entwurf des überarbeiteten IFRS Practice Statement 1 Management Commentary},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2021},
  volume = {16},
  number = {9},
  pages = {385--393},
  note = {Publication status: Published}
}

@article{KajueterCKSSS2021Risikomanagement,
  author = {P Kajüter and C Carus and J Knoblauch and y Garcia J Sanchez and M Steuernagel and I Susemihl},
  title = {Risikomanagement im Rahmen der Digitalisierung von Shared Services},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung},
  year = {2021},
  volume = {73},
  number = {74/2020},
  note = {Publication status: Published}
}

@article{Kirsch2021Regierungsentwurf,
  author = {Hans-Jürgen Kirsch},
  title = {Regierungsentwurf zum FISG --- Geschwindigkeit vor Konsequenz?},
  journal = {BB},
  year = {2021},
  volume = {76},
  number = {3},
  pages = {I},
  note = {Publication status: Published}
}

@article{KirschVWN2021Bilanzielle,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding} and Moritz Nonnast},
  title = {Bilanzielle Fragestellungen beim Cannabis-Anbau},
  journal = {DB},
  year = {2021},
  volume = {74},
  number = {13},
  pages = {629--632},
  note = {Publication status: Published}
}

@article{KirschWVF2021DieBeruecksichtigung,
  author = {Hans-Jürgen Kirsch and Dennis Wege and Sebastian {von Friedolsheim}},
  title = {Die Berücksichtigung von Länderrisiken im Kapitalisierungszins beim Impairment-Test nach IAS 36},
  journal = {IRZ},
  year = {2021},
  volume = {16},
  number = {10},
  pages = {429--435},
  note = {Publication status: Published}
}

@article{MauritzNO2021TheRoleOfIndividual,
  author = {C Mauritz and M Nienhaus and C Oehler},
  title = {The Role of Individual Audit Partners for Narrative Disclosures},
  journal = {Review of Accounting Studies},
  year = {2021},
  volume = {26},
  note = {Publication status: online first}
}

@article{MeinhoevelS2021WieAnalysieren,
  author = {M Meinhövel and K Schaumann},
  title = {Wie analysieren Kapitalgeber einen IFRS-Konzernabschluss --- Deskriptive Ergebnisse eines Eye-Tracking-Experiments},
  journal = {KoR},
  year = {2021},
  volume = {21},
  number = {1},
  pages = {31--38},
  note = {Publication status: online first}
}

@article{SchmalSW2021TroubleInParadise,
  author = {Fabian Schmal and Sasse Katharina Schulte and Christoph Watrin},
  title = {Trouble in Paradise? Disclosure after Tax Haven Leaks},
  journal = {Journal of Accounting, Auditing and Finance},
  year = {2021},
  volume = {online},
  note = {Publication status: Published}
}

@article{SilgeW2021MarketReaction,
  author = {Lisa Silge and Arnt Wöhrmann},
  title = {Market reaction to asymmetric cost behavior: the impact of long-term growth expectations},
  journal = {Review of Managerial Science},
  year = {2021},
  volume = {15},
  number = {2},
  pages = {309--347},
  doi = {10.1007/s11846-019-00341-8},
  url = {https://link.springer.com/article/10.1007/s11846-019-00341-8},
  note = {Publication status: Published}
}

@article{Weber2021Abschlusspruefung,
  author = {Christian Weber},
  title = {Abschlussprüfung im Profifußball: besondere Rahmenbedingungen im Prüfungsprozess},
  journal = {WPg},
  year = {2021},
  volume = {74},
  number = {13},
  pages = {815--821},
  note = {Publication status: Published}
}

@phdthesis{Grosselfinger2021Kapitalabgrenzung,
  author = {Katharina Großelfinger},
  title = {Kapitalabgrenzung in der IFRS-Rechnungslegung. Eine kritische Analyse unter besonderer Berücksichtigung der historischen und gegenwärtigen Entwicklung des IAS 32},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {2},
  year = {2021},
  publisher = {Verlag Dr. Kovac},
  address = {Hamburg},
  isbn = {978-3-339-12330-5},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@phdthesis{Niehoff2021Wissensbeschaffung,
  author = {Phillip Niehoff},
  title = {Wissensbeschaffung in Unternehmen --- Eine experimentelle Studie zum Einfluss eines Preises für Wissen und der Sichtbarkeit der individuellen Qualifikation},
  school = {Universität Münster},
  series = {Schriftenreihe innovative betriebswirtschaftliche Forschung und Praxis},
  volume = {545},
  year = {2021},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-12494-4},
  note = {Publication status: Published}
}

@phdthesis{Picker2021Mietschaetzungen,
  author = {Christoph Picker},
  title = {Mietschätzungen --- Ein empirischer Verfahrensvergleich},
  school = {Universität Münster},
  series = {Schriftenreihe QM --- quantitative Methoden in Forschung und Praxis},
  year = {2021},
  publisher = {Verlag Dr. Kovac},
  address = {Hamburg},
  isbn = {978-3-339-11768-7},
  note = {Publication status: Published}
}

@phdthesis{Wege2021DieBeruecksichtigung,
  author = {Dennis Wege},
  title = {Die Berücksichtigung von Länderrisiken in der Unternehmensbewertung},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {3},
  year = {2021},
  publisher = {Verlag Dr. Kovac},
  address = {Hamburg},
  isbn = {978-3-339-12510-1},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@book{BaetgeKT2020UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Bilanzen. Aufgaben und Fallstudien mit Lösungen},
  edition = {6.},
  year = {2020},
  publisher = {IDW-Verlag},
  address = {Düsseldorf},
  isbn = {978-3-8021-2501-0},
  note = {Publication status: Published}
}

@book{Hoebener2020Zwischenergebniseliminierung,
  author = {Julian Höbener},
  title = {Zwischenergebniseliminierung im IFRS-Konzernabschluss},
  year = {2020},
  publisher = {EUL Verlag},
  address = {Siegburg},
  isbn = {978-3-8441-0602-2},
  note = {Publication status: Published}
}

@book{VonWieding2020KryptoToken,
  author = {Fabian {von Wieding}},
  title = {Krypto-Token in der IFRS-Rechnungslegung --- Bitcoin, Ether & Co. als bilanzielle Herausforderung für das aktuelle Normengefüge},
  year = {2020},
  publisher = {EUL Verlag},
  address = {Siegburg},
  isbn = {978-3-8441-0604-6},
  note = {Publication status: Published}
}

@book{Waetjen2020DieBilanzierung,
  author = {Oliver Wätjen},
  title = {Die Bilanzierung von Service-Leasingverträgen in der IFRS-Rechnungslegung --- Eine Analyse und Konkretisierung der Vorschriften an der Schnittstelle von IFRS 16 und IFRS 15},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {1},
  year = {2020},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-11808-0},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@book{Schaumann2020EssaysOnCorporate,
  editor = {K Schaumann},
  title = {Essays on Corporate Reporting in the Digital Age --- Evidence from Digital Financial Reporting, Interactive Data Visualization, and Audit Exclusions},
  series = {Münster International Accounting Series},
  year = {2020},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{BaetgeRGH2020IAS34Zwischenberichterstattung,
  author = {Jörg Baetge and Andrea Rolvering and Fabian Graupe and Jonas Höfer},
  title = {IAS 34 Zwischenberichterstattung (Interim Financial Reporting)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--68},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2020},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BaetgeVKVW2020IAS38Immaterielle,
  author = {Jörg Baetge and Isabel {von Keitz} and Fabian {von Wieding}},
  title = {IAS 38 Immaterielle Vermögenswerte (Intangible Assets)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--107},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2020},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{HoembergKW2020250HGBRechnungsabgrenzungsposten,
  author = {Reinhold Hömberg and Michael König and Christian Weber},
  title = {§ 250 HGB Rechnungsabgrenzungsposten},
  booktitle = {Bilanzrecht},
  pages = {1--25},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2020},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{Kajueter2020289aHGBUEbernahmerelevante,
  author = {P Kajüter},
  title = {§ 289a HGB: Übernahmerelevante Angaben},
  booktitle = {Münchener Kommentar zum HGB},
  edition = {4.},
  pages = {941--948},
  editor = {et al. Ebke},
  year = {2020},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Kajueter2020289bEHGB,
  author = {P Kajüter},
  title = {§§ 289b-e HGB: Nichtfinanzielle Erklärung},
  booktitle = {Münchener Kommentar zum HGB},
  edition = {4.},
  pages = {948--971},
  editor = {et al. Ebke},
  year = {2020},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Kajueter2020289fHGBErklaerung,
  author = {P Kajüter},
  title = {§ 289f HGB: Erklärung zur Unternehmensführung},
  booktitle = {Münchener Kommentar zum HGB},
  edition = {4.},
  pages = {971--984},
  editor = {et al. Ebke},
  year = {2020},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Kajueter2020315bCNichtfinanzielle,
  author = {P Kajüter},
  title = {§§ 315b-c: Nichtfinanzielle Konzernerklärung},
  booktitle = {Münchener Kommentar zum HGB},
  edition = {4.},
  pages = {1442--1451},
  editor = {et al. Ebke},
  year = {2020},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Kajueter2020315dHGBKonzernerklaerung,
  author = {P Kajüter},
  title = {§ 315d HGB: Konzernerklärung zur Unternehmensführung},
  booktitle = {Münchener Kommentar zum HGB},
  pages = {1451--1456},
  editor = {et al. Ebke},
  year = {2020},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KirschBHP2020IFRS11Gemeinschaftliche,
  author = {Hans-Jürgen Kirsch and Eva Bracht and Thomas Harzheim and Philipp Pferdmenges},
  title = {IFRS 11 Gemeinschaftliche Vereinbarungen (Joint Arrangements)},
  booktitle = {Rechnungslegung nach IFRS},
  pages = {1--64},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2020},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschH2020Erfolgsneutrale,
  author = {Hans-Jürgen Kirsch and Julian Höbener},
  title = {Erfolgsneutrale Schuldenkonsolidierung im Rahmen der Equity-Methode},
  booktitle = {Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach. Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS},
  pages = {355--367},
  editor = {Jens Freiberg},
  year = {2020},
  publisher = {NWB Verlag},
  address = {Herne},
  note = {Publication status: Published}
}

@incollection{KirschKH2020256aHGBWaehrungsumrechnung,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Julian Höbener},
  title = {§ 256a HGB Währungsumrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--36},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2020},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHS2020242HGBPflicht,
  author = {Hans-Jürgen Kirsch and Sonja Harms and Daniel Siegel},
  title = {§ 242 HGB Pflicht zur Aufstellung},
  booktitle = {Bilanzrecht},
  pages = {1--19},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2020},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2020Monitoring,
  author = {C Gleason and S Kieback and M Thomsen and C Watrin},
  title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
  booktitle = {Proceedings of the American Accounting Association Joint Midyear Meeting of the AIS, SET and International Sections},
  year = {2020},
  address = {Orlando, USA},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2020Monitoring,
  author = {C Gleason and S Kieback and M Thomsen and C Watrin},
  title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
  booktitle = {Proceedings of the American Accounting Association Annual Meeting},
  year = {2020},
  address = {Virtual Meeting},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2020Monitoring,
  author = {C Gleason and S Kieback and M Thomsen and C Watrin},
  title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
  booktitle = {Proceedings of the Review of Accounting Studies Conference},
  year = {2020},
  address = {Stanford University, USA (Online)},
  note = {Publication status: Published}
}

@article{ArbeitskreisExterneUndInterneUEberwachungDerUnternehmungDerSchmalenbachGesellschaftFuerBetriebswirtschaftEV2020EffektiveUEberwachung,
  author = {Arbeitskreis Externe und interne Überwachung der Unternehmung der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.},
  title = {Effektive Überwachung der Geschäftsführung durch den Aufsichtsrat},
  journal = {DB},
  year = {2020},
  volume = {73},
  number = {31},
  pages = {1577--1586},
  note = {Publication status: Published}
}

@article{KajueterEJ2020Quartalsberichterstattung,
  author = {P Kajüter and S Eckert and S Jeurissen},
  title = {Quartalsberichterstattung im General Standard --- Aktuelle Entwicklungen der Berichtspraxis},
  journal = {KoR (KoR)},
  year = {2020},
  volume = {21},
  number = {4},
  pages = {170--176},
  note = {Publication status: Published}
}

@article{KajueterLP2020Finanzberichterstattung,
  author = {P Kajüter and A Lessenich and J Pöhler},
  title = {Finanzberichterstattung in der Corona-Krise am Beispiel der AutoTec AG --- Teil 1: Abschlüsse und Lageberichte zum 31.12.2019},
  journal = {KoR},
  year = {2020},
  volume = {20},
  number = {06},
  note = {Publication status: Published}
}

@article{KajueterLP2020Finanzberichterstattung,
  author = {P Kajüter and A Lessenich and J Pöhler},
  title = {Finanzberichterstattung in der Corona-Krise am Beispiel der AutoTec AG --- Teil 2: Zwischenabschlüsse und Zwischenlageberichte zum 30.06.2020},
  journal = {KoR},
  year = {2020},
  volume = {20},
  number = {06-07},
  note = {Publication status: Published}
}

@article{KirschH2020Kapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Julian Höbener},
  title = {Kapitalkonsolidierung im mehrstufigen Konzern bei Erwerb eines einzelnen Enkelunternehmens},
  journal = {DK},
  year = {2020},
  volume = {18},
  number = {4},
  pages = {144--149},
  note = {Publication status: Published}
}

@article{KirschVW2020BitcoinMining,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding}},
  title = {Bitcoin-Mining nach IFRS},
  journal = {KoR},
  year = {2020},
  volume = {20},
  number = {07-08},
  pages = {313--319},
  note = {Publication status: Published}
}

@article{KirschVWH2020Bilanzierungsfaehigkeit,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding} and Julian Höbener},
  title = {Bilanzierungsfähigkeit von Krypto-Token aus einem Hard Fork und Airdrop nach IFRS},
  journal = {IRZ},
  year = {2020},
  volume = {15},
  number = {11},
  pages = {495--500},
  note = {Publication status: Published}
}

@article{KorzmannKSB2020BewertungVon,
  author = {Maximilian Korzmann and Antonia Knuth and Friedrich Sommer and Wolfgang Berens},
  title = {Bewertung von Renditeimmobilien mit normierten und nichtnormierten Verfahren --- Teil 1: Verfahrensdarstellung und Ausgangssituation},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2020},
  volume = {49},
  number = {5},
  pages = {59--64},
  note = {Publication status: Published}
}

@article{KorzmannKSB2020BewertungVon,
  author = {Maximilian Korzmann and Antonia Knuth and Friedrich Sommer and Wolfgang Berens},
  title = {Bewertung von Renditeimmobilien mit normierten und nichtnormierten Verfahren --- Teil 2: Lösung und Sensitivitätsanalyse},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2020},
  volume = {49},
  number = {5},
  pages = {53--59},
  note = {Publication status: Published}
}

@article{NoeverSSW2020Unternehmensbewertung,
  author = {Maximilian Noever and Kai Schaumann and Simon Schölzel and Saskia Warm},
  title = {Unternehmensbewertung von Start-ups: Ein qualitatives Scoring-Sheet als Alternative zu traditionellen Bewertungsverfahren},
  journal = {Der Betrieb},
  year = {2020},
  volume = {32},
  number = {40},
  pages = {2081--2085},
  url = {https://research.owlit.de/document/0c6104bf-08d6-3b79-98a8-a6a38bfc2aa9},
  note = {Publication status: Published}
}

@article{RathkeRW2020Classification,
  author = {A Rathke and A J Rezende and C Watrin},
  title = {Classification of Transfer Pricing Systems Across Countries},
  journal = {International Economics Journal},
  year = {2020},
  volume = {2020},
  number = {164},
  pages = {151--167},
  note = {Publication status: Published}
}

@article{RathkeRW2020TheImpactOf,
  author = {A Rathke and A J Rezende and C Watrin},
  title = {The Impact of Countries' Transfer Pricing Rules on Profit Shifting},
  journal = {Journal of Applied Accounting Research},
  year = {2020},
  volume = {2020},
  number = {22 (1)},
  pages = {22--49},
  note = {Publication status: Published}
}

@article{SchulteSasseWW2020TheAlignment,
  author = {Katharina SchulteSasse and Christoph Watrin and Falko Weiß},
  title = {The alignment between reported profits and real activity in times of the BEPS Action Plan},
  journal = {Journal of International Accounting, Auditing and Taxation},
  year = {2020},
  volume = {40},
  doi = {10.1016/j.intaccaudtax.2020.100330},
  note = {Publication status: Published}
}

@article{WatrinT2020DerBeitrag,
  author = {C Watrin and M Thomsen},
  title = {Der Beitrag der Empirie zur Betriebswirtschaftlichen Forschung --- Gedanken zum 100-jährigen Bestehen des Fachs},
  journal = {Steuer und Wirtschaft},
  year = {2020},
  volume = {97},
  number = {3},
  pages = {276--288},
  note = {Publication status: Published}
}

@article{WeberD2020PrognoseDer,
  author = {Christian Weber and Peter Dittmar},
  title = {Prognose der Plan-Gewinn- und Verlustrechnung von Profifußballunternehmen für das Lizenzierungsverfahren der DFL},
  journal = {DStR},
  year = {2020},
  volume = {58},
  number = {38},
  pages = {2090--2095},
  note = {Publication status: Published}
}

@article{Weber2020Auswirkungen,
  author = {Christian Weber},
  title = {Auswirkungen des Coronavirus SARS-CoV-2 auf die Rechnungslegung und Lizenzierung im deutschen Profifußball},
  journal = {KoR},
  year = {2020},
  volume = {20},
  number = {07-08},
  pages = {320--327},
  note = {Publication status: Published}
}

@phdthesis{Duffe2020Nachhaltigkeitsberichterstattung,
  author = {Melanie Duffe},
  title = {Nachhaltigkeitsberichterstattung in Deutschland --- Eine empirische Untersuchung der Transparenz in der sozialen und ökologischen Dimension},
  school = {Universität Münster},
  year = {2020},
  publisher = {Verlag Dr. Kovac},
  note = {Publication status: Published}
}

@phdthesis{Waesker2020EarningsManagement,
  author = {Christoph Wäsker},
  title = {Earnings Management in Deutschland: Eine empirische Untersuchung unter besonderer Berücksichtigung der Vorstandsvergütung, der wirtschaftlichen Situation und von Merkmalen der Corporate Governance},
  school = {Universität Münster},
  year = {2020},
  note = {Publication status: Published}
}

@book{BaetgeKT2019Konzernbilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Konzernbilanzen},
  edition = {13.},
  year = {2019},
  publisher = {IDW-Verlag},
  note = {Publication status: Published}
}

@book{BaetgeKT2019Bilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzen},
  edition = {15.},
  year = {2019},
  publisher = {IDW-Verlag},
  note = {Publication status: Published}
}

@book{BaetgeKT2019UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Konzernbilanzen. Aufgaben und Fallstudien mit Lösungen},
  edition = {7.},
  year = {2019},
  publisher = {IDW-Verlag},
  note = {Publication status: Published}
}

@book{Huter2019DieNichtfinanzielle,
  author = {Michael Huter},
  title = {Die nichtfinanzielle Konzernerklärung --- Kritische Analyse und Konkretisierung der handelsrechtlichen Vorschriften},
  year = {2019},
  publisher = {EUL Verlag},
  address = {Siegburg},
  isbn = {978-3-8441-0576-6},
  note = {Publication status: Published}
}

@book{Nienaber2019EmpiricalEvidence,
  author = {M Nienaber},
  title = {Empirical Evidence on Process Design and Determinants --- Preparation Process of Nonfinancial KPIs for Management Reports},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {18},
  year = {2019},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{BaetgeBD2019320HGBVorlagepflicht,
  author = {Jörg Baetge and Tobias Brembt and Yannic Dust},
  title = {§ 320 HGB --- "Vorlagepflicht. Auskunftsrecht"},
  booktitle = {Handbuch der Rechnungslegung --- Einzelabschluss},
  pages = {1--22},
  editor = {Karlheinz Küting and Claus-Peter Weber},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BaetgeKWBW2019KapitelII,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Peter Wollmert and Peter Brüggemann and Oliver Wätjen},
  title = {Kapitel II: Grundlagen der Rechnungslegung nach IFRS},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--61},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-4246-6},
  note = {Publication status: Published}
}

@incollection{BerensSS2019Funktionen,
  author = {W Berens and W Schmitting and J Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {8.},
  pages = {15--51},
  editor = {W Berens and HU Brauner and J Strauch and T Knauer},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-4192-6},
  note = {Publication status: Published}
}

@incollection{Kajueter2019IFRSUndControlling,
  author = {P Kajüter},
  title = {IFRS und Controlling},
  booktitle = {Rechnungslegung nach IFRS --- Kommentar auf der Grundlage des deutschen Bilanzrechts},
  pages = {1--34},
  editor = {J Baetge and P Wollmert and H.-J. Kirsch and P Oser and S Bischof},
  year = {2019},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KajueterS2019CostAccounting,
  author = {P Kajüter and M Schröder},
  title = {Cost Accounting Systems in Germany and the USA: A Cross-National Com¬parison and Empirical Evidence},
  booktitle = {Performance Management in Retail and the Consumer Goods Industry},
  pages = {11--26},
  editor = {M Buttkus and R Eberenz},
  year = {2019},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KajueterSS2019EinflussAktueller,
  author = {Peter Kajüter and Kai Schaumann and Henrik Schirmacher},
  title = {Einfluss aktueller IT-Trends auf das interne Berichtswesen},
  booktitle = {Controlling & Innovation 2019 --- Digitalisierung},
  pages = {135--153},
  editor = {Thomas Heupel and Thomas Kümpel and Kay Schlenkrich},
  year = {2019},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Kajueter2019289289aF,
  author = {P. Kajüter},
  title = {§§ 289, 289a-f},
  booktitle = {Handbuch der Rechnungslegung --- Einzelabschluss},
  editor = {P Küting and C.-P. Weber},
  year = {2019},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KirschKDGVW2019IFRS13Bewertung,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Dominik Dettenrieder and Florian Gallasch and Fabian {von Wieding}},
  title = {IFRS 13 Bewertung zum beizulegenden Zeitwert (Fair Value Measurement)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--109},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-4246-6},
  note = {Publication status: Published}
}

@incollection{KirschKF2019308aHGBUmrechnung,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Marcel Faber},
  title = {§ 308a HGB Umrechnung von auf fremde Währung lautenden Abschlüssen},
  booktitle = {Bilanzrecht},
  pages = {1--42},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2019},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschNM2019B605Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen and Huter Michael},
  title = {B 605 Prüfung des Lageberichts},
  booktitle = {Beck´sches Handbuch der Rechnungslegung},
  pages = {1--44},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2019},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschW2019DieBestimmung,
  author = {Hans-Jürgen Kirsch and Dennis Wege},
  title = {Die Bestimmung des Betafaktors von KMU beim Delisting nach § 39 BörsG},
  booktitle = {Unternehmensbewertung --- Festschrift für Bernhard Großfeld zum 85. Geburtstag},
  pages = {217--228},
  editor = {Wolf A. Tönnes},
  year = {2019},
  publisher = {C.F. Müller},
  address = {Heidelberg},
  isbn = {987-3-8114-46113},
  note = {Publication status: Published}
}

@incollection{KretschikSW2019KapitelIV,
  author = {Klaus Kretschik and Wolfgang Sawazki and Dennis Wege},
  title = {Kapitel IV: IFRS und Finanzanalyse},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--73},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-4246-6},
  note = {Publication status: Published}
}

@inproceedings{BurggraefW2019AuditFirmChange,
  author = {S Burggraef and C Watrin},
  title = {Audit Firm Change and the Relative Importance of Auditor Services: Evidence from Germany in Light of Regulatory Changes},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2019},
  address = {Paphos, Cyprus},
  note = {Publication status: Published}
}

@inproceedings{BurggraefW2019AuditFirmChange,
  author = {S Burggraef and C Watrin},
  title = {Audit Firm Change and the Relative Importance of Auditor Services: Evidence from Germany in Light of Regulatory Changes},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2019},
  address = {Rostock, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2019Monitoring,
  author = {C Gleason and S Kieback and M Thomsen and C Watrin},
  title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
  booktitle = {Proceedings of the American Taxation Association Midyear Meeting},
  year = {2019},
  address = {Washington, D.C., USA},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2019Monitoring,
  author = {C Gleason and S Kieback and M Thomsen and C Watrin},
  title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
  booktitle = {Proceedings of the Canadian Academic Accounting Association Annual Conference},
  year = {2019},
  address = {Ottawa, Canada},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2019Monitoring,
  author = {C Gleason and S Kieback and M Thomsen and C Watrin},
  title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
  booktitle = {Proceedings of the BYU Accounting Research Symposium},
  year = {2019},
  address = {Provo, USA},
  note = {Publication status: Published}
}

@inproceedings{KajueterKM2019LiquidityEffects,
  author = {P. Kajüter and N. Kerkhoff and C. Mauritz},
  title = {Liquidity effects of mandatory corporate social responsibility reporting},
  booktitle = {Proceedings of the 15$^{th}$ Workshop on European Financial Reporting},
  year = {2019},
  address = {Wien, Österreich},
  note = {Publication status: Published}
}

@inproceedings{LinnemannSW2019Digitalization,
  author = {N Linnemann and F Schmal and C Watrin},
  title = {Digitalization and Effective Tax Planning},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2019},
  address = {Rostock},
  note = {Publication status: Published}
}

@inproceedings{LinnemannSW2019Digitalization,
  author = {Nils Linnemann and Fabian Schmal and Christoph Watrin},
  title = {Digitalization and Effective Tax Planning},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA) 2019},
  year = {2019},
  address = {Paphos, Cyprus},
  note = {Publication status: Published}
}

@inproceedings{MauritzNO2019HowDoAuditors,
  author = {C. Mauritz and M. Nienhaus and C. Oehler},
  title = {How do auditors shape firms' financial reporting
process? --- A textual analysis of narrative firm
disclosures},
  booktitle = {Proceedings of the 42$^{nd}$ Doctoral Colloquium of the EAA Annual Congress},
  year = {2019},
  address = {Paphos, Zypern},
  note = {Publication status: Published}
}

@inproceedings{Schaumann2019TheEffectOf,
  author = {Kai Schaumann},
  title = {The effect of interactive data visualization on effort and accuracy in financial forecasting},
  booktitle = {Proceedings of the 16$^{th}$ Annual Conference for Management Accounting Research},
  year = {2019},
  address = {Vallendar, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{SchaumannW2019MarketReactions,
  author = {Kai Schaumann and Maximilian Wirth},
  title = {Market reactions to the adoption of a European Single Electronic Format for Financial Reporting --- Evidence from Europe},
  booktitle = {Proceedings of the 42$^{nd}$ Annual Congress of the European Accounting Association},
  year = {2019},
  address = {Paphos, Zypern},
  note = {Publication status: Published}
}

@inproceedings{SchaumannW2019MarketReactions,
  author = {Kai Schaumann and Maximilian Wirth},
  title = {Market reactions to the adoption of a European Single Electronic Format for Financial Reporting --- Evidence from Europe},
  booktitle = {Proceedings of the 23 Annual Financial Reporting and Business Communication Conference},
  year = {2019},
  address = {Reading UK},
  note = {Publication status: Published}
}

@inproceedings{SchmalSW2019TroubleInParadise,
  author = {F Schmal and K SchulteSasse and C Watrin},
  title = {Trouble in Paradise? Disclosure Readability and Tax Planning after Tax Haven Leaks},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2019},
  address = {Rostock, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{SchmalSW2019TroubleInParadise,
  author = {F Schmal and K SchulteSasse and C Watrin},
  title = {Trouble in Paradise? Disclosure Readability and Tax Planning after Tax Haven Leaks},
  booktitle = {Proceedings of the 42$^{nd}$ Annual Congress of the European Accounting Association},
  year = {2019},
  address = {Paphos, Zypern},
  note = {Publication status: Published}
}

@inproceedings{SchmalSW2019TroubleInParadise,
  author = {F Schmal and K SchulteSasse and C Watrin},
  title = {Trouble in Paradise? Disclosure Readability and Tax Planning after Tax Haven Leaks},
  booktitle = {Proceedings of the 2019 American Accounting Association Annual Meeting},
  year = {2019},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@article{ArnoldA2019TheUseOfASingle,
  author = {Markus Arnold and Martin Artz},
  title = {The use of a single budget or separate budgets for planning and performance evaluation},
  journal = {Accounting, Organizations and Society},
  year = {2019},
  volume = {73},
  number = {February},
  pages = {50--67},
  doi = {10.1016/j.aos.2018.06.001},
  note = {Publication status: Published}
}

@article{BruneTW2019FamilyFirm,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Family firm heterogeneity and tax avoidance: The role of the founder},
  journal = {Family Business Review},
  year = {2019},
  volume = {32},
  number = {3},
  pages = {296--317},
  doi = {10.1177/0894486519831467},
  url = {https://journals.sagepub.com/doi/pdf/10.1177/0894486519831467},
  note = {Publication status: Published}
}

@article{BruneTW2019TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  journal = {Managerial and Decision Economics},
  year = {2019},
  volume = {40},
  number = {8},
  pages = {950--970},
  doi = {10.1002/mde.3082},
  url = {https://onlinelibrary.wiley.com/doi/epdf/10.1002/mde.3082},
  note = {Publication status: Published}
}

@article{GomesCabelloGW2019TaxAvoidance,
  author = {O Gomes-Cabello and L Gaio and C Watrin},
  title = {Tax avoidance in management-owned firms: evidence from Brazil},
  journal = {International Journal of Managerial Finance},
  year = {2019},
  volume = {2019},
  note = {Publication status: Published}
}

@article{Huter2019Auslegungsfragen,
  author = {Michael Huter},
  title = {Auslegungsfragen zur Risikoberichterstattung in der nicht-finanziellen Erklärung},
  journal = {WPg},
  year = {2019},
  volume = {72},
  number = {11},
  pages = {603--610},
  note = {Publication status: Published}
}

@article{KajueterKN2019TheEffectOf,
  author = {P Kajüter and F Klassmann and M Nienhaus},
  title = {The effect of mandatory quarterly reporting on firm value},
  journal = {The Accounting Review},
  year = {2019},
  volume = {94},
  pages = {251--277},
  note = {Publication status: Published}
}

@article{RoeskeH2019NeuePerspektiven,
  author = {Kai Roeske and Stefan Hannen},
  title = {Neue Perspektiven bei der Analyse von Finanzkommunikation --- Eine Studie von Vorstandsvorwörtern auf Basis von Künstlicher Intelligenz},
  journal = {Zeitschrift für Internationale Rechnungslegung (IRZ)},
  year = {2019},
  volume = {14},
  number = {9},
  pages = {363--367},
  url = {https://beck-online.beck.de/Bcid/Y-300-Z-IRZ-B-2019-S-363-N-1},
  note = {Publication status: Published}
}

@article{Tinz2019MAUndBewertung,
  author = {Oliver Tinz},
  title = {M&A und Bewertung: (neue) Herausforderungen für Unternehmen},
  journal = {IDW Life},
  year = {2019},
  volume = {2019},
  number = {5},
  pages = {252--254},
  note = {Publication status: Published}
}

@article{WatrinBW2019AuditorProvided,
  author = {C Watrin and S Burggraef and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  journal = {The International Journal of Accounting},
  year = {2019},
  volume = {Vol. 54},
  note = {Publication status: Published}
}

@article{Weber2019NeueLizenzierungsnorm,
  author = {Christian Weber},
  title = {Neue Lizenzierungsnorm zu Grundsätzen und konkreten Vorschriften für die Abschlusserstellung im deutschen Profifußball},
  journal = {IRZ},
  year = {2019},
  volume = {14},
  number = {6},
  pages = {257--261},
  note = {Publication status: Published}
}

@article{Weber2019Bilanzierung,
  author = {Christian Weber},
  title = {Bilanzierung von Ablösezahlungen für Trainer im deutschen Profifußball},
  journal = {SpuRt},
  year = {2019},
  volume = {26},
  number = {3},
  pages = {115--119},
  note = {Publication status: Published}
}

@article{ZuelchOWHR2019WieWirktSich,
  author = {Henning Zülch and Philipp Ottenstein and Carl W. Weuster and Stefan Hannen and Kai Roeske},
  title = {Wie wirkt sich der Ton von CEOs am Kapitalmarkt aus? Eine Studie auf Basis künstlicher Intelligenz},
  journal = {Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR)},
  year = {2019},
  volume = {19},
  number = {4},
  pages = {208--209},
  url = {https://www.wiso-net.de/document/KOR__e875ff2c8e456e84e0f4717af0a586ed607fb94a},
  note = {Publication status: Published}
}

@book{Dollereder2018DieBilanzielle,
  author = {Philipp Dollereder},
  title = {Die bilanzielle Abbildung von Leasingverhältnissen beim Leasingnehmer nach IFRS 16 --- Kritische Analyse und Konkretisierung der Vorschriften zur Definition, zum Zeitraum und zur Bewertung},
  year = {2018},
  publisher = {EUL Verlag},
  address = {Siegburg/Köln},
  isbn = {978-3-8441-0552-5},
  note = {Publication status: Published}
}

@book{Engelke2018Kapitalkonsolidierung,
  author = {Frederik Engelke},
  title = {Kapitalkonsolidierung im mehrstufigen Konzern --- Die Behandlung indirekter Beteiligungsverhältnisse im IFRS-Konzernabschluss},
  year = {2018},
  publisher = {EUL Verlag},
  address = {Siegburg},
  note = {Publication status: Published}
}

@book{Faber2018Unternehmenszusammenschluesse,
  author = {Marcel Faber},
  title = {Unternehmenszusammenschlüsse durch Einlage von Kapitalgesellschaftsanteilen --- Auswirkungen eines unechten Anteilstausches auf den Konzernabschluss nach IFRS},
  year = {2018},
  publisher = {EUL Verlag},
  address = {Siegburg},
  isbn = {978-3-8441-0571-1},
  note = {Publication status: Published}
}

@book{Koenig2018Umsatzrealisierung,
  author = {Christoph König},
  title = {Umsatzrealisierung in der Airline-Industrie nach IFRS 15 --- Analyse und Konkretisierung der Vorschriften für Beförderungs- und Zusatzleistungen},
  year = {2018},
  publisher = {EUL Verlag},
  address = {Siegburg/Köln},
  isbn = {978-3-8441-0552-0},
  note = {Publication status: Published}
}

@book{Schulz2018AlexanderSchulz,
  author = {A Schulz},
  title = {Alexander Schulz --- Cost Accounting in German Multinational Companies --- An Empirical Analysis},
  year = {2018},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{BaetgeGH2018IAS28Anteile,
  author = {Jörg Baetge and Fabian Graupe and Julian Höbener},
  title = {IAS 28 Anteile an assoziierten Unternehmen und Gemeinschaftsunternehmen (Investments in Associates and Joint Ventures)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--86},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2018},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BaetgePG2018Einfuehrung,
  author = {Jörg Baetge and Alois Panzer and Katharina Großelfinger},
  title = {Einführung (C. Abschlussprüfung)},
  booktitle = {Bilanzrecht},
  pages = {1--28},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2018},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{BerensKSW2018ControllingLehre,
  author = {Wolfgang Berens and Thorsten Knauer and Friedrich Sommer and Arnt Wöhrmann},
  title = {Controlling-Lehre in Deutschland},
  booktitle = {Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling},
  pages = {623--641},
  editor = {Patrick Velte and Stefan Müller and Stefan C. Weber and Remmer Sassen and Andreas Mammen},
  year = {2018},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KajueterH2018Umsetzungsmoeglichkeiten,
  author = {P Kajüter and S Hannen},
  title = {Umsetzungsmöglichkeiten Integrierter Berichterstattung im internationalen Vergleich --- Südafrika, USA und Deutschland},
  booktitle = {Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling},
  edition = {1},
  pages = {89--109},
  volume = {1},
  editor = {P Velte and S Müller and S.C. Weber and R Sassen and A Mammen},
  year = {2018},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KirschBVW2018243HGBAufstellungsgrundsatz,
  author = {Hans Jürgen Kirsch and Ingo Brötzmann and Fabian {von Wieding}},
  title = {§ 243 HGB --- Aufstellungsgrundsatz},
  booktitle = {Bilanzrecht},
  pages = {21--35},
  editor = {Jörg Baetge and Hans Jürgen Kirsch and Stefan Thiele},
  year = {2018},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschBW2018243HGBAufstellungsgrundsatz,
  author = {Hans-Jürgen Kirsch and Ingo Brötzmann and Oliver Wätjen},
  title = {§ 243 HGB --- Aufstellungsgrundsatz},
  booktitle = {Bilanzrecht},
  pages = {1--21},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2018},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschKH2018B500Grundlagen,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann and Michael Huter},
  title = {B 500 Grundlagen der Lageberichterstattung},
  booktitle = {Beck´sches Handbuch der Rechnungslegung},
  pages = {1--26},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2018},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschKH2018B510Inhalt,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann and Michael Huter},
  title = {B 510 Inhalt des Lageberichts},
  booktitle = {Beck´sches Handbuch der Rechnungslegung},
  pages = {1--94},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2018},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@inproceedings{BurggraefW2018PerceivedAnd,
  author = {S Burggraef and C Watrin},
  title = {Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2018},
  address = {Magdeburg, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{BurggraefW2018PerceivedAnd,
  author = {S Burggraef and C Watrin},
  title = {Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor},
  booktitle = {Proceedings of the Canadian Academic Accounting Association Annual Conference},
  year = {2018},
  address = {Calgary, Canada},
  note = {Publication status: Published}
}

@inproceedings{BurggraefW2018PerceivedAnd,
  author = {S Burggraef and C Watrin},
  title = {Perceived and Actual Audit Quality in European Private Firms Depending on the Type of Auditor},
  booktitle = {Proceedings of the American Accounting Association Annual Meeting},
  year = {2018},
  address = {Washington DC, USA},
  note = {Publication status: Published}
}

@inproceedings{GleasonKTW2018Monitoring,
  author = {C Gleason and S Kieback and M Thomsen and C Watrin},
  title = {Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?},
  booktitle = {Proceedings of the National Tax Association's 111$^{th}$ Annual Conference on Taxation},
  year = {2018},
  address = {New Orleans, USA},
  note = {Publication status: Published}
}

@inproceedings{KajueterMS2018HowToCommunicate,
  author = {P. Kajüter and M. Meinhövel and K. Schaumann},
  title = {How to communicate matters excluded from the statutory audit? Two alternatives and their impact on users’ attention and decision-making},
  booktitle = {Proceedings of the AAA 2018 Annual Meeting},
  year = {2018},
  address = {Washington, D.C., USA},
  note = {Publication status: Published}
}

@inproceedings{KajueterMS2018HowToCommunicate,
  author = {P. Kajüter and M. Meinhövel and K. Schaumann},
  title = {How to communicate matters excluded from the statutory audit? Two alternatives and their impact on users’ attention and decision-making},
  booktitle = {Proceedings of the 14$^{th}$ Workshop on European Financial Reporting},
  year = {2018},
  address = {Stockholm, Schweden},
  note = {Publication status: Published}
}

@inproceedings{LinnemannTW2018IFRSEnforcement,
  author = {N Linnemann and M Thomsen and C Watrin},
  title = {IFRS Enforcement, Firm Reputation and Tax Avoidance},
  booktitle = {Proceedings of the ADFM-Seminar},
  year = {2018},
  address = {Augsburg},
  note = {Publication status: Published}
}

@inproceedings{LinnemannTW2018IFRSEnforcement,
  author = {N Linnemann and M Thomsen and C Watrin},
  title = {IFRS Enforcement, Firm Reputation and Tax Avoidance},
  booktitle = {Proceedings of the 41$^{st}$ Annual Congress of the European Accounting Association 2018},
  year = {2018},
  address = {Mailand, Italien},
  note = {Publication status: Published}
}

@inproceedings{MauritzN2018AuditorsInvolvement,
  author = {C. Mauritz and M. Nienhaus},
  title = {Auditors' involvement in the preparation process of financial reports},
  booktitle = {Proceedings of the AAA 2018 Annual Meeting},
  year = {2018},
  address = {Washington, D.C., USA},
  note = {Publication status: Published}
}

@inproceedings{Schaumann2018TheunIntended,
  author = {K. Schaumann},
  title = {The (un)intended consequences of interactive visualization on financial forecasting},
  booktitle = {Proceedings of the 22$^{th}$ Annual Financial Reporting and Business Communication Conference},
  year = {2018},
  address = {Bristol, UK},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseWW2018ProfitAllocation,
  author = {K SchulteSasse and C Watrin and F Weiß},
  title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2018},
  address = {Magdeburg, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseWW2018ProfitAllocation,
  author = {K SchulteSasse and C Watrin and F Weiß},
  title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan.},
  booktitle = {Proceedings of the Annual Conference of the Canadian Academic Accounting Association},
  year = {2018},
  address = {Calgary, Kanada},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseWW2018ProfitAllocation,
  author = {K SchulteSasse and C Watrin and F Weiß},
  title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan},
  booktitle = {Proceedings of the 2018 American Accounting Association Annual Meeting},
  year = {2018},
  address = {Washington, D.C., USA},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseWW2018ProfitAllocation,
  author = {K SchulteSasse and C Watrin and F Weiß},
  title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan.},
  booktitle = {Proceedings of the Sixth International Conference of the Journal of International Accounting Research},
  year = {2018},
  address = {Venedig, Italien},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseWW2018ProfitAllocation,
  author = {K SchulteSasse and C Watrin and F Weiß},
  title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan},
  booktitle = {Proceedings of the 27$^{th}$ Annual Tax Research Network Conference},
  year = {2018},
  address = {Birmingham, UK},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseWW2018ProfitAllocation,
  author = {Katharina SchulteSasse and Christoph Watrin and Falko Weiß},
  title = {Profit Allocation in Line with Real Activity? --- European Evidence in Light of the BEPS Action Plan},
  booktitle = {Proceedings of the Doktorandenseminar zur betriebswirtschaftlichen Steuerlehre (FDMA)},
  year = {2018},
  address = {Augsburg},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseWW2018ProfitAllocation,
  author = {Katharina SchulteSasse and Christoph Watrin and Falko Weiß},
  title = {Profit Allocation in Line with Real Acitivity? --- European Evidence In Light of the BEPS Action Plan},
  booktitle = {Proceedings of the 41$^{st}$ Annual Congress of the European Accounting Association},
  year = {2018},
  address = {Mailand, Italien},
  note = {Publication status: Published}
}

@inproceedings{WatrinW2018RelativeTax,
  author = {C Watrin and F Weiß},
  title = {Relative Tax Planning --- An Intertemporal Approach},
  booktitle = {Proceedings of the 41$^{st}$ Annual Congress of the European Accounting Association},
  year = {2018},
  address = {Mailand, Italien},
  note = {Publication status: Published}
}

@inproceedings{WatrinW2018RelativeTax,
  author = {C Watrin and F Weiß},
  title = {Relative Tax Planning --- Disentangling Idiosyncratic and Time-varying Tax Planning},
  booktitle = {Proceedings of the Annual Conference of the Canadian Academic Accounting Association},
  year = {2018},
  address = {Calgary, Kanada},
  note = {Publication status: Published}
}

@inproceedings{WatrinW2018RelativeTax,
  author = {C Watrin and F Weiß},
  title = {Relative Tax Planning --- Disentangling Idiosyncratic and Time-varying Tax Planning},
  booktitle = {Proceedings of the Sixth International Conference of the Journal of International Accounting Research},
  year = {2018},
  address = {Venedig, Italien},
  note = {Publication status: Published}
}

@inproceedings{WatrinW2018RelativeTax,
  author = {C Watrin and F Weiß},
  title = {Relative Tax Planning over the past 30 years},
  booktitle = {Proceedings of the National Tax Association's 111$^{th}$ Annual Conference on Taxation},
  year = {2018},
  address = {New Orleans, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinW2018RelativeTax,
  author = {C Watrin and F Weiß},
  title = {Relative Tax Planning over the past 30 years},
  booktitle = {Proceedings of the Tax Research Network 2018 Annual Conference},
  year = {2018},
  address = {Birmingham, United Kingdom},
  note = {Publication status: Published}
}

@article{ArnoldA2018StarrOderDoch,
  author = {Markus Arnold and Martin Artz},
  title = {Starr oder doch flexibel? Zielvorgaben richtig gestalten},
  journal = {Controlling & Management Review (ZfCM)},
  year = {2018},
  volume = {62},
  number = {5},
  pages = {14--22},
  doi = {10.1007/s12176-018-0030-1},
  note = {Publication status: Published}
}

@article{EckerthNS2018InterimManagement,
  author = {S Eckerth and M Nienhaus and H Schirmacher},
  title = {Interim Management Statements in the EU --- An alternative vehicle for interim reporting? Part 2: Reporting practice and use of Interim Management Statements},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2018},
  volume = {13},
  number = {6},
  pages = {281--288},
  note = {Publication status: Published}
}

@article{EckerthNS2018InterimManagement,
  author = {S Eckerth and M Nienhaus and H Schirmacher and  },
  title = {Interim Management Statements in the EU --- An alternative vehicle for interim reporting? Part 1: Harmonisation process of interim reporting requirements in the EU},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2018},
  volume = {13},
  number = {5},
  pages = {241--246},
  note = {Publication status: Published}
}

@article{KajueterW2018PraxisDerNichtfinanziellen,
  author = {P Kajüter and M Wirth},
  title = {Praxis der nichtfinanziellen Berichterstattung nach dem CSR-RUG. Empirische Befunde für die DAX-Unternehmen},
  journal = {Der Betrieb},
  year = {2018},
  volume = {71},
  number = {27/28},
  pages = {1605--1612},
  note = {Publication status: Published}
}

@article{Kajueter2018Kostenrechnung,
  author = {P Kajüter},
  title = {Kostenrechnung aus internationaler Perspektive},
  journal = {Controlling & Management Review},
  year = {2018},
  volume = {62},
  number = {9},
  note = {Publication status: Published}
}

@article{KirschDW2018Modifikationen,
  author = {Hans-Jürgen Kirsch and Philipp Dollereder and Oliver Wätjen},
  title = {Modifikationen von Leasingverhältnissen gemäß IFRS 16},
  journal = {WPg},
  year = {2018},
  volume = {71},
  number = {20},
  pages = {1298--1307},
  note = {Publication status: Published}
}

@article{KirschVW2018Bestandsbilanzierung,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding}},
  title = {Bestandsbilanzierung von Bitcoin im IFRS-Kontext},
  journal = {IRZ},
  year = {2018},
  volume = {13},
  number = {3},
  pages = {115--120},
  note = {Publication status: Published}
}

@article{KirschW2018Bilanzierung,
  author = {Hans-Jürgen Kirsch and Christian Weber},
  title = {Bilanzierung von Handgeldern und Spielervermittlungsprovisionen im deutschen Profifußball},
  journal = {DStR},
  year = {2018},
  volume = {56},
  number = {11},
  pages = {584--590},
  note = {Publication status: Published}
}

@article{KirschW2018DieNichtfinanzielle,
  author = {Hans-Jürgen Kirsch and Dennis Wege},
  title = {Die nichtfinanzielle Konzernerklärung im DAX 30 --- Ein erster Überblick},
  journal = {PiR},
  year = {2018},
  volume = {13},
  number = {9},
  pages = {243--248},
  note = {Publication status: Published}
}

@article{KnauerSS2018Shareholder,
  author = {T. Knauer and L. Silge and F. Sommer},
  title = {Shareholder value effects of the use of value-based performance measures: Evidence from acquisitions and divestments},
  journal = {Management Accounting Research},
  year = {2018},
  volume = {41},
  number = {4},
  pages = {43--61},
  doi = {10.1016/j.mar.2018.02.001},
  url = {https://doi.org/10.1016/j.mar.2018.02.001},
  note = {Publication status: Published}
}

@article{LinnemannW2018DieGeplante,
  author = {Nils Linnemann and Falko Weiß},
  title = {Die geplante Abschaffung der Abgeltungssteuer --- Analyse des Entwurfs des Koalitionsvertrags zwischen CDU, CSU und SPD vom 7.2.2018},
  journal = {Finanz Rundschau},
  year = {2018},
  volume = {2018},
  number = {5},
  pages = {220--225},
  note = {Publication status: Published}
}

@article{MeyerRST2018AktuelleTrends,
  author = {Marvin Meyer and Michael Reuter and Marco Swoboda and Oliver Tinz},
  title = {Aktuelle Trends der Unternehmensbewertung},
  journal = {WPg},
  year = {2018},
  volume = {2018},
  number = {13},
  pages = {834--842},
  note = {Publication status: Published}
}

@article{NiehuesDS2018Aussagekraft,
  author = {Nils A. Niehues and Andreas Dutzi and Sophia Schwoy},
  title = {Aussagekraft der CO2-Berichterstattung als Element der nichtfinanziellen Erklärung --- Ergebnisse einer Expertenbefragung zur Qualität von freiwilligen Berichten},
  journal = {Der Konzern (DK)},
  year = {2018},
  volume = {16},
  number = {07-08},
  pages = {296--304},
  note = {Publication status: Published}
}

@article{SchedlinskySW2018Influencing,
  author = {Ivo Schedlinsky and Friedrich Sommer and Arnt Wöhrmann},
  title = {Influencing risk taking in competitive environments: an experimental analysis},
  journal = {Journal of Risk Finance},
  year = {2018},
  volume = {19},
  number = {4},
  pages = {396--412},
  doi = {10.1108/JRF-11-2017-0193},
  url = {https://www.emerald.com/insight/content/doi/10.1108/JRF-11-2017-0193/full/html},
  note = {Publication status: Published}
}

@article{ThomsenW2018TaxAvoidance,
  author = {M Thomsen and C Watrin},
  title = {Tax avoidance over time: A comparison of European and U.S. firms},
  journal = {Journal of International Accounting, Auditing and Taxation},
  year = {2018},
  volume = {33},
  pages = {40--63},
  note = {Publication status: Published}
}

@article{WatrinL2018UEberarbeitungsbedarf,
  author = {Christoph Watrin and Robert Leukefeld},
  title = {Überarbeitungsbedarf bei der deutschen Anti-Treaty-Shopping Vorschrift: § 50d Abs. 3 EStG i. d. F. des BeitrRLUmsG ist unionsrechtswidrig},
  journal = {FinanzRundschau (FR)},
  year = {2018},
  volume = {100},
  pages = {813--819},
  note = {Publication status: Published}
}

@article{WatrinL2018Substanzanforderungen,
  author = {Christoph Watrin and Robert Leukefeld},
  title = {Substanzanforderungen gegen missbräuchliche Gewinnverlagerungen und EU-Recht},
  journal = {Deutsches Steuerrecht (DStR)},
  year = {2018},
  volume = {56},
  note = {Publication status: accepted / in press (not yet published)}
}

@article{Watrin2018USKoerperschaftsteuerreform,
  author = {C. Watrin},
  title = {US Körperschaftsteuerreform: Eine erste Einschätzung aus deutscher Sicht.},
  journal = {Die Unternehmensbesteuerung},
  year = {2018},
  volume = {2018},
  number = {1},
  pages = {1--4},
  note = {Publication status: Published}
}

@article{BerensPS2018DerFiskusKoennte,
  author = {Wolfgang Berens and Aloys Prinz and Lisa Silge},
  title = {Der Fiskus könnte den Unternehmen entgegenkommen --- Geringe Verluste bei zeitgemäßer Abzinsung von Rückstellungen},
  journal = {Frankfurter Allgemeine Zeitung},
  year = {2018},
  volume = {2018},
  number = {24},
  url = {https://www.faz-biblionet.de/faz-portal/document?uid=FAZ__FD1201801295336115&token=23ac93de-efec-4de5-aa7b-373135f5fb2a&p._scr=faz-archiv&p.q=silge&p.source=&p.max=10&p.sort=&p.offset=0&p._ts=1517215366997&p.DT_from=01.11.1949&p.timeFilterType=0},
  note = {Publication status: Published}
}

@phdthesis{Dresenkamp2018UnternehmensSpezifische,
  author = {Robin Dresenkamp},
  title = {Unternehmens­spezifische Parameter in der Schaden- und Unfall­versicherung nach Solvency II --- Kritische Analyse und simulativer Vergleich der Berechnungs­methoden},
  school = {Universität Münster},
  series = {Finanzmanagement},
  volume = {131},
  year = {2018},
  publisher = {Dr. Kovac},
  address = {Hamburg},
  isbn = {978-3-339-10442-7},
  note = {Publication status: Published}
}

@techreport{Watrin2018USAWerdenZu,
  author = {C. Watrin},
  title = {USA werden zu attraktivem Investitionsstandort, Blog-Beitrag},
  institution = {www.tax-legal-excellence.com},
  year = {2018},
  note = {Publication status: Published}
}

@book{Alkemeier2017Konzerninterne,
  author = {Michael Alkemeier},
  title = {Konzerninterne Unternehmenszusammenschlüsse --- Die Bilanzierung von Business Combinations under Common Control im IFRS-Teilkonzernabschluss},
  year = {2017},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{BaetgeKT2017UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Bilanzen. Aufgaben und Fallstudien mit Lösungen},
  edition = {5.},
  year = {2017},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2017Bilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzen},
  edition = {14.},
  year = {2017},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2017Konzernbilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Konzernbilanzen},
  edition = {12.},
  year = {2017},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2017UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Konzernbilanzen. Aufgaben und Fallstudien mit Lösungen},
  edition = {6.},
  year = {2017},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{Hagemann2017FinancialReporting,
  editor = {G Hagemann},
  title = {Financial Reporting Quality in Emerging Economies --- Empirical Evidence from Brazil and South Africa},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  year = {2017},
  publisher = {},
  note = {Publication status: Published}
}

@book{Hannen2017Integrated,
  editor = {S Hannen},
  title = {Integrated Reporting --- Useful for investors?},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  year = {2017},
  publisher = {Peter Lang},
  note = {Publication status: Published}
}

@book{Riegler2017Immaterielle,
  author = {Fabian Riegler},
  title = {Immaterielle Werte als Gegenstand der internationalen Steuerplanung --- Gestaltungen mit IP-Boxen unter besonderer Berücksichtigung der OECD/EU-Agenda "Base Erosion and Profit Shifting"},
  year = {2017},
  publisher = {},
  note = {Publication status: Published}
}

@book{RoseW2017Ertragsteuern,
  author = {Gerd Rose and Christoph Watrin},
  title = {Ertragsteuern},
  edition = {21.},
  series = {Betrieb und Steuer},
  volume = {1},
  year = {2017},
  publisher = {Erich Schmidt},
  address = {Berlin},
  isbn = {978 3 503 17454 6},
  note = {Publication status: Published}
}

@book{Weich2017Rechnungslegung,
  author = {Stephen Weich},
  title = {Rechnungslegung in der Insolvenz --- Analyse konkreter Bilanzierungsfragen auf Basis eines konsistenten Zweck-Grundsatz-Systems},
  year = {2017},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@incollection{Kajueter2017Controlling,
  author = {P Kajüter},
  title = {Controlling und Lageberichterstattung --- Schnittstellen und Wechselbeziehungen},
  booktitle = {Controlling. Konzeptionen --- Instrumente --- Anwendungen},
  pages = {97--112},
  editor = {A Hoffjan and T Knauer and  Wömpener and  A},
  year = {2017},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KirschKH2017KapitelXII,
  author = {Hans Jürgen Kirsch and Christoph König and Michael Huter},
  title = {Kapitel XII: Der Konzernlagebericht für IFRS-Anwender},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--76},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2017},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschD2017309HGBBehandlung,
  author = {Hans-Jürgen Kirsch and Philipp Dollereder},
  title = {§ 309 HGB Behandlung des Unterschiedsbetrags},
  booktitle = {Bilanzrecht},
  pages = {1--47},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschE2017307HGBAnteile,
  author = {Hans-Jürgen Kirsch and Frederik Engelke},
  title = {§ 307 HGB Anteile anderer Gesellschafter},
  booktitle = {Bilanzrecht},
  pages = {1--51},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschE2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Frederik Engelke},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitte H. Kapitalkonsolidierung im mehrstufigen Konzern, I. Kapitalkonsolidierung bei konzerninternen Verschmelzungen, J. Kapitalkonsolidierung bei konzerninternen Spaltungen und K. Sanktionen)},
  booktitle = {Bilanzrecht},
  pages = {114--156},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschGH2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Nils Gimpel-Henning},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitt F. Folgekonsolidierung nach der Erwerbsmethode, Unterabschnitt IV.)},
  booktitle = {Bilanzrecht},
  pages = {92--104},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHJE2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Christian Heidemann and Martin Jonas and Frederik Engelke},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitte A. Gegenstand und Bedeutung und B. Verrechnung der Anteile an den einbezogenen Tochterunternehmen mit dem entsprechenden Eigenkapital)},
  booktitle = {Bilanzrecht},
  pages = {10--58},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHF2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Matthias Hendler and Marcel Faber},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 2: Regelungen des IASB)},
  booktitle = {Bilanzrecht},
  pages = {157--188},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschKJD2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Thomas Klaholz and Martin Jonas and Philipp Dollereder},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitt F. Folgekonsolidierung nach der Erwerbsmethode, Unterabschnitte I. --- III.)},
  booktitle = {Bilanzrecht},
  pages = {73--92},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschPF2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Cord Prigge and Alexander Flügel},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitte C. Zeitpunkt der zu verrechnenden Wertansätze, D. Ausweis und Erläuterung des Unterschiedsbetrages und E. Behandlung von eigenen Anteilen des Mutterunternehmens und von Rückbeteiligungen am Mutterunternehmen)},
  booktitle = {Bilanzrecht},
  pages = {58--73},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschU2017DerEinbezug,
  author = {Hans-Jürgen Kirsch and Fabian Umseher},
  title = {Der Einbezug von Verwaltungskosten in die Herstellungskosten nach HGB und IFRS},
  booktitle = {Controlling. Konzeptionen --- Instrumente --- Anwendungen},
  pages = {113--126},
  editor = {Andreas Hoffjan and Thorsten Knauer and Andreas Wömpener},
  year = {2017},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschZGH2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Henning Zülch and Nils Gimpel-Henning},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitt G. Übergangs- und Endkonsolidierung)},
  booktitle = {Bilanzrecht},
  pages = {104--114},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{PiesbergenGU2017IFRIC12Dienstleistungskonzessionsvereinbarungen,
  author = {Christoph Piesbergen and Silvia Geberth and Fabian Umseher},
  title = {IFRIC 12 Dienstleistungskonzessionsvereinbarungen (Service Concession Arrangements)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--34},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2017},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Schmitting2017DerEinsatz,
  author = {W Schmitting},
  title = {Der Einsatz datenbankgestützter Unternehmens- und Betriebsmodelle in der betriebswirtschaftlichen Ausbildung},
  booktitle = {Controlling: Konzeptionen --- Instrumente --- Anwendungen},
  edition = {1},
  pages = {549--575},
  editor = {Andreas Hoffjan and Torsten Knauer and Andreas Wömpener},
  year = {2017},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3835-3},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the International Accounting Section Midyear Meeting (American Accounting Association)},
  year = {2017},
  address = {Tampa, Florida},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2017},
  address = {Valencia, Spain},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the VHB-Jahrestagung},
  year = {2017},
  address = {St. Gallen, Switzerland},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the International Accounting Symposium of The International Journal of Accounting},
  year = {2017},
  address = {Limassol, Cyprus},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2017AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the Journal of International Accounting Research Conference},
  year = {2017},
  address = {Adelaide, Australia},
  note = {Publication status: Published}
}

@inproceedings{KajueterMS2017HowToCommunicate,
  author = {P. Kajüter and M. Meinhövel and K. Schaumann},
  title = {How to communicate matters excluded from the statutory audit? --- An examination of two alternatives and their impact on users' attention and decision-making},
  booktitle = {Proceedings of the 9$^{th}$ EARNet PhD Workshop},
  year = {2017},
  address = {Leuven, Belgien},
  note = {Publication status: Published}
}

@inproceedings{KubataSW2017ThePersistence,
  author = {Adrian Kubata and Fabian Schmal and Christoph Watrin},
  title = {The Persistence, Forecasting, and Valuation Implications of Effective Tax Rate Changes},
  booktitle = {Proceedings of the 40$^{th}$ Annual Congress of the European Accounting Association},
  year = {2017},
  address = {Valencia, Spain},
  note = {Publication status: Published}
}

@inproceedings{Schaumann2017TheEffectOf,
  author = {K. Schaumann},
  title = {The effect of interactive visualization on financial forecasting},
  booktitle = {Proceedings of the 6$^{th}$ ACMAR Doctoral Colloquium},
  year = {2017},
  address = {Vallendar, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{SchulteSasseTW2017SpecialTax,
  author = {K SchulteSasse and M Thomsen and C Watrin},
  title = {Special Tax Zones: Tax Avoidance within the European Union},
  booktitle = {Proceedings of the 40$^{th}$ Annual Congress of the European Accounting Association},
  year = {2017},
  address = {Valencia, Spanien},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2017Steuerstrategien,
  author = {M Thomsen and C Watrin},
  title = {Steuerstrategien deutscher Konzerne --- die OECD als Retter},
  booktitle = {Proceedings of the Arbeitskreis "Unternehmenssteuerreform" des Bundesverband der Deutschen Industrie e.V.},
  year = {2017},
  address = {Berlin, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2017Steuerstrategien,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Steuerstrategien deutscher Konzerne --- die OECD als Retter},
  booktitle = {Proceedings of the 330. Sitzung des Steuerausschuss des Verbandes der Chemischen Industrie e. V.},
  year = {2017},
  address = {Hamburg},
  note = {Publication status: Published}
}

@article{Artz2017NPSTheOne,
  author = {Martin Artz},
  title = {NPS --- The One Measure You Really Need to Grow?},
  journal = {Controlling & Management Review (ZfCM)},
  year = {2017},
  volume = {61},
  number = {1},
  pages = {32--38},
  doi = {10.1007/s12176-017-0002-x},
  note = {Publication status: Published}
}

@article{BruehlKFHDHV2017SharedServices,
  author = {R Brühl and P Kajüter and T.M. Fischer and S Hirsch and D Dornbusch and J Hoffmann and M Vollmer},
  title = {Shared Services --- Relevanz, Ziele und Entwicklungsstand},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung},
  year = {2017},
  volume = {101},
  number = {70},
  pages = {3--23},
  note = {Publication status: Published}
}

@article{DiebeckerS2017TheImpactOf,
  author = {Jan Diebecker and Friedrich Sommer},
  title = {The Impact of Corporate Sustainability Performance on Information Asymmetry: The Role of Institutional Differences},
  journal = {Review of Managerial Science},
  year = {2017},
  volume = {11},
  number = {2},
  pages = {471--517},
  doi = {10.1007/s11846-016-0195-y},
  note = {Publication status: Published}
}

@article{KajueterBFSTV2017Konstitutive,
  author = {P Kajüter and R Brühl and T Finken and M Steuernagel and S Troßbach and M Vollmer},
  title = {Konstitutive Entscheidungen zur Vorbereitung der SSC-Implementierung},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung},
  year = {2017},
  volume = {101},
  number = {70},
  pages = {25--59},
  note = {Publication status: Published}
}

@article{KajueterN2017TheImpactOf,
  author = {P Kajüter and M Nienhaus},
  title = {The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports},
  journal = {Abacus},
  year = {2017},
  volume = {53},
  number = {1},
  pages = {28--58},
  note = {Publication status: Published}
}

@article{KajueterNN2017PruefungDes,
  author = {P Kajüter and M Nienhaus and M Nienaber},
  title = {Prüfung des Lageberichts --- Empirische Befunde einer explorativen Studie},
  journal = {WPg},
  year = {2017},
  volume = {17},
  number = {14},
  pages = {801--809},
  note = {Publication status: Published}
}

@article{KajueterS2017CrossNational,
  author = {P Kajüter and M Schröder},
  title = {Cross-National Differences in Cost Accounting of MNEs: Empirical Evidence from Anglophone Subsidiaries in Germany},
  journal = {JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH},
  year = {2017},
  volume = {16},
  number = {2},
  pages = {71--100},
  note = {Publication status: Published}
}

@article{Kajueter2017Nichtfinanzielle,
  author = {Peter Kajüter},
  title = {Nichtfinanzielle Berichterstattung nach dem CSR-Richtlinie-Umsetzungsgesetz},
  journal = {Der Betrieb},
  year = {2017},
  volume = {28},
  pages = {617--624},
  note = {Publication status: Published}
}

@article{Kajueter2017DasCSRRichtlinieUmsetzungsgesetz,
  author = {P Kajüter},
  title = {Das CSR-Richtlinie-Umsetzungsgesetz --- ein Kompromiss},
  journal = {IRZ Zeitschrift für Internationale Rechnungslegung},
  year = {2017},
  volume = {12},
  number = {4},
  pages = {137--138},
  note = {Publication status: Published}
}

@article{KirschH2017DiePruefung,
  author = {Hans-Jürgen Kirsch and Michael Huter},
  title = {Die Prüfung der nicht-finanziellen Erklärung --- Neue Pflichten für den Aufsichtsrat},
  journal = {WPg},
  year = {2017},
  volume = {70},
  number = {17},
  pages = {1017--1025},
  note = {Publication status: Published}
}

@article{KirschVW2017Bilanzierung,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding}},
  title = {Bilanzierung von Bitcoin nach HGB},
  journal = {BB},
  year = {2017},
  volume = {72},
  number = {46},
  pages = {2731--2735},
  note = {Publication status: Published}
}

@article{KnauerSW2017Tournament,
  author = {T. Knauer and F. Sommer and A. Wöhrmann},
  title = {Tournament Winner Proportion and its Effect on Effort: An Investigation of the Underlying Psychological Mechanisms},
  journal = {European Accounting Review},
  year = {2017},
  volume = {26},
  number = {4},
  pages = {681--702},
  doi = {10.1080/09638180.2016.1175957},
  note = {Publication status: Published}
}

@article{MoserS2017Praxisfragen,
  author = {Torsten Moser and Daniel Siegel},
  title = {Praxisfragen zur Aufstellung der Bilanz einer GmbH unter Berücksichtigung der Ergebnisverwendung},
  journal = {Die Wirtschaftsprüfung},
  year = {2017},
  volume = {70},
  number = {9},
  pages = {503--510},
  note = {Publication status: Published}
}

@article{NaumannS2017Wissensorganisation,
  author = {Klaus-Peter Naumann and Daniel Siegel},
  title = {Wissensorganisation},
  journal = {Zeitschrift für das gesamte Handels- und Wirtschaftsrecht (ZHR)},
  year = {2017},
  volume = {181},
  pages = {273--301},
  note = {Publication status: Published}
}

@article{NaumannS2017Reichweite,
  author = {Klaus-Peter Naumann and Daniel Siegel},
  title = {Reichweite der Prüfungspflichten von Aufsichtsrat, Abschlussprüfer und DPR},
  journal = {Die Wirtschaftsprüfung},
  year = {2017},
  volume = {70},
  number = {20},
  pages = {1170--1178},
  note = {Publication status: Published}
}

@article{NimwegenR2017DieRolleDes,
  author = {Sebastian Nimwegen and Bob Rajan},
  title = {Die Rolle des Aufsichtsrats in der Krise},
  journal = {KSI},
  year = {2017},
  volume = {13},
  number = {2},
  pages = {80--81},
  note = {Publication status: Published}
}

@article{OserBK2017Bilanzielle,
  author = {Peter Oser and Sybille Bellert and Christoph König},
  title = {Bilanzielle Behandlung von Mehrkomponentengeschäften am Beispiel der verbilligten Abgabe von Mobilfunktelefonen. Der Fall --- die Lösung},
  journal = {IRZ},
  year = {2017},
  volume = {12},
  number = {2},
  pages = {49--51},
  note = {Publication status: Published}
}

@article{OserK2017WPExamensaufgabe,
  author = {Peter Oser and Christoph König},
  title = {WP-Examensaufgabe zur Konzernrechnungslegung (Konzernabschluss) mit Musterlösung. Bewertung von Anteilen nach der Equity-Methode},
  journal = {WP Praxis},
  year = {2017},
  volume = {6},
  number = {3},
  pages = {76--81},
  note = {Publication status: Published}
}

@article{RajanN2017TheNextFinancial,
  author = {Bob Rajan and Sebastian Nimwegen},
  title = {The next financial centre after Brexit... not so fast},
  journal = {INSOL World},
  year = {2017},
  volume = {5},
  number = {3},
  pages = {10--11},
  note = {Publication status: Published}
}

@article{RichterJK2017UmsetzungDer,
  author = {Nicole Richter and Annette Johne and Christoph König},
  title = {Umsetzung der CSR-Richtlinie in nationales Recht --- Was sind die Implikationen für die Praxis?},
  journal = {WPg},
  year = {2017},
  volume = {70},
  number = {10},
  pages = {566--572},
  note = {Publication status: Published}
}

@article{RieglerW2017AnmerkungZum,
  author = {F. Riegler and C. Watrin},
  title = {Anmerkung zum BFH-Urteil vom 22.06.2017},
  journal = {Finanz-Rundschau},
  year = {2017},
  volume = {2017},
  number = {22},
  pages = {1051--1052},
  note = {Publication status: Published}
}

@article{TrepteS2017Erstellung,
  author = {Folker Trepte and Daniel Siegel},
  title = {Erstellung von (Konzern-)Zahlungsberichten},
  journal = {Die Wirtschaftsprüfung},
  year = {2017},
  volume = {70},
  number = {6},
  pages = {317--321},
  note = {Publication status: Published}
}

@article{WatrinTB2017DerZusammenhang,
  author = {C Watrin and M Thomsen and A Brune},
  title = {Der Zusammenhang zwischen Steuerplanung und institutionellen Investoren: Stand der Forschung und Erkenntnisse über deutsche Konzerne},
  journal = {Finanz-Rundschau},
  year = {2017},
  volume = {99},
  number = {22},
  pages = {1029--1035},
  note = {Publication status: Published}
}

@article{WatrinL2017Steuerplanung,
  author = {Christoph Watrin and Nils Linnemann},
  title = {Steuerplanung der Unternehmernachfolge nach neuem Recht},
  journal = {DStR --- Deutsches Steuerrecht},
  year = {2017},
  volume = {55. Jg.},
  number = {11},
  pages = {569--574},
  note = {Publication status: Published}
}

@article{WatrinL2017Vorwegabschlag,
  author = {Christoph Watrin and Nils Linnemann},
  title = {Vorwegabschlag nach § 13a Abs. 9 ErbStG als Gestaltungsziel für Großerwerbe --- Eine Analyse der steuerlichen Vor- und Nachteile anhand typisierter Szenarien},
  journal = {Ubg --- Die Unternehmensbesteuerung},
  year = {2017},
  volume = {10},
  number = {8},
  pages = {461--470},
  note = {Publication status: Published}
}

@article{WatrinR2017AnmerkungZu,
  author = {Christoph Watrin and Fabian Riegler},
  title = {Anmerkung zu BFH, Urteil vom 22.6.2017, VI R 84/14},
  journal = {Finanz-Rundschau},
  year = {2017},
  volume = {2017},
  pages = {1051--1052},
  note = {Publication status: Published}
}

@article{Weber2017Besonderheiten,
  author = {Christian Weber},
  title = {Besonderheiten der Bilanzanalyse von Profifußballclubs},
  journal = {DK},
  year = {2017},
  volume = {15},
  number = {6},
  pages = {285--295},
  note = {Publication status: Published}
}

@phdthesis{Weigle2017Umstellung,
  author = {Christina Weigle},
  title = {Umstellung von Vergütungssystemen --- Eine experimentelle Studie der Anreizwirkung auf Basis der Analyse ökonomischer und verhaltenswissenschaftlicher Theorien},
  school = {Universität Münster},
  year = {2017},
  note = {Publication status: Published}
}

@techreport{Watrin2017BrauchenWir,
  author = {C. Watrin},
  title = {Brauchen wir ein öffentliches Country-by-Country Reporting?, Blog-Beitrag},
  institution = {www.tax-legal-excellence.com},
  year = {2017},
  note = {Publication status: Published}
}

@book{Kraft2016Extractive,
  author = {Ariane Kraft},
  title = {Extractive Activities in der IFRS-Rechnungslegung},
  year = {2016},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{RoseW2016Internationales,
  author = {Gerd Rose and Christoph Watrin},
  title = {Internationales Steuerrecht --- Doppelbesteuerung, Minderbesteuerung, Europarecht},
  edition = {7.},
  year = {2016},
  publisher = {Erich Schmidt Verlag},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{HoembergKG2016248HGBBilanzierungsverbote,
  author = {Reinhold Hömberg and Michael König and Florian Gallasch},
  title = {§ 248 HGB Bilanzierungsverbote und -wahlrechte},
  booktitle = {Bilanzrecht},
  pages = {1--40},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2016},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschKH2016B500Grundlagen,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann and Michael Huter},
  title = {B 500 Grundlagen der Lageberichterstattung},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--20},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2016},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschKH2016B510Inhalt,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann and Michael Huter},
  title = {B 510 Inhalt des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--78},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2016},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2016KapitelXII,
  author = {Hans-Jürgen Kirsch and Christoph König},
  title = {Kapitel XII: Der Konzernlagebericht für IFRS-Anwender},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--56},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2016},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{MohrmannMNR2016BelieveMe,
  author = {U Mohrmann and M Muhn and M Nienhaus and J Riepe},
  title = {Believe me, it will be enough --- Governmental guarantees and banks risk taking in the fair value portfolio},
  booktitle = {SSM at 1, Eds: J. Ulbrich, C.-C. Hedrich and M. Balling},
  pages = {113--119},
  editor = {SUERF/Deutsche Bundesbank/IMFS},
  year = {2016},
  publisher = {},
  note = {Publication status: Published}
}

@inproceedings{BruneTW2016TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  booktitle = {Proceedings of the Canadian Academic Accounting Association Annual Conference},
  year = {2016},
  address = {St. John's, Canada},
  note = {Publication status: Published}
}

@inproceedings{BruneTW2016TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  booktitle = {Proceedings of the American Accounting Association Annual Meeting},
  year = {2016},
  address = {New York City, USA},
  note = {Publication status: Published}
}

@inproceedings{BruneTW2016TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  booktitle = {Proceedings of the European Accounting Association Annual Congress},
  year = {2016},
  address = {Maastricht, The Netherlands},
  note = {Publication status: Published}
}

@inproceedings{BruneTW2016TaxAvoidance,
  author = {A Brune and M Thomsen and C Watrin},
  title = {Tax avoidance in different firm types and the role of nonfamily involvement in private family firms},
  booktitle = {Proceedings of the German Academic Association for Business Research Annual Scientific Conference},
  year = {2016},
  address = {Munich, Germany},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2016AuditorProvided,
  author = {S Burggraef and C Watrin and F Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the Doktorandenseminar zur betriebswirtschaftlichen Steuerlehre (FDM)},
  year = {2016},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2016AuditorProvided,
  author = {Stephan Burggraef and Christoph Watrin and Falko Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the ZEW Workshop Empirische Steuerforschung},
  year = {2016},
  address = {Mannheim},
  note = {Publication status: Published}
}

@inproceedings{BurggraefWW2016AuditorProvided,
  author = {Stephan Burggraef and Christoph Watrin and Falko Weiß},
  title = {Auditor-Provided Tax Services and Accounting for Tax Uncertainty},
  booktitle = {Proceedings of the 3$^{rd}$ Doctoral Research Seminar, WU Vienna},
  year = {2016},
  address = {Vienna, Austria},
  note = {Publication status: Published}
}

@inproceedings{EckerthNS2016InterimManagement,
  author = {S Eckerth and M Nienhaus and H Schirmacher},
  title = {Interim Management Statements in the EU --- A concept with(out) a future?},
  booktitle = {Proceedings of the VHB Annual Meeting},
  year = {2016},
  address = {Munich, Germany},
  note = {Publication status: Published}
}

@inproceedings{EckerthNS2016InterimManagement,
  author = {S Eckerth and M Nienhaus and H Schirmacher},
  title = {Interim Management Statements in the EU --- A concept with(out) a future?},
  booktitle = {Proceedings of the 39$^{th}$ EAA 2016 Annual Congress 2016},
  year = {2016},
  address = {Maastricht, The Netherlands},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2016TaxAffairs,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Tax Affairs --- There is no place like home},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2016},
  address = {Maastricht, Netherlands},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2016TaxAffairs,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Tax Affairs --- There is no place like home},
  booktitle = {Proceedings of the MaTax Conference},
  year = {2016},
  address = {Mannheim, Germany},
  note = {Publication status: Published}
}

@inproceedings{Watrin2016TaxAvoidance,
  author = {C Watrin},
  title = {Tax Avoidance: What have we learned in the last decade?},
  booktitle = {Proceedings of the II Workshop de Contabilidade e Tributação, School of Business Administration and Accounting, University of São Paulo},
  year = {2016},
  address = {Ribeirão Preto, Brazil},
  note = {Publication status: Published}
}

@article{BerensSW2016Risikoorientierte,
  author = {W. Berens and F. Sommer and J. Welsing},
  title = {Risikoorientierte Bewertung von Renditeimmobilien: Nachkalkulation und Risikoanalyse mittels Vollständiger Finanzpläne und Monte-Carlo-Simulation},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2016},
  volume = {68},
  number = {3},
  pages = {213--244},
  note = {Publication status: Published}
}

@article{BerlichDFKKSW2016DeutscheBahn,
  author = {C. Berlich and F. Daut and A. C. Freund and A. Kampmann and B. Killing and F. Sommer and A. Wöhrmann},
  title = {Deutsche Bahn AG: A former monopoly off track?},
  journal = {The CASE Journal},
  year = {2016},
  volume = {13},
  number = {1},
  pages = {25--58},
  note = {Publication status: Published}
}

@article{EweltKnauer2016ProaktiveGestaltung,
  author = {Corinna Ewelt-Knauer},
  title = {Proaktive Gestaltung der Compliance-Kultur --- Impulse für die Gestaltung und Prüfung von Compliance-Management-Systemen},
  journal = {WPg},
  year = {2016},
  volume = {69},
  number = {11},
  pages = {597--601},
  note = {Publication status: Published}
}

@article{EweltKnauer2016LohnenSich,
  author = {Corinna Ewelt-Knauer},
  title = {Lohnen sich Compliance-Maßnahmen?},
  journal = {WPg},
  year = {2016},
  volume = {69},
  number = {17},
  pages = {941},
  note = {Publication status: Published}
}

@article{GimpelHenning2016Bilanzierung,
  author = {Nils Gimpel-Henning},
  title = {Bilanzierung der Altanteile bei sukzessiven Unternehmenserwerben --- Implikationen aus der Anwendung der Bewertungsleitlinien des IFRS 13},
  journal = {PiR},
  year = {2016},
  volume = {12},
  number = {2},
  pages = {37--44},
  note = {Publication status: Published}
}

@article{GimpelHenning2016DieInterpretation,
  author = {Nils Gimpel-Henning},
  title = {Die Interpretation eines Goodwill aus stufenweisen Unternehmenserwerben nach IFRS 3 --- Eine zu Unrecht vernachlässigte Thematik},
  journal = {KoR (KoR)},
  year = {2016},
  volume = {16},
  number = {5},
  pages = {217--222},
  note = {Publication status: Published}
}

@article{HaversS2016Aufstellung,
  author = {Guido Havers and Daniel Siegel},
  title = {Aufstellung von Zahlungsberichten nach BilRUG},
  journal = {Die Wirtschaftsprüfung},
  year = {2016},
  volume = {69},
  number = {6},
  pages = {341--348},
  note = {Publication status: Published}
}

@article{HoebenerDGH2016DieBilanzierung,
  author = {Julian Höbener and Yannic Dust and Nils Gimpel-Henning},
  title = {Die Bilanzierung sukzessiver Unternehmenserwebe im Lichte des Conceptual Framework-Projekts --- Erfolgswirkungen aus der Neubewertung der Altanteile},
  journal = {PiR},
  year = {2016},
  volume = {12},
  number = {12},
  pages = {337--344},
  note = {Publication status: Published}
}

@article{KajueterKN2016DoReviewsBy,
  author = {P Kajüter and F Klassmann and M Nienhaus},
  title = {Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?},
  journal = {The International Journal of Accounting},
  year = {2016},
  volume = {51},
  number = {1},
  pages = {23--50},
  note = {Publication status: Published}
}

@article{Kajueter2016DieNichtfinanzielle,
  author = {P. Kajüter},
  title = {Die nichtfinanzielle Erklärung nach dem Regierungsentwurf zum CSR-Richtlinie-Umsetzungsgesetz},
  journal = {IRZ Zeitschrift für Internationale Rechnungslegung},
  year = {2016},
  volume = {11},
  pages = {507--513},
  note = {Publication status: Published}
}

@article{Kajueter2016Neuerungen,
  author = {Peter Kajüter},
  title = {Neuerungen in der Lageberichterstattung nach dem Referentenentwurf des CSR-Richtlinie-Umsetzungsgesetzes},
  journal = {Zeitschrift für kapitalmarktorientierte Rechnungslegung},
  year = {2016},
  volume = {16},
  number = {Heft 5},
  pages = {230--238},
  note = {Publication status: Published}
}

@article{KajueterM2016Bilanzierung,
  author = {Peter Kajüter and Max Meinhövel},
  title = {Bilanzierung von Leasingverhältnissen nach IFRS 16 --- Anwendung bei Fluggesellschaften am Beispiel eines Airbus A380},
  journal = {KoR --- Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung},
  year = {2016},
  volume = {17},
  number = {9},
  pages = {426--435},
  note = {Publication status: Published}
}

@article{KajueterN2016Kausalitaet,
  author = {Peter Kajüter and Martin Nienhaus},
  title = {Kausalität in der empirischen Rechnungslegungsforschung (Teil 1)},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2016},
  volume = {45},
  number = {9},
  pages = {474--478},
  note = {Publication status: Published}
}

@article{KajueterN2016Kausalitaet,
  author = {Peter Kajüter and Martin Nienhaus},
  title = {Kausalität in der empirischen Rechnungslegungsforschung (Teil 2)},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2016},
  volume = {45},
  number = {10},
  pages = {516--521},
  note = {Publication status: Published}
}

@article{KirschEF2016Aufteilung,
  author = {Hans-Jürgen Kirsch and Frederik Engelke and Marcel Faber},
  title = {Aufteilung eines Geschäfts- oder Firmenwerts auf Geschäftsfelder --- Implikationen für die Folgebewertung gemäß DRS 23},
  journal = {WPg},
  year = {2016},
  volume = {69},
  number = {18},
  pages = {1008--1014},
  note = {Publication status: Published}
}

@article{KnauerW2016MarketReaction,
  author = {T Knauer and A Wöhrmann},
  title = {Market Reaction to Goodwill Impairments},
  journal = {European Accounting Review},
  year = {2016},
  volume = {fortcoming},
  pages = {421--449},
  note = {Publication status: Published}
}

@article{NienhausL2016TheNonDiversifiable,
  author = {M Nienhaus and Y-T Lin},
  title = {The Non-Diversifiable Risk of Financial Reporting System: Evidence from the German Market},
  journal = {Advances in Accounting},
  year = {2016},
  volume = {31},
  number = {2},
  pages = {197--208},
  note = {Publication status: Published}
}

@article{RieglerR2016Pauschalierung,
  author = {Fabian Riegler and Bernhard Riegler},
  title = {Pauschalierung der Einkommensteuer bei Sachzuwendungen an Steuerausländer im Lichte der neueren Rechtsprechung},
  journal = {Internationales Steuerrecht},
  year = {2016},
  volume = {2016},
  pages = {291--293},
  note = {Publication status: Published}
}

@article{SchedlinskySW2016RiskTaking,
  author = {I. Schedlinsky and F. Sommer and A. Wöhrmann},
  title = {Risk-taking in tournaments: an experimental analysis},
  journal = {Journal of Business Economics},
  year = {2016},
  volume = {86},
  pages = {837--866},
  note = {Publication status: Published}
}

@article{SchedlinskyFW2016RiskTaking,
  author = {Ivo/Sommer Schedlinsky and Arnt Friedrich/Wöhrmann},
  title = {Risk-taking in tournaments: an experimental analysis},
  journal = {Journal of Business Economics},
  year = {2016},
  volume = {86},
  number = {6},
  note = {Publication status: Published}
}

@article{SchmidtS2016Konzeption,
  author = {Matthias Schmidt and Daniel Siegel},
  title = {Konzeption der Abzinsung von Pensionsrückstellungen},
  journal = {Die Wirtschaftsprüfung},
  year = {2016},
  volume = {69},
  number = {2},
  pages = {75--78},
  note = {Publication status: Published}
}

@article{StibiKE2016DasKonzept,
  author = {Bernd Stibi and Hans-Jürgen Kirsch and Frederik Engelke},
  title = {Das Konzept der außerplanmäßigen Abschreibung eines Geschäfts- oder Firmenwerts nach DRS 23},
  journal = {WPg},
  year = {2016},
  volume = {69},
  number = {11},
  pages = {603--611},
  note = {Publication status: Published}
}

@article{WatrinR2016KeineRuecklage,
  author = {Christoph Watrin and Fabian Riegler},
  title = {Keine Rücklage für Ersatzbeschaffung im Fall einer gesellschaftsvertraglich bedingten Veräußerung},
  journal = {Der Betrieb},
  year = {2016},
  volume = {69},
  number = {38},
  pages = {2203--2204},
  note = {Publication status: Published}
}

@article{WatrinT2016Steuerstrategien,
  author = {Christoph Watrin and Martin Thomsen},
  title = {Steuerstrategien deutscher Konzerne --- die OECD als Retter?},
  journal = {Steuer und Wirtschaft},
  year = {2016},
  volume = {1},
  pages = {3--14},
  note = {Publication status: Published}
}

@article{WatrinTW2016ZurNotwendigkeit,
  author = {Christoph Watrin and Martin Thomsen and Falko Weiß},
  title = {Zur Notwendigkeit von Maßnahmen gegen die internationale Gewinnverlagerung in Deutschland},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2016},
  volume = {25},
  number = {10},
  pages = {397--401},
  url = {https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fISTR%2f2016%2fcont%2fISTR.2016.397.1.htm#A},
  note = {Publication status: Published}
}

@article{WatrinTW2016DieBEPSMassnahmenberichte,
  author = {Christoph Watrin and Martin Thomsen and Falko Weiß},
  title = {Die BEPS-Maßnahmenberichte und ihre aktuelle Umsetzung},
  journal = {Deutsche Steuer-Zeitung (DStZ)},
  year = {2016},
  volume = {104},
  number = {11},
  pages = {400--410},
  note = {Publication status: Published}
}

@article{WatrinR2016Steuerfreie,
  author = {Christoph Watrin and Fabian Riegler},
  title = {Steuerfreie Rücklage oder Steuerstundung? --- Barwertkalküle zu § 6b Abs. 2a EStG},
  journal = {Finanz-Rundschau},
  year = {2016},
  volume = {2016},
  pages = {345--359},
  note = {Publication status: Published}
}

@article{Weber2016Bilanzierung,
  author = {Christian Weber},
  title = {Bilanzierung von Leihspielern im Profifußball --- die Zurechnung des wirtschaftlichen Eigentums bei verliehenem bzw. ausgeliehenem Vermögen},
  journal = {KoR (KoR)},
  year = {2016},
  volume = {16},
  number = {5},
  pages = {248--253},
  note = {Publication status: Published}
}

@phdthesis{Adolphs2016Determinanten,
  author = {Christian Adolphs},
  title = {Determinanten der Patientencompliance am Beispiel der Therapie der feuchten altersbedingten Makuladegeneration},
  school = {Universität Münster},
  year = {2016},
  note = {Publication status: Published}
}

@phdthesis{Ossieck2016Marktpreisorientierte,
  author = {Stefan Oßieck},
  title = {Marktpreisorientierte Bewertung von Unternehmen --- Theoretische Analyse und empirischer Verfahrensvergleich der Eignung zur Wert- und Preisfindung von Unternehmen},
  school = {Universität Münster},
  year = {2016},
  note = {Publication status: Published}
}

@phdthesis{Tilke2016Kommunikation,
  author = {Helena Tilke},
  title = {Kommunikation des Controllingzwecks --- Ergebnisse einer experimentellen Untersuchung zu den Auswirkungen auf die Nutzung von Controllinginformationen},
  school = {Universität Münster},
  year = {2016},
  note = {Publication status: Published}
}

@book{BaetgeKT2015Konzernbilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Konzernbilanzen},
  edition = {11.},
  year = {2015},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2015UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Konzernbilanzen. Aufgaben und Fallstudien mit Lösungen},
  edition = {5.},
  year = {2015},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{FlackeKT2015Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {12},
  year = {2015},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{GimpelHenning2015Sukzessive,
  author = {Nils Gimpel-Henning},
  title = {Sukzessive Anteilserwerbe im IFRS-Konzernabschluss},
  year = {2015},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Nienhaus2015SegmentReporting,
  author = {M Nienhaus},
  title = {Segment Reporting under IFRS 8 --- Reporting Practice and Economic Consequences},
  year = {2015},
  publisher = {Peter Lang},
  address = {Frankfurt},
  note = {Publication status: Published}
}

@book{Pier2015DieBilanzierung,
  author = {Christoph Pier},
  title = {Die Bilanzierung landwirtschaftlicher Vermögenswerte nach IAS 41 und den Regelungsänderungen "Agriculture: Bearer Plants"},
  year = {2015},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Saucke2015FullIFRSAnd,
  editor = {M Saucke},
  title = {Full IFRS and IFRS for SMEs Adoption by Private Firms --- Empirical Evidence on Country Level},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {12},
  year = {2015},
  publisher = {Peter Lang},
  address = {Frankfurt a. M.},
  isbn = {978-3631662984},
  note = {Publication status: Published}
}

@book{BerensK2015Grundlagen,
  editor = {W. Berens and T. Knauer},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {12},
  year = {2015},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{KnauerLSW2015SpecialIssue,
  editor = {T. Knauer and Z. Li and F. Sommer and A. Wöhrmann},
  title = {Special issue “Risk management and business valuation in M&A transactions”, Journal of Management Control},
  year = {2015},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Artz2015Controlling,
  author = {Martin Artz},
  title = {Controlling der Kundenzufriedenheit},
  booktitle = {Kundenzufriedenheit},
  edition = {9.},
  pages = {1--24},
  editor = {Christian Homburg},
  year = {2015},
  publisher = {Gabler-Verlag},
  address = {Wiesbaden},
  isbn = {978-3-8349-2911-2},
  note = {Publication status: Published}
}

@incollection{BerensRW2015Bestimmung,
  author = {Wolfgang Berens and Christian Rose and Arnt Wöhrmann},
  title = {Bestimmung der Eigenkapitalkosten für die Bewertung von kleinen und mittleren Unternehmen},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2015},
  pages = {205--236},
  editor = {B Feldbauer-Durstmüller and  Janschek and  O},
  year = {2015},
  publisher = {LexisNexis},
  address = {Wien},
  note = {Publication status: Published}
}

@incollection{Kajueter2015Besonderheiten,
  author = {Peter Kajüter},
  title = {Besonderheiten des Risikomanagements im Konzern,},
  booktitle = {Praxishandbuch Risikomanagement. Konzepte --- Methoden --- Umsetzung},
  pages = {609--628},
  editor = {W Gleißner and F Romeike},
  year = {2015},
  publisher = {E. Schmidt},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{Kajueter2015DasRahmenkonzept,
  author = {Peter Kajüter},
  title = {Das Rahmenkonzept des IIRC zum Integrated Reporting --- Vergleich mit anderen Standards und Leitlinien zur Unternehmensberichterstattung},
  booktitle = {Handbuch Integrated Reporting},
  pages = {297--324},
  editor = {C-C Freidank and S Müller and P Velte},
  year = {2015},
  publisher = {Schmidt},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{Kajueter2015Integrated,
  author = {Peter Kajüter},
  title = {Integrated Reporting nach dem Rahmenkonzept des IIRC: Implikationen für Rechnungslegung und Controlling},
  booktitle = {Integrated Reporting. Externe Berichterstattung und interne Steuerung nachhaltig verbessern},
  pages = {27--40},
  editor = {R Gleich and K Grönke and M Kirchmann and J Leyk},
  year = {2015},
  publisher = {Haufe},
  address = {oestrich-winkel},
  note = {Publication status: Published}
}

@incollection{KirschEK2015275HGBGliederung,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {§ 275 HGB Gliederung},
  booktitle = {Bilanzrecht},
  pages = {1--64},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2015},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschEK2015276HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {§ 276 HGB Größenabhängige Erleichterungen},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2015},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschEK2015277HGBVorschriften,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {§ 277 HGB Vorschriften zu einzelnen Posten der Gewinn- und Verlustrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--15},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2015},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschW2015Bilanzpolitische,
  author = {Hans-Jürgen Kirsch and Stephen Weich},
  title = {Bilanzpolitische Maßnahmen zur Einhaltung definierter Financial Covenants},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2015},
  pages = {323--346},
  editor = {Birgit Feldbauer-Durstmüller and Otto Janschek},
  year = {2015},
  publisher = {LexisNexis ARD ORAC},
  address = {Wien},
  note = {Publication status: Published}
}

@inproceedings{KubataSW2015StockPrice,
  author = {A Kubata and T Shevlin and C Watrin},
  title = {Stock Price Associations with Expected and Unexpected Earnings},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2015},
  address = {Chicago, USA},
  note = {Publication status: Published}
}

@inproceedings{KubataSW2015StockPrice,
  author = {A Kubata and T Shevlin and C Watrin},
  title = {Stock Price Associations with Expected and Unexpected Earnings},
  booktitle = {Proceedings of the Canadian Academic Accounting Association (CAAA) Annual Conference},
  year = {2015},
  address = {Toronto, Canada},
  note = {Publication status: Published}
}

@inproceedings{KubataSW2015StockPrice,
  author = {A Kubata and T Shevlin and C Watrin},
  title = {Stock Price Associations with Expected and Unexpected Earnings},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2015},
  address = {Glasgow, UK},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2015DoWeReally,
  author = {M Thomsen and C Watrin},
  title = {Do We Really Need the OECD's BEPS Project?},
  booktitle = {Proceedings of the International Fiscal Association (IFA) Annual Congress},
  year = {2015},
  address = {Basel, Switzerland},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2015DoWeReally,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Do We Really Need the OECD'S BEPS Project?},
  booktitle = {Proceedings of the EAA},
  year = {2015},
  address = {Glasgow, Scotland},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2015DoWeReally,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Do We Really Need the OECD's BEPS Project?},
  booktitle = {Proceedings of the 14$^{th}$ University of Illinois Tax Symposium},
  year = {2015},
  address = {Chicago, USA},
  note = {Publication status: Published}
}

@article{ArnoldA2015TargetDifficulty,
  author = {Markus Arnold and Martin Artz},
  title = {Target difficulty, target revisions, and firm performance: evidence from business units’ targets},
  journal = {Accounting, Organizations and Society},
  year = {2015},
  volume = {40},
  number = {1},
  pages = {61--77},
  doi = {10.1016/j.aos.2014.12.002},
  note = {Publication status: Published}
}

@article{BackhausK2015Perspektiven,
  author = {Klaus Backhaus and Hans-Jürgen Kirsch},
  title = {Perspektiven des Berufsstandes der Wirtschaftsprüfer 2025},
  journal = {WPg},
  year = {2015},
  volume = {68},
  number = {8},
  pages = {I},
  note = {Publication status: Published}
}

@article{BackhausKK2015Perspektiven,
  author = {Klaus Backhaus and Hans-Jürgen Kirsch and Ariane Kraft},
  title = {Perspektiven des Berufsstandes der Wirtschaftsprüfer 2025. Projektbericht},
  journal = {Beiheft zu den IDW Fachnachrichten},
  year = {2015},
  volume = {2015},
  number = {2},
  pages = {1--12},
  note = {Publication status: Published}
}

@article{EbertT2015Verbleibende,
  author = {Nadine Ebert and Martin Thomsen},
  title = {Verbleibende Zweifelsfragen in der Praxis bezüglich der Neuerungen beim Reverse-Charge-Verfahren ab dem 1.10.2014},
  journal = {Deutsches Steuerrecht},
  year = {2015},
  volume = {4/2015},
  pages = {145--150},
  note = {Publication status: Published}
}

@article{EweltKnauerKL2015FraudCharacteristics,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Maik Lachmann},
  title = {Fraud Characteristics and Their Effects on Shareholder Wealth},
  journal = {Journal of Business Economics},
  year = {2015},
  volume = {85},
  number = {9},
  pages = {1011--1047},
  note = {Publication status: Published}
}

@article{GimpelHenning2015Konzernbilanzielle,
  author = {Nils Gimpel-Henning},
  title = {Konzernbilanzielle Abbildung der Umklassifizierung eines bestehenden Joint Venture als Joint Operation --- Der Fall --- die Lösung},
  journal = {IRZ},
  year = {2015},
  volume = {10},
  number = {11},
  pages = {416--418},
  note = {Publication status: Published}
}

@article{HomburgEA2015MeasuringAnd,
  author = {Christian Homburg and Laura Ehm and Martin Artz},
  title = {Measuring and Managing Consumer Sentiment in an Online Community Environment},
  journal = {Journal of Marketing Research},
  year = {2015},
  volume = {52},
  number = {5},
  pages = {629--641},
  doi = {10.1509/jmr.11.0448},
  note = {Publication status: Published}
}

@article{KajueterNM2015ChancenUnd,
  author = {P. Kajüter and M. Nienhaus and H. Mohrschladt},
  title = {Chancen- und Risikoberichterstattung nach DRS 20 --- Berichtspraxis und Anwendungserfahrungen bei DAX- und MDAX-Unternehmen},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2015},
  volume = {68},
  number = {11},
  pages = {514--525},
  note = {Publication status: Published}
}

@article{KajueterSHS2015WeltweiteRelevanz,
  author = {Peter Kajüter and Maximilian Saucke and Gernot Hebestreit and Mathias Schellhorn},
  title = {Weltweite Relevanz des IFRS for SMEs --- Quo vadis Europäische Union?},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2015},
  volume = {10},
  number = {1},
  pages = {15--22},
  note = {Publication status: Published}
}

@article{KirschDEKK2015AusmassDer,
  author = {Hans-Jürgen Kirsch and Dominik Dettenrieder and Corinna Ewelt-Knauer and Kathrin Köhling},
  title = {Ausmaß der Fair Value-Bewertung --- eine deskriptive Analyse der Unternehmen des DAX 30},
  journal = {BFuP (BFuP)},
  year = {2015},
  volume = {67},
  number = {1},
  pages = {1--20},
  note = {Publication status: Published}
}

@article{KloenneW2015BewertungVon,
  author = {Henner Klönne and Christian Weber},
  title = {Bewertung von Fußballstadien vor dem Hintergrund des IDW S 10},
  journal = {BewertungsPraktiker},
  year = {2015},
  volume = {10},
  number = {2},
  pages = {62--71},
  note = {Publication status: Published}
}

@article{KnauerLSW2015RiskManagement,
  author = {T. Knauer and F. Li and F. Sommer and A. Wöhrmann},
  title = {Risk management and business valuation in M&A transactions: editorial},
  journal = {Journal of Management Control},
  year = {2015},
  volume = {26},
  number = {4},
  pages = {275--277},
  note = {Publication status: Published}
}

@article{KnauerLNST2015MediaMarkt,
  author = {T. Knauer and T. Liessem and J. Nathmann and F. Sommer and H. Tilke},
  title = {Media Markt China Ltd. at a Crossroads},
  journal = {Journal of Applied Case Research},
  year = {2015},
  volume = {13},
  number = {1},
  pages = {1--19},
  note = {Publication status: Published}
}

@article{LiessemSSS2015BudgetarySlack,
  author = {T. Liessem and I. Schedlinsky and A. Schwering and F. Sommer},
  title = {Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement},
  journal = {Journal of Management Control},
  year = {2015},
  volume = {26},
  number = {1},
  pages = {81--94},
  doi = {10.1007/s00187-015-0206-1},
  note = {Publication status: Published}
}

@article{PatschureckSW2015ContractDesign,
  author = {N. Patschureck and F. Sommer and A. Wöhrmann},
  title = {Contract Design as a Risk Management Tool in Corporate Acquisitions—Theoretical Foundations and Empirical Evidence},
  journal = {Journal of Management Control},
  year = {2015},
  volume = {26},
  number = {4},
  pages = {279--316},
  note = {Publication status: Published}
}

@article{RieglerR2015Ertragsbesteuerung,
  author = {Bernhard Riegler and Fabian Riegler},
  title = {Ertragsbesteuerung von Einkünften aus Traktatländereien},
  journal = {Internationales Steuerrecht},
  year = {2015},
  volume = {2015},
  pages = {185--193},
  note = {Publication status: Published}
}

@article{StibiKE2015DerStandardentwurf,
  author = {Bernd Stibi and Hans-Jürgen Kirsch and Frederik Engelke},
  title = {Der Standardentwurf E-DRS 30 --- Ein Überblick über ausgewählte Vorschläge zur Neuregelung der Kapitalkonsolidierung},
  journal = {WPg},
  year = {2015},
  volume = {68},
  number = {9},
  pages = {405--412},
  note = {Publication status: Published}
}

@article{WatrinE2015OhniskaSvobody,
  author = {Christoph Watrin and David Eberhardt},
  title = {Ohniska svobody pohybu kapitálu v kontextu třetích zemí v oblasti přímých daní},
  journal = {Bulletin KDP ČR},
  year = {2015},
  volume = {2},
  number = {4},
  pages = {21--30},
  note = {Publication status: Published}
}

@article{WatrinR2015ZurErtragsteuerlichen,
  author = {Christoph Watrin and Fabian Riegler},
  title = {Zur ertragsteuerlichen Behandlung von Verlusten aus Währungsswaps},
  journal = {Finanz-Rundschau},
  year = {2015},
  volume = {2015},
  number = {23},
  pages = {1049--1057},
  note = {Publication status: Published}
}

@article{Weber2015Vertrauenswuerdigkeit,
  author = {Christian Weber},
  title = {Vertrauenswürdigkeit des Lizenzurteils im Profifußball vor dem Hintergrund der entscheidungsverantwortlichen Personen},
  journal = {DStR},
  year = {2015},
  volume = {53},
  number = {5},
  pages = {246--250},
  note = {Publication status: Published}
}

@article{Weber2015NachWieVor,
  author = {Christian Weber},
  title = {Nach wie vor unzureichende Berücksichtigung des Konzernabschlusses im Fußball-Lizenzierungsverfahren},
  journal = {causa sport},
  year = {2015},
  volume = {11},
  number = {4},
  pages = {353--359},
  note = {Publication status: Published}
}

@phdthesis{Schwering2015Ehrlichkeit,
  author = {Anja Schwering},
  title = {Ehrlichkeit in der Budgetierung --- Eine experimentelle Untersuchung zum Einfluss Gleichgestellter auf Basis der Analyse ökonomischer und
verhaltenswissenschaftlicher Erklärungsansätze},
  school = {Universität Münster},
  year = {2015},
  note = {Publication status: Published}
}

@phdthesis{Thiel2015WorkingCapital,
  author = {Julian Thiel},
  title = {Working Capital Management --- Eine empirische Untersuchung der Einflussfaktoren auf das Forderungsmanagement deutscher Unternehmen},
  school = {Universität Münster},
  year = {2015},
  note = {Publication status: Published}
}

@phdthesis{Uepping2015Vorstandsverguetung,
  author = {Florian Uepping},
  title = {Vorstandsvergütung in Deutschland --- Eine empirische Untersuchung von Ausgestaltung und Determinanten unter Berücksichtigung ökonomischer machtpolitischer und sozialpsychologischer Einflüsse},
  school = {Universität Münster},
  year = {2015},
  note = {Publication status: Published}
}

@techreport{BerensS2015Gemeinkostenwertanalyse,
  author = {W. Berens and F. Sommer},
  title = {Gemeinkostenwertanalyse},
  institution = {},
  editor = {Controllerverein Internationaler},
  year = {2015},
  url = {http://www.controlling-wiki.com/de/index.php/Gemeinkostenwertanalyse},
  note = {Publication status: Published}
}

@techreport{DresenkampESTVW2015KarstadtWarenhaus,
  author = {R. Dresenkamp and J. Effenberger and F. Sommer and C. Taprogge and Romero M. Varón and A. Wöhrmann},
  title = {Karstadt Warenhaus GmbH: Do Department Stores have a Future? Case Study (9B15M089) and Teaching Note (8B15M089)},
  institution = {Ivey Publishing},
  series = {Ivey Publishing},
  year = {2015},
  address = {London, Kanada},
  note = {Publication status: Published}
}

@book{BaetgeKT2014Bilanzen,
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzen},
  edition = {13.},
  year = {2014},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{Dettenrieder2014HedgeAccounting,
  author = {Dominik Dettenrieder},
  title = {Hedge Accounting in Industrieunternehmen nach IFRS 9},
  year = {2014},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{FlackeKT2014Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {11},
  year = {2014},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Gallasch2014DieBilanzierung,
  author = {Florian Gallasch},
  title = {Die Bilanzierung von Versicherungsverträgen nach IFRS 4 Phase II --- Das Bewertungsmodell für Erst- und passive Rückversicherungsverträge im Schaden- und Unfallbereich},
  year = {2014},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Hesse2014DebtRestructuring,
  author = {Timo Hesse},
  title = {Debt Restructuring: Eine Untersuchung der Abbildung finanzieller Sanierungsmaßnahmen nach HGB unter Berücksichtigung der IFRS},
  year = {2014},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Schroeder2014CostAccounting,
  editor = {Moritz Schröder},
  title = {Cost Accounting in Anglophone Subsidiaries --- Empirical Evidence from Germany},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {11},
  year = {2014},
  publisher = {Peter Lang},
  address = {Frankfurt a. M.},
  isbn = {978-3631655375},
  note = {Publication status: Published}
}

@book{BerensS2014Grundlagen,
  editor = {W. Berens and F. Sommer},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {11},
  year = {2014},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@incollection{BerensGS2014Operationalisierung,
  author = {W. Berens and von Arnim P. Graf and F. Sommer},
  title = {Operationalisierung des CAPM zur Unternehmensbewertung in Krisenzeiten},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2014},
  pages = {371--411},
  editor = {G. Seicht},
  year = {2014},
  publisher = {LexisNexis},
  address = {Wien},
  note = {Publication status: Published}
}

@incollection{FrankenK2014Besonderheiten,
  author = {Lars Franken and Peter Koelen},
  title = {Besonderheiten bei der Bewertung von Personenhandelsgesellschaften},
  booktitle = {Praxishandbuch der Unternehmensbewertung},
  edition = {6.},
  pages = {1007--1024},
  editor = {Volker Peemöller},
  year = {2014},
  publisher = {NWB Verlag},
  address = {Herne},
  note = {Publication status: Published}
}

@incollection{KirschD2014DieAbbildung,
  author = {Hans-Jürgen Kirsch and Dominik Dettenrieder},
  title = {Die Abbildung von Risiken und Chancen in der Finanzberichterstattung},
  booktitle = {Praxis des Risikomanagements: Moderne Instrumente in der Unternehmenssteuerung},
  edition = {1.},
  pages = {87--121},
  editor = {Thomas Knoll and Beate Degen},
  year = {2014},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3133-0},
  note = {Publication status: Published}
}

@incollection{KirschGH2014Immaterielle,
  author = {Hans-Jürgen Kirsch and Nils Gimpel-Henning},
  title = {Immaterielle Vermögensgegenstände im deutschen Rechnungswesen},
  booktitle = {Die Modernisierung des deutschen Rechnungswesens},
  pages = {109--136},
  editor = {Hiroaki Satoh and Jörg Baetge},
  year = {2014},
  publisher = {},
  address = {Tokyo},
  note = {Publication status: Published}
}

@incollection{KirschKDG2014IFRS13,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Dominik Dettenrieder and Florian Gallasch},
  title = {IFRS 13},
  booktitle = {Rechnungslegung nach IFRS},
  pages = {1--93},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2014},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschN2014B605Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen},
  title = {B 605 Prüfung des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--30},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2014},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschS2014DieBilanzierung,
  author = {Hans-Jürgen Kirsch and Lena Schoo},
  title = {Die Bilanzierung von Vertragserlangungskosten nach dem Revenue-Recognition-Projekt im Vergleich zu den bestehenden Regelungen der IFRS},
  booktitle = {Jahrbuch für Controlling und Rechnungslegung 2014},
  pages = {249--268},
  editor = {Gerhard Scheicht},
  year = {2014},
  publisher = {LexisNexis ARD ORAC},
  address = {Wien},
  note = {Publication status: Published}
}

@inproceedings{BackhausKR2014FuturePerspectives,
  author = {Klaus Backhaus and Hans-Jürgen Kirsch and Christina Rossinelli},
  title = {Future Perspectives on the Auditing Profession --- A Scenario Analysis},
  booktitle = {Proceedings of the World Congress of Accountants 2014},
  pages = {104--118},
  editor = {Federation of Accountants International},
  year = {2014},
  address = {Rom, Italien},
  url = {http://www.wcoa2014rome.com/media/Book-WCOA2014.pdf},
  note = {Publication status: Published}
}

@inproceedings{EberhardtW2014Problemfelder,
  author = {D Eberhardt and C Watrin},
  title = {Problemfelder der Dividendenbesteuerung},
  booktitle = {Proceedings of the Fachinstitut der Steuerberater},
  year = {2014},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@inproceedings{EberhardtW2014Europarechtliche,
  author = {D Eberhardt and C Watrin},
  title = {Europarechtliche Probleme der Dividendenbesteuerung bei Körperschaften},
  booktitle = {Proceedings of the DFM-Seminar},
  year = {2014},
  address = {Freiburg},
  note = {Publication status: Published}
}

@inproceedings{EberhardtW2014ProblemeDer,
  author = {D Eberhardt and C Watrin},
  title = {Probleme der Anlegerbesteuerung bei Kapitalinvestitionsgesellschaften},
  booktitle = {Proceedings of the Doktorandenseminar mit dem Institut für Steuerrecht},
  year = {2014},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{EberhardtW2014Problemfelder,
  author = {David Eberhardt and Christoph Watrin},
  title = {Problemfelder der Dividendenbesteuerung},
  booktitle = {Proceedings of the 20. Siegener Workshop für Rechnungslegung, Prüfungswesen und Steuerlehre},
  year = {2014},
  address = {Siegen, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{Kubata2014AReexamination,
  author = {Watrin Kubata},
  title = {A Reexamination of the Associations between Earnings Innovations, Earnings Persistence, P/E Ratios, and ERCs},
  booktitle = {Proceedings of the Journal of International Accounting Research},
  year = {2014},
  address = {Hong Kong, China},
  note = {Publication status: Published}
}

@inproceedings{LietzW2014DoTaxInformation,
  author = {G Lietz and T Wagener},
  title = {Do Tax Information Exchange Agreements Affect the Extent and Riskiness of Multinational Firms' Tax Avoidance?},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA)},
  year = {2014},
  address = {Tallinn, Estland},
  note = {Publication status: Published}
}

@inproceedings{LietzW2014DoTaxInformation,
  author = {G Lietz and T Wagener},
  title = {Do Tax Information Exchange Agreements Affect the Extent and Riskiness of Multinational Firms' Tax Avoidance?},
  booktitle = {Proceedings of the 76. Wissenschaftliche Jahrestagung des VHB},
  year = {2014},
  address = {Leipzig, Deutschland},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2014WhatHappens,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {What Happens When Tax Havens are Shut Down?},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2014},
  address = {Tallinn, Estonia},
  note = {Publication status: Published}
}

@inproceedings{UllmannW2014ANewMethod,
  author = {R Ullmann and C Watrin},
  title = {A New Method to Discover Earnings Management that Aims at Meeting (or Beating) Earnings Targets},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2014},
  address = {Tallinn, Estonia},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2014TheRelevance,
  author = {T Wagener and C Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance.},
  booktitle = {Proceedings of the European Accounting Association Annual Congress (EAA) 2014},
  year = {2014},
  address = {Tallinn, Estland},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2014TheRelevance,
  author = {T Wagener and C Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance.},
  booktitle = {Proceedings of the Taxation in a Global Economy Research Symposium, University of Texas at Austin},
  year = {2014},
  address = {Austin, USA},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2014TheRelevance,
  author = {T Wagener and C Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance},
  booktitle = {Proceedings of the VHB Kommissionssitzung},
  year = {2014},
  address = {Hannover},
  note = {Publication status: Published}
}

@inproceedings{Watrin2014TaxPolicyAfter,
  author = {C Watrin},
  title = {Tax Policy after the Financial Crisis},
  booktitle = {Proceedings of the 10$^{th}$ International Gottfried von Habeler Conference},
  year = {2014},
  address = {Vaduz, Liechtenstein},
  note = {Publication status: Published}
}

@article{BaetgeEKG2014DieEntwuerfe,
  author = {Jörg Baetge and Corinna Ewelt-Knauer and Fabian Graupe},
  title = {Die Entwürfe zur Überarbeitung des IFRS-Leasingstandards aus der Perspektive von Leasinggebern},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {7},
  pages = {354--361},
  note = {Publication status: Published}
}

@article{BiermannEKW2014WelchenEffekt,
  author = {Steffen Biermann and Corinna Ewelt-Knauer and Andreas Wömpener},
  title = {Welchen Effekt haben Bond-Ratingänderungen und deren Begründung auf den Shareholder Value? --- Eine empirische Analyse des Effekts von Bond-Ratingmeldungen und deren Begründungen auf den Shareholder Value},
  journal = {Die Unternehmung},
  year = {2014},
  volume = {68},
  number = {1},
  pages = {23--46},
  note = {Publication status: Published}
}

@article{EbertT2014Neuerungen,
  author = {Nadine Ebert and Martin Thomsen},
  title = {Neuerungen beim Reverse-Charge Verfahren --- Implikationen für die Praxis},
  journal = {Die Unternehmensbesteuerung},
  year = {2014},
  volume = {10/2014},
  pages = {653--659},
  note = {Publication status: Published}
}

@article{EweltKnauer2014Determining,
  author = {Corinna Ewelt-Knauer},
  title = {Determining reporting entity boundaries based on neoinstitutional theories beyond the conceptual framework of IFRS},
  journal = {Journal of Business Economics},
  year = {2014},
  volume = {84},
  number = {6},
  pages = {827--864},
  note = {Publication status: Published}
}

@article{EweltKnauer2014Verhandlungen,
  author = {Corinna Ewelt-Knauer},
  title = {Verhandlungen zwischen Unternehmen und Abschlussprüfern: Impulse zur Steigerung der Qualität der bezogenen Abschlussprüferleistung und deren Kommunikation},
  journal = {ZCG},
  year = {2014},
  volume = {2014},
  number = {3},
  pages = {122--126},
  note = {Publication status: Published}
}

@article{EweltKnauerKT2014ExitBehavior,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Max Thielemann},
  title = {Exit behavior of investment companies: The choice of the exit channel},
  journal = {Journal of Business Economics},
  year = {2014},
  volume = {84},
  number = {4},
  pages = {571--607},
  note = {Publication status: Published}
}

@article{GimpelHenningEK2014DieHandelsrechtliche,
  author = {Nils Gimpel-Henning and Corinna Ewelt-Knauer},
  title = {Die handelsrechtliche Bilanzierung des Geschäfts- oder Firmenwerts im Rahmen der Abstockung von Mehrheitsbeteiligungen},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {18},
  pages = {944--951},
  note = {Publication status: Published}
}

@article{HoffjanHO2014StandDesEinkaufscontrollings,
  author = {A Hoffjan and T Hövelborn and S Oßieck},
  title = {Stand des Einkaufscontrollings --- eine empirische Bestandsaufnahme},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2014},
  volume = {26},
  number = {1},
  pages = {4--11},
  note = {Publication status: Published}
}

@article{KajueterH2014Integrated,
  author = {Peter Kajüter and Hans-Jürgen Hillmer},
  title = {Integrated Reporting eröffnet neue Perspektiven für das Rechnungswesen},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2014},
  volume = {9},
  number = {9},
  pages = {321--323},
  note = {Publication status: Published}
}

@article{KajueterS2014Kostenrechnung,
  author = {Peter Kajüter and Moritz Schröder},
  title = {Kostenrechnung anglophoner Konzerne in Deutschland},
  journal = {Controlling & Management Review},
  year = {2014},
  volume = {58},
  number = {6},
  pages = {34--41},
  note = {Publication status: Published}
}

@article{Kajueter2014DasRahmenkonzept,
  author = {Peter Kajüter},
  title = {Das Rahmenkonzept des IIRC zum Integrated Reporting --- Revolution in der Unternehmensberichterstattung?},
  journal = {Deutsches Steuerrecht},
  year = {2014},
  volume = {52},
  number = {5},
  pages = {222--226},
  note = {Publication status: Published}
}

@article{Kajueter2014Nachhaltigkeitsberichterstattung,
  author = {Peter Kajüter},
  title = {Nachhaltigkeitsberichterstattung nach den G4-Leitlinien der GRI},
  journal = {Die Wirtschaftsprüfung},
  year = {2014},
  volume = {67},
  number = {12},
  pages = {599--607},
  note = {Publication status: Published}
}

@article{KajueterH2014Integrated,
  author = {Peter Kajüter and Stefan Hannen},
  title = {Integrated Reporting nach dem Rahmenkonzept des IIRC. Anforderungen, Anwendung und offene Fragen},
  journal = {Zeitschrift für kapitalmarktorientierte Rechnungslegung},
  year = {2014},
  volume = {14},
  number = {2},
  pages = {75--81},
  note = {Publication status: Published}
}

@article{KajueterHH2014Prognoseberichterstattung,
  author = {Peter Kajüter and Stefan Hannen and Michael Huth},
  title = {Prognoseberichterstattung nach DRS 20 --- Anforderungen bei kapitalmarketorientierten Unternehmen},
  journal = {Der Betrieb},
  year = {2014},
  volume = {67},
  number = {50},
  pages = {2841--2848},
  note = {Publication status: Published}
}

@article{Kirsch2014DieFussballWeltmeisterschaft,
  author = {Hans-Jürgen Kirsch},
  title = {Die Fußball-Weltmeisterschaft und die Bewertung von Fußballspielern},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {12},
  pages = {I},
  note = {Publication status: Published}
}

@article{KirschGGH2014DieFormale,
  author = {Hans-Jürgen Kirsch and Florian Gallasch and Nils Gimpel-Henning},
  title = {Die formale Gestaltung anhangbezogener Rechnungslegungsvorschriften.
Ein Beitrag zur aktuellen Diskussion um die Entwicklung eines "Disclosure Framework"},
  journal = {KoR (KoR)},
  year = {2014},
  volume = {14},
  number = {2},
  pages = {86--94},
  url = {http://www.kor-ifrs.de/content/_p=118,_s=648523,_t=dft},
  note = {Publication status: Published}
}

@article{KirschH2014DieVerlautbarungen,
  author = {Hans-Jürgen Kirsch and Timo Hesse},
  title = {Die Verlautbarungen des Abschlussprüfers im Lichte
der Reform der Abschlussprüfung},
  journal = {Audit Committee},
  year = {2014},
  volume = {11},
  number = {Quarterly II/2014},
  pages = {10--11},
  url = {http://www.audit-committee-institute.de/docs/aci_quarterly_2014_2.pdf#page=10},
  note = {Publication status: Published}
}

@article{KirschSK2014DasDiscussion,
  author = {Hans-Jürgen Kirsch and Lena Schoo and Ariane Kraft},
  title = {Das Discussion Paper zum Conceptual Framework des IASB --- Ein Überblick über Inhalte und Neuerungen},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {6},
  pages = {301--310},
  note = {Publication status: Published}
}

@article{KubataRS2014ZurGewerblichkeit,
  author = {Adrian Kubata and Fabian Riegler and Laura Straßen},
  title = {Zur Gewerblichkeit freiberuflich tätiger Personengesellschaften},
  journal = {Deutsches Steuerrecht},
  year = {2014},
  volume = {52},
  pages = {1949--1955},
  note = {Publication status: Published}
}

@article{LachmannSWA2014FairValueAccounting,
  author = {M Lachmann and U Stefani and  Wöhrmann and  A},
  title = {Fair value accounting for liabilities: presentation format of credit risk changes and individual information processing},
  journal = {Accounting, Organizations and Society},
  year = {2014},
  volume = {41},
  pages = {21--38},
  note = {Publication status: Published}
}

@article{NathmannLSS2014Determinanten,
  author = {J. Nathmann and M. Lachmann and F. Sommer and I. Schedlinsky},
  title = {Determinanten der fixen Komponente der Vorstandsvergütung: Eine empirische Analyse im Kontext von Vertragsneuverhandlungen},
  journal = {Zeitschrift für Corporate Governance},
  year = {2014},
  volume = {9},
  number = {6},
  pages = {255--261},
  note = {Publication status: Published}
}

@article{NimwegenR2014Insolvenzplanverfahren,
  author = {Sebastian Nimwegen and Bob Rajan},
  title = {Insolvenzplanverfahren nach ESUG und Scheme of Arrangement --- Mögliche Restrukturierungsmethoden im Zusammenhang mit nicht-kooperativen Stakeholdern},
  journal = {KSI},
  year = {2014},
  volume = {10},
  number = {5},
  pages = {208--211},
  note = {Publication status: Published}
}

@article{RajanN2014TryingNotTo,
  author = {Bob Rajan and Sebastian Nimwegen},
  title = {Trying not to be 'Schemed' by the UK --- Continental European Nations Reassess Restructuring Regimes},
  journal = {Journal of Corporate Renewal},
  year = {2014},
  volume = {27},
  number = {7},
  pages = {8--15},
  note = {Publication status: Published}
}

@article{RieglerR2014AnmerkungZu,
  author = {Fabian Riegler and Bernhard Riegler},
  title = {Anmerkung zu BFH, Urteil vom 16. 10. 2013 --- VI R 57/11},
  journal = {Internationales Steuerrecht},
  year = {2014},
  volume = {23},
  pages = {231--232},
  note = {Publication status: Published}
}

@article{RieglerR2014DieSteuerliche,
  author = {Fabian Riegler and Bernhard Riegler},
  title = {Die steuerliche Berücksichtigung von Verlusten aus atypisch stillen Beteiligungen zwischen Kapitalgesellschaften},
  journal = {Deutsches Steuerrecht},
  year = {2014},
  volume = {52},
  pages = {1031--1037},
  note = {Publication status: Published}
}

@article{RimmelspacherHH2014FactoringUnd,
  author = {Dirk Rimmelspacher and Tim Hoffmann and Timo Hesse},
  title = {Factoring und ABS-Transaktionen im Jahresabschluss des Verkäufers},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {19},
  pages = {999--1010},
  note = {Publication status: Published}
}

@article{SchlaefkeW2014MarketReaction,
  author = {M. Schlaefke and A. Wöhrmann},
  title = {Market reaction to business cooperation announcements --- evidence from Germany},
  journal = {Problems and Perspectives in Management},
  year = {2014},
  volume = {12},
  number = {2},
  pages = {121--129},
  note = {Publication status: Published}
}

@article{SchmittingR2014Investitionsabzugsbetrag,
  author = {W Schmitting and A Rohleder},
  title = {Investitionsabzugsbetrag und Sonderabschreibung nach § 7g EStG --- Betrachtung der investitionsrechnerischen Vorteilhaftigkeit},
  journal = {Buchführung Bilanzierung Kostenrechnung (BBK), Zeitschrift für das gesamte Rechnungswesen (BBK)},
  year = {2014},
  volume = {o.Jg.},
  number = {20},
  pages = {954--959},
  note = {Publication status: Published}
}

@article{SchueuerSSK2014Investitionen,
  author = {D. Schüür and F. Sommer and I. Schedlinsky and M. König},
  title = {Investitionen in Offshore-Windenergie in Deutschland: Status quo, Risiken und Entwicklungsmöglichkeiten},
  journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
  year = {2014},
  volume = {43},
  number = {12},
  pages = {679--683},
  note = {Publication status: Published}
}

@article{SchueuerSSK2014BewertungUnd,
  author = {D. Schüür and F. Sommer and I. Schedlinsky and M. König},
  title = {Bewertung und Risikocontrolling von Offshore-Windparks},
  journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
  year = {2014},
  volume = {43},
  number = {12},
  pages = {685--690},
  note = {Publication status: Published}
}

@article{SommerRCWA2014NegativeValue,
  author = {F. Sommer and  Rose and  C. and  Wöhrmann and  A.},
  title = {Negative Value Indicators in Relative Valuation—An Empirical Perspective},
  journal = {Journal of Business Valuation and Economic Loss Analysis},
  year = {2014},
  volume = {9},
  number = {1},
  pages = {23--54},
  note = {Publication status: Published}
}

@article{WatrinE2014Steuerliche,
  author = {Christoph Watrin and David Eberhardt},
  title = {Steuerliche Gestaltungsoptionen der Beendigung des unternehmerischen Engagements mittelständischer Unternehmer.},
  journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
  year = {2014},
  volume = {43},
  note = {Publication status: Published}
}

@article{WatrinE2014AnwendungDer,
  author = {Christoph Watrin and David Eberhardt},
  title = {Anwendung der Kapitalverkehrsfreiheit im Bereich der internationalen Dividendenbesteuerung},
  journal = {Betriebs-Berater},
  year = {2014},
  volume = {69},
  pages = {2967--2973},
  note = {Publication status: Published}
}

@article{WatrinET2014BookTaxConformity,
  author = {Christoph Watrin and Nadine Ebert and Martin Thomsen},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  journal = {Journal of the American Taxation Association},
  year = {2014},
  volume = {38},
  number = {2},
  pages = {55--89},
  note = {Publication status: Published}
}

@article{WatrinK2014MethodenZur,
  author = {Christoph Watrin and Adrian Kubata},
  title = {Methoden zur Aufdeckung von Steuerbetrug.},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2014},
  volume = {2014},
  pages = {141--157},
  note = {Publication status: Published}
}

@article{WatrinE2014Problemberiche,
  author = {Christoph Watrin and David Eberhardt},
  title = {Problemberiche der Anlegerbesteuerung bei Kapital-Investitionsgesellschaften},
  journal = {Der Betrieb},
  year = {2014},
  volume = {67},
  number = {15},
  pages = {795--801},
  note = {Publication status: Published}
}

@article{WatrinK2014MethodenZur,
  author = {Christoph Watrin and Adrian Kubata},
  title = {Methoden zur Aufdeckung von Steuerbetrug},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2014},
  volume = {66},
  number = {2},
  note = {Publication status: online first}
}

@article{Weber2014Liquiditaetslage,
  author = {Christian Weber},
  title = {Liquiditätslage als maßgebliches Entscheidungskriterium bei der Lizenzierung im Profifußball},
  journal = {SpuRt},
  year = {2014},
  volume = {16},
  number = {4},
  pages = {148--154},
  note = {Publication status: Published}
}

@phdthesis{Kaland2014Controlling,
  author = {Anna Kaland},
  title = {Controlling im Facheinzelhandel --- Eine empirische Untersuchung zum Status quo und zu Einflussfaktoren auf die Instrumentennutzung},
  school = {Universität Münster},
  year = {2014},
  note = {Publication status: Published}
}

@techreport{JiKSSW2014EADSAirbus,
  author = {R. Ji and T. Knauer and M. Schäfer and F. Sommer and J. Wehlmann},
  title = {EADS/Airbus: Vision 2020; Case Study (9B14M028) and Teaching Note (8B14M028)},
  institution = {Richard Ivey School of Business Foundation},
  series = {Ivey Publishing},
  year = {2014},
  address = {London, Kanada},
  note = {Publication status: Published}
}

@book{BaetgeKT2013Konzernbilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Konzernbilanzen},
  edition = {10.},
  year = {2013},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{Blaesing2013Nachhaltigkeitsberichterstattung,
  editor = {Daniel Blaesing},
  title = {Nachhaltigkeitsberichterstattung in Deutschland und den USA --- Berichtspraxis, Determinanten und Eigenkapitalkostenwirkungen},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {8},
  year = {2013},
  publisher = {Peter Lang},
  address = {Frankfurt a. M.},
  isbn = {3631645473},
  note = {Publication status: Published}
}

@book{FinkKW2013LageberichterstattungHGB,
  author = {C Fink and P Kajüter and N Winkeljohann},
  title = {Lageberichterstattung.
HGB, DRS und IFRS Practice Statement Management
Commentary},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3299-3},
  note = {Publication status: Published}
}

@book{FlackeKT2013Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {10},
  year = {2013},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Poplat2013ForeignInvestments,
  editor = {Thomas Poplat},
  title = {Foreign Investments in BRIC Countries --- Empirical Evidence from Multinational Corporations},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {10},
  year = {2013},
  publisher = {Peter Lang},
  address = {Frankfurt a. M.},
  isbn = {978-3631648872},
  note = {Publication status: Published}
}

@book{RoseW2013Ertragsteuern,
  author = {Gerd Rose and Christoph Watrin},
  title = {Ertragsteuern, Einkommensteuer, Körperschaftsteuer, Gewerbesteuer},
  edition = {20.},
  series = {Betrieb und Steuer},
  volume = {1},
  year = {2013},
  publisher = {Schmidt, Erich Verlag},
  address = {Berlin},
  isbn = {978-3-503-14462-4},
  note = {Publication status: Published}
}

@book{RoseW2013Umsatzsteuer,
  author = {Gerd Rose and Christoph Watrin},
  title = {Umsatzsteuer mit Grunderwerbsteuer und kleineren Verkehrssteuern},
  edition = {18.},
  series = {Betrieb und Steuer},
  volume = {2},
  year = {2013},
  publisher = {Erich, Schmidt Verlag},
  address = {Berlin},
  isbn = {978-3-503-15479-1},
  note = {Publication status: Published}
}

@book{Schoo2013Umsatzrealisierung,
  author = {Lena Schoo},
  title = {Umsatzrealisierung nach IFRS: Entscheidungsnützlichkeit der Regelungen des Revenue-Recognition-Projektes versus der geltenden Regelungen},
  year = {2013},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Voets2013Kulturelle,
  editor = {Christina Voets},
  title = {Kulturelle Einflüsse auf die Anwendung des Impairment-Tests nach IAS 36 --- Eine experimentelle Untersuchung in Asien und Europa},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  year = {2013},
  publisher = {Peter Lang},
  address = {Frankfurt a. M.},
  isbn = {978-3631645468},
  note = {Publication status: Published}
}

@book{BerensK2013Grundlagen,
  editor = {W. Berens and T. Knauer},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {10},
  year = {2013},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensBSK2013DueDiligence,
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{AlderingH2013HumanResources,
  author = {C. Aldering and B. Högemann},
  title = {Human Resources Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {573--598},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS2013Funktionen,
  author = {W Berens and W Schmitting and J Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {63--100},
  series = {Der Betrieb},
  editor = {W Berens and HU Brauner and J Strauch and T Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3258-0},
  note = {Publication status: Published}
}

@incollection{BerensBS2013MCPMTMVs,
  author = {W. Berens and S. Böckmann and F. Sommer},
  title = {MCPM(TM) vs. CAPM: Konzeptioneller Vergleich der Eignung zur Eigenkapitalkostenermittlung in der Unternehmensbewertung},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2013},
  pages = {127--162},
  editor = {G. Seicht},
  year = {2013},
  publisher = {LexisNexis},
  address = {Wien},
  note = {Publication status: Published}
}

@incollection{BerensHS2013PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {101--148},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensMS2013Unternehmensakquisitonen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitonen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {21--62},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensS2013HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {3--20},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BrennerKW2013IPDueDiligence,
  author = {C. Brenner and T. Knauer and A. Wömpener},
  title = {IP Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {733--756},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoegemann2013CulturalDue,
  author = {B. Högemann},
  title = {Cultural Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {599--624},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kajueter2013Lageberichterstattung,
  author = {P Kajüter},
  title = {Lageberichterstattung nach E-DRS 27 --- Hintergründe und neue Anforderungen},
  booktitle = {Zukunft der Unternehmensberichterstattung --- Lagebericht, Zusatzberichte und technische Umsetzung},
  pages = {1--33},
  editor = {J Baetge and H-J Kirsch},
  year = {2013},
  publisher = {IDW},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{Kajueter2013IFRSUndControlling,
  author = {P Kajüter},
  title = {IFRS und Controlling},
  booktitle = {Rechnungslegung nach IFRS. Kommentar auf der Grundlage des deutschen Bilanzrechts, Teil A. Grundlagen},
  edition = {2},
  pages = {1--35},
  editor = {J Baetge and P Wollmert and H-J Kirsch and P Oser and S Bischof},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kajueter2013TargetCosting,
  author = {P. Kajüter},
  title = {Target Costing: Market-driven cost management},
  booktitle = {The Routledge Companion to Cost Management},
  pages = {82--95},
  editor = {F Mitchell and H Norreklit and M Jakobsen},
  year = {2013},
  publisher = {Routledge Chapman & Hall},
  address = {Abingdon},
  note = {Publication status: Published}
}

@incollection{KirschHO2013DerIFRSKonzernabschluss,
  author = {Hans-Jürgen Kirsch and Tim Hoffmann and Alexander Olbrich},
  title = {Der IFRS-Konzernabschluss als Informationsinstrument für den Bankenaufsichtsrat},
  booktitle = {Handbuch Aufsichts- und Verwaltungsräte in Kreditinstituten. Rechtlicher Rahmen --- Betriebswirtschaftliche Herausforderungen --- Best Practices},
  pages = {687--707},
  editor = {Reinhold Hölscher and Thomas Altenhain},
  year = {2013},
  publisher = {ESV},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{KirschMGH2013325HGBExkurs,
  author = {Hans-Jürgen Kirsch and Dirk Meth and Nils Gimpel-Henning},
  title = {§ 325 HGB Exkurs: Zwischenberichterstattung},
  booktitle = {Bilanzrecht},
  pages = {30--54},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2013},
  publisher = {Stollfuß},
  address = {Bonn},
  note = {Publication status: Published}
}

@incollection{KirschSEK2013275HGBGliederung,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt-Knauer},
  title = {§ 275 HGB Gliederung},
  booktitle = {Bilanzrecht},
  pages = {1--64},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2013},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSEK2013276HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt-Knauer},
  title = {§ 276 HGB Größenabhängige Erleichterungen},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2013},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KochM2013ITDueDiligence,
  author = {A. Koch and J. P. Menke},
  title = {IT Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {673--706},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Schmitting2013Perspektiven,
  author = {W Schmitting},
  title = {Perspektiven eines Risikomanagements im Rahmen von Unternehmensakquisition und Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {255--291},
  series = {Der Betrieb},
  editor = {W Berens and HU Brauner and J Strauch and T Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3258-0},
  note = {Publication status: Published}
}

@inproceedings{KubataWW2013CashTaxDeferral,
  author = {A Kubata and T Wagener and C Watrin},
  title = {Cash Tax Deferral and its Relation to Permament Tax Avoidance},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2013},
  address = {Paris, France},
  note = {Publication status: Published}
}

@inproceedings{KubataLW2013DoesCorporate,
  author = {Adrian Kubata and Gerrit Lietz and Christoph Watrin},
  title = {Does Corporate Tax Avoidance Impair Earnings Informativeness?},
  booktitle = {Proceedings of the Eurpean Accounting Association (EAA) Annual Congress},
  year = {2013},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{KubataLW2013DoesCorporate,
  author = {Adrian Kubata and Gerrit Lietz and Christoph Watrin},
  title = {Does Corporate Tax Avoidance Impair Earnings Informativeness?},
  booktitle = {Proceedings of the 3$^{rd}$ Workshop on Current Research in Taxation},
  year = {2013},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{KubataLW2013DoesCorporate,
  author = {Adrian Kubata and Gerrit Lietz and Christoph Watrin},
  title = {Does Corporate Tax Avoidance Impair Earnings Informativeness?},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2013},
  address = {Anaheim, USA},
  note = {Publication status: Published}
}

@inproceedings{KubataWW2013CashTaxDeferral,
  author = {Adrian Kubata and Tim Wagener and Christoph Watrin},
  title = {Cash Tax Deferral and its Relation to Permanent Tax Avoidance},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2013},
  address = {Anaheim, USA},
  note = {Publication status: Published}
}

@inproceedings{KubataW2013DoFirmsManage,
  author = {Adrian Kubata and Christoph Watrin},
  title = {Do Firms Manage Tax Positions Toward Desired Levels?},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Meeting},
  year = {2013},
  address = {Paris, France},
  note = {Publication status: Published}
}

@inproceedings{Manowski2013WorldwideTax,
  author = {Ulf Manowski},
  title = {Worldwide Tax System vs. Territorial Tax System --- Learnings from the UK},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2013},
  address = {Paris, France},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013DoFirmsReact,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {Do Firms React to the Existence and Closing of Tax Havens with Location Decisions?},
  booktitle = {Proceedings of the Taxing Multinational Firms},
  year = {2013},
  address = {Mannheim},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013TheImpactOf,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {The Impact of Taxes on Location Decisions},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2013},
  address = {Paris, France},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013TheImpactOf,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {The Impact of Taxes on Location Decisions},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2013},
  address = {Anaheim, USA},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013TheImpactOf,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {The Impact of Taxes on Location Decisions},
  booktitle = {Proceedings of the 3$^{rd}$ Workshop on Current Research in Taxation},
  year = {2013},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{ThomsenUW2013TheImpactOf,
  author = {M Thomsen and R Ullmann and C Watrin},
  title = {The Impact of Taxes on Location Decisions},
  booktitle = {Proceedings of the Illinois Symposium on Tax Research},
  year = {2013},
  address = {Chicago, USA},
  note = {Publication status: Published}
}

@inproceedings{UllmannW2013ANewMethod,
  author = {R Ullmann and C Watrin},
  title = {A New Method to Discover Earnings Management that Aims at Meeting (or Beating) Earnings Targets},
  booktitle = {Proceedings of the German Academic Association for Business Research/International Association for Accounting Education & Research},
  year = {2013},
  address = {Frankfurt},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2013TheRelevance,
  author = {T Wagener and C Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance},
  booktitle = {Proceedings of the Taxing Multinational Firms},
  year = {2013},
  address = {Mannheim},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2013TheRelevance,
  author = {Tim Wagener and Christoph Watrin},
  title = {The Relevance of Complex Group Structures for Income Shifting and Investors' Valuation of Tax Avoidance},
  booktitle = {Proceedings of the National Taxation Association},
  year = {2013},
  address = {Tampa, USA},
  note = {Publication status: Published}
}

@article{BaetgeKW2013Moeglichkeiten,
  author = {Jörg Baetge and Henner Klönne and Christian Weber},
  title = {Möglichkeiten und Grenzen einer objektivierten Spielerbewertung im Profifußball},
  journal = {KoR (KoR)},
  year = {2013},
  volume = {13},
  number = {6},
  pages = {310--319},
  note = {Publication status: Published}
}

@article{Berens2013Controllinglehre,
  author = {W. Berens},
  title = {Controllinglehre in Europa --- Universitätsinstitute im Vergleich: Westfälische Wilhelms-Universität Münster},
  journal = {Controlling & Management Review},
  year = {2013},
  volume = {57},
  number = {Sonderheft 1},
  pages = {26--26},
  note = {Publication status: Published}
}

@article{BerensKSW2013Gemeinsamkeiten,
  author = {W. Berens and T. Knauer and F. Sommer and A. Wöhrmann},
  title = {Gemeinsamkeiten deutscher Controlling Ansätze --- Konzeption und empirische Analyse von Stellenanzeigen},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2013},
  volume = {25},
  number = {4/5},
  pages = {223--229},
  note = {Publication status: Published}
}

@article{BerensKSW2013Controller,
  author = {W. Berens and T. Knauer and F. Sommer and A. Wöhrmann},
  title = {Controller gesucht! --- Erwartungen von Unternehmen an Controller und ihre Ausbildung},
  journal = {Controlling & Management Review},
  year = {2013},
  volume = {57},
  number = {Sonderheft 1},
  pages = {8--16},
  note = {Publication status: Published}
}

@article{EweltKnauerFK2013ZurNovellierung,
  author = {Corinna Ewelt-Knauer and Mona Flottmeyer and Thorsten Knauer},
  title = {Zur Novellierung der Konzernlageberichterstattung gemäß DRS 20 --- Eine konzeptionelle und empirische Analyse der Auswirkungen auf die Prognoseberichterstattung (Teil I)},
  journal = {DStR},
  year = {2013},
  volume = {51},
  number = {50},
  pages = {2714--2720},
  note = {Publication status: Published}
}

@article{EweltKnauerFK2013ZurNovellierung,
  author = {Corinna Ewelt-Knauer and Mona Flottmeyer and Thorsten Knauer},
  title = {Zur Novellierung der Konzernlageberichterstattung gemäß DRS 20 --- Eine konzeptionelle und empirische Analyse der Auswirkungen auf die Prognoseberichterstattung (Teil II)},
  journal = {DStR},
  year = {2013},
  volume = {51},
  number = {51-52},
  pages = {2784--2788},
  note = {Publication status: Published}
}

@article{EweltKnauerGP2013MandatoryAudit,
  author = {Corinna Ewelt-Knauer and Anna Gold and Christiane Pott},
  title = {Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research},
  journal = {AinE},
  year = {2013},
  volume = {10},
  number = {1},
  pages = {27--41},
  note = {Publication status: Published}
}

@article{EweltKnauerGP2013RotationVon,
  author = {Corinna Ewelt-Knauer and Anna Gold and Christiane Pott},
  title = {Rotation von Prüfungsgesellschaften: Internationale Bestandsaufnahme und empirische Befunde},
  journal = {WPg},
  year = {2013},
  volume = {66},
  number = {3},
  pages = {125--133},
  note = {Publication status: Published}
}

@article{HeiseKD2013Bilanzielle,
  author = {Frederik Heise and Peter Koelen and Andreas Dörschell},
  title = {Bilanzielle Abbildung von Sicherungsbeziehungen nach IFRS bei Vorliegen einer Late Designation},
  journal = {WPg},
  year = {2013},
  volume = {66},
  number = {7},
  pages = {310--322},
  note = {Publication status: Published}
}

@article{KajueterBH2013Connectivity,
  author = {Peter Kajüter and Daniel Blaesing and Stefan Hannen},
  title = {„Connectivity of information“ as a key principle of integrated reporting},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2013},
  volume = {8},
  number = {5},
  pages = {199--205},
  note = {Publication status: Published}
}

@article{KajueterBH2013DerConsultation,
  author = {Peter Kajüter and Daniel Blaesing and Stefan Hannen},
  title = {Der Consultation Draft des IIRC zum Integrated Reporting --- Kritische Würdigungen und Implikationen für die Praxis},
  journal = {Deutsches Steuerrecht},
  year = {2013},
  volume = {51},
  number = {32},
  pages = {1680--1687},
  note = {Publication status: Published}
}

@article{KalandKWW2013Credibility,
  author = {A. Kaland and T. Knauer and A. Wöhrmann and A. Wömpener and  },
  title = {Credibility and Uncertainty Effects of Additional Longer-Term Management Forecasts},
  journal = {International Journal of Business Researc},
  year = {2013},
  volume = {13},
  number = {1},
  pages = {39--64},
  note = {Publication status: Published}
}

@article{KirschEKG2013StaerkungDer,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer and Florian Gallasch},
  title = {Stärkung der wahrgenommenen Unabhängigkeit des Abschlussprüfers durch Angaben zu den Honoraren im Konzernanhang},
  journal = {ZGR},
  year = {2013},
  volume = {42},
  number = {5},
  pages = {647--667},
  note = {Publication status: Published}
}

@article{KirschGH2013ZurAktuellen,
  author = {Hans-Jürgen Kirsch and Nils Gimpel-Henning},
  title = {Zur aktuellen Diskussion um die Einführung eines "Disclosure Framework" --- Eine Darstellung der beiden Diskussionspapiere der EFRAG und des FASB},
  journal = {KoR (KoR)},
  year = {2013},
  volume = {13},
  number = {4},
  pages = {190--197},
  note = {Publication status: Published}
}

@article{KirschODG2013BedeutungVon,
  author = {Hans-Jürgen Kirsch and Alexander Olbrich and Dominik Dettenrieder and Florian Gallasch},
  title = {Bedeutung von Credit Enhancements für die Kategorisierung von ABS nach IFRS 9},
  journal = {RdF},
  year = {2013},
  volume = {3},
  number = {1},
  pages = {60--67},
  note = {Publication status: Published}
}

@article{KirschWG2013Bilanzierung,
  author = {Hans-Jürgen Kirsch and Christian Weber and Florian Gallasch},
  title = {Bilanzierung von Vermarktungsrechten im Profifußball},
  journal = {DStR},
  year = {2013},
  volume = {51},
  number = {11},
  pages = {541--546},
  note = {Publication status: Published}
}

@article{KnauerW2013WorkingCapital,
  author = {T Knauer and A Wöhrmann},
  title = {Working capital management and firm profitability},
  journal = {Journal of Management Control},
  year = {2013},
  volume = {24},
  number = {1},
  pages = {77--87},
  url = {http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-84878423792&md5=3c80d71537cc17100973e607d6bddbea},
  note = {Publication status: Published}
}

@article{KnauerMS2013CorporateGovernance,
  author = {Thorsten Knauer and Markus May and Friedrich Sommer},
  title = {Corporate Governance und Unternehmenswerteffekte bei Leveraged Buyouts --- State of the Art der empirischen Forschung},
  journal = {Journal für Betriebswirtschaft},
  year = {2013},
  volume = {63},
  number = {2},
  pages = {117--156},
  note = {Publication status: Published}
}

@article{KnauerLT2013StrategicManagement,
  author = {T. Knauer and M. Lachmann and R. Trapp},
  title = {Strategic Management Accounting Practices in Hospitals --- Empirical Evidence on their Dissemination under Competitive Market Environments},
  journal = {Journal of Accounting and Organizational Change},
  year = {2013},
  volume = {9},
  number = {3},
  pages = {336--369},
  note = {Publication status: Published}
}

@article{PickerS2013Liquiditaetsmanagement,
  author = {C Picker and W Schmitting},
  title = {Liquiditätsmanagement: Unterschätzte Potenziale},
  journal = {BankInformation},
  year = {2013},
  volume = {41},
  number = {5},
  pages = {14--17},
  note = {Publication status: Published}
}

@article{SchellhornHS2013EineKritische,
  author = {Mathias Schellhorn and Timo Hesse and Alexander Springsguth},
  title = {Eine kritische Analyse der Bilanzierung von Abraumkosten (Stripping Costs) nach IFRIC Interpretation 20 --- Stripping Costs in the Production Phase of a Surface Mine},
  journal = {BFuP (BFuP)},
  year = {2013},
  volume = {63},
  number = {3},
  pages = {241--255},
  note = {Publication status: Published}
}

@article{SchmittingWA2013Konsequenzen,
  author = {W Schmitting and  Wöhrmann and  A},
  title = {Konsequenzen der Datenbankwahl für die empirische Forschung mit Archivdaten},
  journal = {Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) (ZfbF)},
  year = {2013},
  volume = {65},
  number = {7},
  pages = {553--587},
  note = {Publication status: Published}
}

@article{SommerLJ2013Performanceabhaengigkeit,
  author = {F. Sommer and M. Lachmann and A. Judith},
  title = {Performanceabhängigkeit der Vorstandsvergütung in der Finanz- und Wirtschaftskrise --- eine Analyse fixer und variabler Vergütungskomponenten unter Berücksichtigung von Corporate Governance-Mechanismen},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB) (ZfB)},
  year = {2013},
  volume = {83},
  number = {ZfB-Special-Issue 2/2013},
  pages = {89--122},
  doi = {10.1007/978-3-658-02429-1},
  note = {Publication status: Published}
}

@article{Tinz2013Durchfuehrung,
  author = {Oliver Tinz},
  title = {Durchführung und Prüfung von Werthaltigkeitstests},
  journal = {WP Praxis},
  year = {2013},
  volume = {2013},
  number = {8},
  pages = {143--148},
  note = {Publication status: Published}
}

@article{Tinz2013PruefungVon,
  author = {Oliver Tinz},
  title = {Prüfung von Beteiligungsbuchwerten nach HGB},
  journal = {WP Praxis},
  year = {2013},
  volume = {2013},
  number = {4},
  pages = {68--74},
  note = {Publication status: Published}
}

@article{WatrinE2013Ausschuettungen,
  author = {Christoph Watrin and David Eberhardt},
  title = {Ausschüttungen im System der Hinzurechnungsbesteuerung nach der Neufassung von § 8b Abs. 4 KStG},
  journal = {DStR --- Deutsches Steuerrecht},
  year = {2013},
  volume = {1},
  number = {49},
  pages = {2601--2607},
  note = {Publication status: Published}
}

@article{WatrinE2013Besteuerung,
  author = {Christoph Watrin and David Eberhardt},
  title = {Besteuerung von Streubesitzdividenden und internationale Steuerplanung},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2013},
  volume = {1},
  number = {21},
  pages = {814--820},
  note = {Publication status: Published}
}

@article{WatrinE2013Multinationale,
  author = {Christoph Watrin and Nadine Ebert},
  title = {Multinationale Unternehmen und Besteuerung --- Aktueller Stand der betriebswirtschaftlichen Forschung},
  journal = {Steuer und Wirtschaft},
  year = {2013},
  volume = {-},
  number = {Sonderdruck Nr. 4},
  pages = {298--318},
  note = {Publication status: Published}
}

@article{Weber2013Bilanzierung,
  author = {Christian Weber},
  title = {Bilanzierung von Rückstellungen für Erfolgsprämien im Fußball},
  journal = {StuB (StuB)},
  year = {2013},
  volume = {14},
  number = {20},
  pages = {778--783},
  note = {Publication status: Published}
}

@article{Weber2013DieGmbHCo,
  author = {Christian Weber},
  title = {Die GmbH & Co. KGaA als Rechtsform eines Proficlubs der Fußball-Bundesliga},
  journal = {GmbHR},
  year = {2013},
  volume = {104},
  number = {12},
  pages = {631--638},
  note = {Publication status: Published}
}

@article{Weber2013DieVerbandsstatuten,
  author = {Christian Weber},
  title = {Die Verbandsstatuten zur Insolvenz eines deutschen Fußballclubs --- Das aktuelle Beispiel der Alemannia Aachen GmbH},
  journal = {NZI},
  year = {2013},
  volume = {16},
  number = {11},
  pages = {476--480},
  note = {Publication status: Published}
}

@article{Weber2013Konzernabschluss,
  author = {Christian Weber},
  title = {Konzernabschluss als Lizenzierungsunterlage im Profifußball unerlässlich},
  journal = {causa sport},
  year = {2013},
  volume = {9},
  number = {1},
  pages = {30--37},
  note = {Publication status: Published}
}

@article{Sommer2013Unternehmensbewertung,
  author = {F. Sommer},
  title = {Unternehmensbewertung: Funktionen --- Methoden --- Grundsätze (Rezension)},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2013},
  volume = {66},
  pages = {V-VI},
  note = {Publication status: Published}
}

@phdthesis{Dirkmorfeld2013DerUmgangMit,
  author = {Matthias Dirkmorfeld},
  title = {Der Umgang mit Personenschäden im Risikocontrolling der Kraftfahrthaftpflichtversicherung --- Ein Data Mining-Ansatz zur Prognose der Abwicklungsdauer und Abwicklungskosten auf Basis von Personeneinzelschäden},
  school = {Universität Münster},
  series = {Schriftenreihe innovative betriebswirtschaftliche Forschung und Praxis},
  volume = {391},
  year = {2013},
  publisher = {Dr. Kovac},
  isbn = {978-3-8300-7633-9},
  note = {Publication status: Published}
}

@phdthesis{Dudda2013Wirkungsorientiertes,
  author = {Marco Dudda},
  title = {Wirkungsorientiertes Controlling kommunaler Verwaltungen am Beispiel eines Antrags nach § 4 GO
NRW},
  school = {Universität Münster},
  year = {2013},
  note = {Publication status: Published}
}

@phdthesis{Koenig2013Stakeholderorientierte,
  author = {Maike König},
  title = {Stakeholderorientierte Gestaltung der nachhaltigen Unternehmensführung --- Konzeption und Empirie},
  school = {Universität Münster},
  year = {2013},
  publisher = {Verlag Dr. Kovac},
  isbn = {978-3-8300-7156-3},
  note = {Publication status: online first}
}

@techreport{BickertDKMSS2013RandomHouse,
  author = {S. Bickert and V. Diestegge and T. Knauer and K. Möslang and A. Schroer and F. Sommer},
  title = {Random House: Shifting to E-Books in a Globalized World; Case Study (9B13M083) and Teaching Note (8B13M083)},
  institution = {Richard Ivey School of Business Foundation},
  series = {Ivey Publishing},
  year = {2013},
  address = {London, Kanada},
  note = {Publication status: Published}
}

@techreport{DiebeckerFKLS2013VosslohRestoring,
  author = {Jan Diebecker and Alexander Flügel and Thorsten Knauer and Tea Luhtanen and Friedrich Sommer},
  title = {Vossloh: Restoring Trust after Two Consecutive Profit Warnings; Case Study (English: 9B12M113, Chinese: 9B12MC113) and Teaching Note (8B12M113)},
  institution = {Richard Ivey School of Business Foundation},
  series = {Ivey Publishing},
  year = {2013},
  address = {London, Kanada},
  note = {Publication status: Published}
}

@book{Bachert2012FairValueAccounting,
  editor = {Kristian Bachert},
  title = {Fair Value Accounting. Implications for Users of Financial Statements},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {7},
  year = {2012},
  publisher = {Peter Lang},
  address = {Frankfurt a. M.},
  isbn = {978-3-631-63311-3},
  note = {Publication status: Published}
}

@book{BaetgeKT2012Bilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzen},
  edition = {12.},
  year = {2012},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{Bassen2012Internationale,
  author = {Yasmine Bassen},
  title = {Internationale Rechnungslegung von Nonprofit-Organisationen},
  year = {2012},
  publisher = {},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{EweltKnauerGP2012WhatDoWeKnow,
  author = {Corinna Ewelt-Knauer and Anna Gold and Christiane Pott},
  title = {What do we know about mandatory audit firm rotation?},
  year = {2012},
  publisher = {},
  address = {Edinburgh},
  note = {Publication status: Published}
}

@book{FlackeKT2012Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {9},
  year = {2012},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Knabe2012DieBeruecksichtigung,
  author = {Matthias Knabe},
  title = {Die Berücksichtigung von Insolvenzrisiken in der Unternehmensbewertung},
  year = {2012},
  publisher = {},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Olbrich2012Wertminderung,
  author = {Alexander Olbrich},
  title = {Wertminderung von finanziellen Vermögenswerten der Kategorie "Fortgeführte Anschaffungskosten" nach IFRS 9},
  year = {2012},
  publisher = {},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{RoseW2012Abgabenordnung,
  author = {Gerd Rose and Christoph Watrin},
  title = {Abgabenordnung mit Finanzgerichtsordnung},
  edition = {18.},
  series = {Betrieb und Steuer},
  volume = {4},
  year = {2012},
  publisher = {Erich, Schmidt Verlag},
  address = {Berlin},
  isbn = {978-3-503-13869-2},
  note = {Publication status: Published}
}

@book{Weber2012Rechnungslegung,
  author = {Christian Weber},
  title = {Rechnungslegung und Lizenzierung im deutschen Profifußball},
  year = {2012},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{BerensA2012Grundlagen,
  editor = {W.; Wöhrmann Berens and  A.},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {9},
  year = {2012},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@incollection{EberhartingerPS2012274HGBLatente,
  author = {Eva Eberhartinger and Christiane Pott and Daniel Siegel},
  title = {§ 274 HGB Latente Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--36},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{EberhartingerPS2012306HGBLatente,
  author = {Eva Eberhartinger and Christiane Pott and Daniel Siegel},
  title = {§ 306 HGB Latente Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--22},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{FrankenK2012Besonderheiten,
  author = {Lars Franken and Peter Koelen},
  title = {Besonderheiten bei der Bewertung von Personenhandelsgesellschaften},
  booktitle = {Praxishandbuch der Unternehmensbewertung},
  edition = {5.},
  pages = {815--833},
  editor = {Volker Peemöller},
  year = {2012},
  publisher = {NWB Verlag},
  address = {Herne},
  note = {Publication status: Published}
}

@incollection{KajueterS2012IFRSForSMEs,
  author = {P Kajüter and M Saucke},
  title = {IFRS for SMEs. IFRS für kleine und mittelgroße Unternehmen},
  booktitle = {Münchener Kommentar zum Bilanzrecht, Band 1: IFRS},
  pages = {1--135},
  editor = {J Hennrichs and D Kleindiek and C Watrin},
  year = {2012},
  publisher = {C.H. Beck},
  address = {München},
  isbn = {978-3-406-57864-9},
  note = {Publication status: Published}
}

@incollection{KirschDG2012308HGBEinheitliche,
  author = {Hans-Jürgen Kirsch and Matthias Dohrn and Florian Gallasch},
  title = {§ 308 HGB Einheitliche Bewertung},
  booktitle = {Bilanzrecht},
  pages = {1--21},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschDK2012308aHGBUmrechnung,
  author = {Hans-Jürgen Kirsch and Matthias Dohrn and Kathrin Köhling},
  title = {§ 308a HGB Umrechnung von auf fremde Währung lautenden Abschlüssen},
  booktitle = {Bilanzrecht},
  pages = {1--36},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHD2012300HGBKonsolidierungsgrundsaetze,
  author = {Hans-Jürgen Kirsch and Lars Hepers and Dominik Dettenrieder},
  title = {§ 300 HGB Konsolidierungsgrundsätze. Vollständigkeitsgebot},
  booktitle = {Bilanzrecht},
  pages = {1--19},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {Stollfuß},
  address = {Bonn},
  note = {Publication status: Published}
}

@incollection{KirschHEK2012BKonzernrechnungslegung,
  author = {Hans-Jürgen Kirsch and Lars Hepers and Corinna Ewelt-Knauer},
  title = {B. Konzernrechnungslegung},
  booktitle = {Bilanzrecht},
  pages = {1--38},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschK2012256aHGBWaehrungsumrechnung,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling},
  title = {§ 256a HGB Währungsumrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--15},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@inproceedings{ThomsenEW2012BookTaxConformity,
  author = {Martin Thomsen and Nadine Ebert and Christoph Watrin},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the Canadian Academic Accounting Association Annual Meeting 2012},
  year = {2012},
  address = {Charlottetown, Canada},
  note = {Publication status: Published}
}

@inproceedings{ThomsenEW2012BookTaxConformity,
  author = {Martin Thomsen and Nadine Ebert and Christoph Watrin},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the American Accounting Association Annual Meeting 2012},
  year = {2012},
  address = {Washington DC, USA},
  note = {Publication status: Published}
}

@inproceedings{ThomsenEW2012BookTaxConformity,
  author = {Martin Thomsen and Nadine Ebert and Christoph Watrin},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the American Taxation Association Midyear Meeting 2012},
  year = {2012},
  address = {New Orleans, USA},
  note = {Publication status: Published}
}

@inproceedings{WagenerW2012GAAPETRManagement,
  author = {T Wagener and C Watrin},
  title = {GAAP ETR Management to Beat Relevant Thresholds},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2012},
  address = {Ljubljana, Slowenien},
  note = {Publication status: Published}
}

@inproceedings{Wagener2012GAAPETRManagement,
  author = {Watrin Wagener},
  title = {GAAP ETR Management to Beat Relevant Thresholds},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2012},
  address = {Washington D.C., USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinH2012TheRoleOfAccounting,
  author = {C Watrin and R Hofmann},
  title = {The Role of Accounting Information in the Debt Market during the Financial Crisis},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2012},
  address = {Washington DC, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinEP2012TheRelevance,
  author = {Christoph Watrin and Nadine Ebert and Christiane Pott},
  title = {The Relevance of Subsidiaries for Group-Level Reporting},
  booktitle = {Proceedings of the The 2012 Annual Meeting of the German Academic Association for Business Research, 30.05. --- 02.06.2012},
  year = {2012},
  address = {Bolzano, Italy},
  note = {Publication status: Published}
}

@inproceedings{WatrinET2012BookTaxConformity,
  author = {Christoph Watrin and Nadine Ebert and Martin Thomsen},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the German Academic Association for Business Research},
  year = {2012},
  address = {Bolzano, Italy},
  note = {Publication status: Published}
}

@inproceedings{WatrinH2012TheRoleOfAccounting,
  author = {Christoph Watrin and Ronny K. Hofmann},
  title = {The Role of Accounting Information in the Debt Market during the Financial Crisis},
  booktitle = {Proceedings of the Accounting and Finance Research Forum 2012 & Workshop University of Amsterdam & Workshop University of Business and Economics Vienna},
  year = {2012},
  address = {University of Western Australia, Perth & Amsterdam & Vienna},
  note = {Publication status: Published}
}

@inproceedings{WatrinK2012NewDeterminants,
  author = {Christoph Watrin and Adrian Kubata},
  title = {New Determinants of the Earnings Response Coefficient},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2012},
  address = {Washington D.C.},
  note = {Publication status: Published}
}

@article{ArtzHR2012Performance,
  author = {Martin Artz and Christian Homburg and Thomas Rajab},
  title = {Performance Measurement System Design and Functional Strategic Decision Influence: The Role of Performance Measure Properties},
  journal = {Accounting, Organizations and Society},
  year = {2012},
  volume = {37},
  number = {7},
  pages = {445--518},
  doi = {10.1016/j.aos.2012.07.001},
  note = {Publication status: Published}
}

@article{DruenklerK2012Lebenszykluskostenrechnung,
  author = {K. Drünkler and T. Knauer},
  title = {Lebenszykluskostenrechnung als Instrument des Kostenmanagements},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2012},
  volume = {41},
  number = {12},
  pages = {677--680},
  note = {Publication status: Published}
}

@article{GefkenKW2012Kostenmanagement,
  author = {J. Gefken and T. Knauer and A. Wöhrmann},
  title = {Kostenmanagement in Krisenzeiten: Rentabilitätssteigerung durch Working Capital Management?},
  journal = {Zeitschrift für Controlling & Management},
  year = {2012},
  volume = {56},
  number = {Sonderheft 3},
  pages = {83--88},
  note = {Publication status: Published}
}

@article{HomburgAW2012MarketingPerformance,
  author = {Christian Homburg and Martin Artz and Jan Wieseke},
  title = {Marketing Performance Measurement Systems: Does Comprehensiveness Really Improve Performance?},
  journal = {Journal of Marketing (J Mark)},
  year = {2012},
  volume = {76},
  number = {3},
  pages = {56--77},
  doi = {10.1509/jm.09.0487},
  note = {Publication status: Published}
}

@article{HorsterK2012EignungUnd,
  author = {J. Horster and T. Knauer},
  title = {Eignung und Einsatz finanzieller Steuerungskennzahlen zur wertorientierten Unternehmenssteuerung},
  journal = {Zeitschrift für Controlling & Management},
  year = {2012},
  volume = {56},
  number = {2},
  pages = {118--124},
  note = {Publication status: Published}
}

@article{JudithS2012Shareholder,
  author = {A. Judith and F. Sommer},
  title = {Shareholder Value-Orientierung aktienbasierter Langzeitvergütung --- Umsetzungsstand in DAX- und MDAX-Konzernen},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2012},
  volume = {24},
  number = {2},
  pages = {113--120},
  note = {Publication status: Published}
}

@article{KajueterF2012Management,
  author = {P Kajüter and C Fink},
  title = {Management Commentary --- Kritische Punkte und offene Fragen zum IFRS Practice Statement des IASB},
  journal = {Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR) (KoR)},
  year = {2012},
  volume = {12},
  number = {5},
  pages = {247--252},
  note = {Publication status: Published}
}

@article{KajueterRS2012Rechnungslegung,
  author = {P Kajüter and C Reisloh and F Seidel},
  title = {Rechnungslegung von Gebietskörperschaften. Ein Vergleich zwischen Deutschland und der Schweiz},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2012},
  volume = {7},
  number = {6},
  pages = {239--244},
  note = {Publication status: Published}
}

@article{KalayciS2012BewertungVon,
  author = {D. Kalayci and F. Sommer},
  title = {Bewertung von Synergien bei Unternehmensakquisitionen},
  journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
  year = {2012},
  volume = {41},
  number = {3},
  pages = {134--142},
  note = {Publication status: Published}
}

@article{KirschKOD2012DieBedeutung,
  author = {Hans-Jürgen Kirsch and Peter Koelen and Alexander Olbrich and Dominik Dettenrieder},
  title = {Die Bedeutung der Verlässlichkeit der Berichterstattung im Conceptual Framework des IASB und des FASB},
  journal = {WPg},
  year = {2012},
  volume = {65},
  number = {14},
  pages = {762--771},
  note = {Publication status: Published}
}

@article{KirschOD2012DieVorschlaege,
  author = {Hans-Jürgen Kirsch and Alexander Olbrich and Dominik Dettenrieder},
  title = {Die Vorschläge des IASB zu den künftigen Wertminderungsvorschriften des IFRS 9 vor dem Hintergrund der qualitativen Anforderungen des Conceptual Framework},
  journal = {KoR (KoR)},
  year = {2012},
  volume = {12},
  number = {12},
  pages = {553--562},
  note = {Publication status: Published}
}

@article{KirschW2012Handelsrechtliche,
  author = {Hans-Jürgen Kirsch and Christian Weber},
  title = {Handelsrechtliche Bilanzierung von Nachwuchsspielern im deutschen Profifußball},
  journal = {DStR},
  year = {2012},
  volume = {2012},
  number = {34},
  pages = {1716--1721},
  note = {Publication status: Published}
}

@article{KirschHS2012Diskussion,
  author = {Hans-Jürgen Kirsch and Tim Hoffmann and Daniel Siegel},
  title = {Diskussion der Bilanzierung latenter Steuern nach § 249 Absatz 1 Satz 1 HGB},
  journal = {Deutsches Steuerrecht (DStR)},
  year = {2012},
  volume = {50},
  number = {26},
  pages = {1290--1295},
  note = {Publication status: Published}
}

@article{KnauerLW2012ZurWertrelevanz,
  author = {T. Knauer and C. Ledwig and A. Wömpener},
  title = {Zur Wertrelevanz freiwilliger Managementprognosen in Deutschland},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung},
  year = {2012},
  volume = {64},
  number = {3},
  pages = {166--204},
  note = {Publication status: Published}
}

@article{KnauerMW2012KostenInfolge,
  author = {T. Knauer and C. Maiworm and A. Wöhrmann},
  title = {Kosten infolge der Komplexität der Rechnungslegung als Motivation für den Rückzug vom Kapitalmarkt?},
  journal = {Internationale und kapitalmarktorientierte Rechnungslegung},
  year = {2012},
  volume = {2012},
  number = {6},
  pages = {284--289},
  note = {Publication status: Published}
}

@article{KnauerS2012InterestBarrier,
  author = {T. Knauer and F. Sommer},
  title = {Interest Barrier Rules as a Response to Highly Leveraged Transactions --- Evidence from the 2008 German Business Tax Reform},
  journal = {Review of Accounting and Finance},
  year = {2012},
  volume = {11},
  number = {2},
  pages = {206--232},
  note = {Publication status: Published}
}

@article{KnauerW2012Determinanten,
  author = {T. Knauer and A. Wömpener},
  title = {Determinanten des Prognoseverhaltens der Unternehmen des Prime Standards},
  journal = {Die Betriebswirtschaft (DBW)},
  year = {2012},
  volume = {71},
  number = {2},
  pages = {115--135},
  note = {Publication status: Published}
}

@article{NienaberLAV2012GreenLeadership,
  author = {A. Nienaber and B. Liesenkötter and C. Adolphs and M. Völker},
  title = {Green Leadership im DAX30 --- aktueller Trend oder verbindliche Unternehmensführung?},
  journal = {Zeitschrift Führung und Organisation (zfo)},
  year = {2012},
  volume = {81},
  number = {2},
  pages = {86--90},
  note = {Publication status: Published}
}

@article{NienaberLAV2012GreenLeadership,
  author = {Ann-Marie Nienaber and Bernd Liesenkötter and Christian Adolphs and Mario Völker},
  title = {Green Leadership in DAX-30-Unternehmen:  Eine verbindliche Neuausrichtung der Unternehmensführung?},
  journal = {Zeitschrift Führung und Organisation (zfo)},
  year = {2012},
  volume = {81},
  number = {2},
  pages = {86--90},
  note = {Publication status: Published}
}

@article{NimwegenS2012Ganzheitliches,
  author = {Sebastian Nimwegen and Stefan Sanne},
  title = {Ganzheitliches Sanierungscontrolling als Voraussetzung für nachhaltige Unternehmenssanierung},
  journal = {DB},
  year = {2012},
  volume = {65},
  number = {33},
  pages = {1821--1824},
  note = {Publication status: Published}
}

@article{Olbrich2012EignungVon,
  author = {Alexander Olbrich},
  title = {Eignung von Credit-Default-Swap-Prämien als zusätzliche Informationsquelle im Rahmen eines Expected-Loss-Modells},
  journal = {KoR (KoR)},
  year = {2012},
  volume = {12},
  number = {7},
  pages = {329--334},
  note = {Publication status: Published}
}

@article{PottUW2012TheEffectOf,
  author = {Christiane Pott and Robert Ullmann and Christoph Watrin},
  title = {The Effect of Book-Tax Conformity and Tax Accounting Incentives on --- Financial Accounting: Evidence from Public and Private Limited Companies --- in Germany},
  journal = {International Journal of Accounting, Auditing, and Performance Evaluation},
  year = {2012},
  volume = {8},
  note = {Publication status: Published}
}

@article{SengerEKH2012Statuswahrende,
  author = {Thomas Senger and Corinna Ewelt-Knauer and Felix Hoehne},
  title = {Statuswahrende Aufstockung und Abstockung von Anteilen an Tochterunternehmen im HGB-Konzernabschluss},
  journal = {WPg},
  year = {2012},
  volume = {65},
  number = {2},
  pages = {83--90},
  note = {Publication status: Published}
}

@article{UllmannW2012ImprovingEarnings,
  author = {Robert Ullmann and Christoph Watrin},
  title = {Improving Earnings Quality: The Effect of Reporting Incentives and --- Accounting Standards},
  journal = {Advances in Accounting},
  year = {2012},
  volume = {28},
  note = {Publication status: Published}
}

@article{WadaKM2012Comparative,
  author = {S Wada and P Kajüter and M Moeschler},
  title = {Comparative Studies of Cost Accounting Practices in Japan and Germany},
  journal = {Asia-Pacific Management Accounting Journal (APMAJ)},
  year = {2012},
  volume = {7},
  number = {2},
  pages = {95--114},
  note = {Publication status: Published}
}

@article{WatrinK2012Unternehmensbewertung,
  author = {Christoph Watrin and Christoph Knappenberg},
  title = {Unternehmensbewertung im Erbschaftsteuerrecht mittels des vereinfachten Ertragswertverfahrens: Eine empirische Analyse},
  journal = {DBW --- Die Betriebswirtschaft},
  year = {2012},
  volume = {72},
  number = {1},
  pages = {573--589},
  note = {Publication status: Published}
}

@article{WatrinR2012Konzernsteuerquote,
  author = {Christoph Watrin and Frank Richter},
  title = {Konzernsteuerquote und Kapitalmarkt},
  journal = {Die Unternehmensbesteuerung},
  year = {2012},
  volume = {5},
  pages = {44--53},
  note = {Publication status: Published}
}

@article{WatrinS2012BewertungVon,
  author = {Christoph Watrin and Rüdiger Stöver},
  title = {Bewertung von Sacheinlagen im Rahmen von Sachgründung und Sachkapitalerhöhung sowie Implikationen für die Verschmelzung},
  journal = {Die Wirtschaftsprüfung},
  year = {2012},
  volume = {65},
  pages = {999--1008},
  note = {Publication status: Published}
}

@article{WatrinS2012Vereinfachung,
  author = {Christoph Watrin and Rüdiger Stöver},
  title = {Vereinfachung des Goodwill Impairment-Tests nach US-GAAP},
  journal = {Kapitalmarktorientierte Rechnungslegung},
  year = {2012},
  volume = {1},
  number = {4},
  pages = {178--186},
  note = {Publication status: Published}
}

@article{WatrinS2012GibtEsAlternativen,
  author = {Christoph Watrin and Rüdiger Stöver},
  title = {Gibt es Alternativen zur DAX-basierten Schätzung von Marktrisikoprämie, Betafaktor und Risikozuschlag?},
  journal = {Corporate Finance biz},
  year = {2012},
  volume = {3},
  number = {3},
  pages = {119--129},
  note = {Publication status: Published}
}

@article{WatrinU2012ImprovingEarnings,
  author = {Christoph Watrin and Robert Ullmann},
  title = {Improving earnings quality: The effect of reporting incentives and accounting standards},
  journal = {Advances in Accounting},
  year = {2012},
  volume = {28},
  pages = {179--188},
  note = {Publication status: Published}
}

@article{WatrinUP2012ImprovingEarnings,
  author = {Christoph Watrin and Robert Ullmann and Christiane Pott},
  title = {Improving Earnings Quality: The Effect of Reporting Incentives and Accounting Standards},
  journal = {Advances in Accounting},
  year = {2012},
  volume = {28},
  number = {1},
  note = {Publication status: Published}
}

@phdthesis{Sommer2012Marktpreisprognose,
  author = {F. Sommer},
  title = {Marktpreisprognose in kontrollierten Auktionen --- Relevanz, Durchführung und empirischer Verfahrensvergleich},
  school = {Universität Münster},
  year = {2012},
  publisher = {Springer Gabler},
  address = {Wiesbaden},
  isbn = {978-3-8349-4385-9},
  doi = {10.1007/978-3-8349-4386-6},
  note = {Publication status: Published}
}

@book{BaetgeKT2011Konzernbilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Konzernbilanzen},
  edition = {9.},
  year = {2011},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2011Bilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzen},
  edition = {11.},
  year = {2011},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{FlackeKT2011Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {8},
  year = {2011},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Kajueter2011Risikomanagement,
  author = {P Kajüter},
  title = {Risikomanagement im Konzern --- Eine empirische Analyse börsennotierter Aktienkonzerne},
  year = {2011},
  publisher = {Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@book{Koehling2011Barwertorientierte,
  author = {Kathrin Köhling},
  title = {Barwertorientierte Fair Value-Ermittlung für Renditeimmobilien in der IFRS Rechnungslegung --- Empfehlungen zur Konkretisierung eines Bewertungskalküls},
  year = {2011},
  publisher = {},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Reisloh2011InfluenceOf,
  editor = {Christian Reisloh},
  title = {Influence of National Culture on IFRS Practice. An Empirical Study in France, Germany and the United Kingdom},
  series = {Münsteraner Schriften zur Internationalen Unternehmensrechnung},
  volume = {4},
  year = {2011},
  publisher = {Peter Lang},
  address = {Frankfurt a. M.},
  isbn = {978-3-631-62052-6},
  note = {Publication status: Published}
}

@book{Rohlmann2011Professionelles,
  author = {A. Rohlmann},
  title = {Professionelles Alumni-Management im deutschen Hochschulsektor --- Status quo, Einflussfaktoren und Perspektiven},
  edition = {1},
  year = {2011},
  publisher = {Dr. Kovac},
  address = {Hamburg},
  note = {Publication status: Published}
}

@book{Siegel2011DieBilanzierung,
  author = {Daniel Siegel},
  title = {Die Bilanzierung latenter Steuern im handelsrechtlichen Jahresabschluss nach § 274 HGB},
  year = {2011},
  publisher = {},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{BerensW2011Grundlagen,
  editor = {W. Berens and A. Wömpener},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {8},
  year = {2011},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensBS2011DueDiligence,
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{KajueterMW2011Controlling,
  editor = {P Kajüter and T Mindermann and C Winkler},
  title = {Controlling und Rechnungslegung. Bestandsaufnahme, Schnittstellen, Perspektiven, Festschrift für Klaus-Peter Franz},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BusseCKLP2011Betriebswirtschaft,
  editor = {von Colbe W Busse and A G Coenenberg and P Kajüter and U Linnhoff and B Pellens},
  title = {Betriebswirtschaft für Führungskräfte},
  edition = {4},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{WatrinHK2011Muenchener,
  editor = {Christoph Watrin and Joachim Hennrichs and Detlef Kleindiek},
  title = {Münchener Kommentar zum Bilanzrecht, Band 2: HGB},
  year = {2011},
  publisher = {C.H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{AlderingH2011HumanResources,
  author = {C. Aldering and B. Högemann},
  title = {Human Resources Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {523--548},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Artz2011AnreizUnd,
  author = {Martin Artz},
  title = {Anreiz- und Vergütungssysteme im Vertrieb},
  booktitle = {Handbuch Vertriebsmanagement},
  pages = {299--326},
  editor = {Christian Homburg and Jan Wieseke},
  year = {2011},
  publisher = {Gabler-Verlag},
  address = {Wiesbaden},
  isbn = {978-3-8349-1977-9},
  note = {Publication status: Published}
}

@incollection{ArtzS2011Durchsetzung,
  author = {Martin Artz and Mark Schröder},
  title = {Durchsetzung von Zielpreisen in dezentralen Landesgesellschaften über Transferpreise},
  booktitle = {Preismanagement auf Business-to-Business Märkten},
  pages = {237--261},
  editor = {Christian Homburg and Dirk Totzek},
  year = {2011},
  publisher = {Gabler-Verlag},
  address = {Wiesbaden},
  isbn = {978-3-8349-1559-7},
  note = {Publication status: Published}
}

@incollection{BerensHS2011PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {105--154},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensMS2011Unternehmensakquisitonen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitonen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {21--66},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS2011Funktionen,
  author = {W. Berens and W. Schmitting and J. Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {67--104},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3045-6},
  note = {Publication status: Published}
}

@incollection{BerensS2011HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {3--20},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensW2011InterneRevision,
  author = {W. Berens and A. Wöhrmann},
  title = {Interne Revision und Controlling},
  booktitle = {Lehrbuch der Internen Revision},
  pages = {591--615},
  editor = {C. Freidank and V. H. Peemöller},
  year = {2011},
  publisher = {Erich Schmidt Verlag},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{BrennerKW2011IPDueDiligence,
  author = {C. Brenner and T. Knauer and A. Wömpener},
  title = {IP Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {655--674},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoegemann2011CulturalDue,
  author = {B. Högemann},
  title = {Cultural Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {549--574},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kajueter2011Kostenrechnungssysteme,
  author = {P Kajüter},
  title = {Kostenrechnungssysteme im internationalen Vergleich},
  booktitle = {Controlling und Rechnungslegung. Bestandsaufnahme, Schnittstellen, Perspektiven. Festschrift für Klaus-Peter Franz},
  pages = {89--118},
  editor = {P Kajüter and  Mindermann and  T and C Winkler},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kajueter2011289289a,
  author = {P Kajüter},
  title = {§§ 289, 289a HGB},
  booktitle = {Handbuch der Rechnungslegung Einzelabschluss},
  edition = {5},
  pages = {1--56},
  editor = {K Küting and  Pfitzer and  N and C-P Weber},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kajueter2011Kostenmanagement,
  author = {P Kajüter},
  title = {Kostenmanagement},
  booktitle = {Lexikon des Rechnungswesens},
  edition = {5},
  pages = {498--503},
  editor = {von Colbe W Busse and N Crasselt and B Pellens},
  year = {2011},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Kajueter2011Risikomanagement,
  author = {P Kajüter},
  title = {Risikomanagement},
  booktitle = {Lexikon des Rechnungswesens},
  edition = {5},
  pages = {677--682},
  editor = {von Colbe W Busse and N Crasselt and B Pellens},
  year = {2011},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KajueterM2011Management,
  author = {P Kajüter and M Moeschler},
  title = {Management Accounting},
  booktitle = {Lexikon des Rechnungswesens},
  edition = {5},
  pages = {545--549},
  editor = {von Colbe W Busse and N Crasselt and B Pellens},
  year = {2011},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschKD2011IFRS13,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Dominik Dettenrieder},
  title = {IFRS 13},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2},
  pages = {1--69},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2011},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschK2011DerAnsatzzeitpunkt,
  author = {Hans-Jürgen Kirsch and Lüder Kurz},
  title = {Der Ansatzzeitpunkt für selbsterstelltes immaterielles Anlagevermögen},
  booktitle = {Jahrbuch für Wirtschaftsprüfung, Interne Revision und Unternehmensberatung},
  pages = {61--72},
  editor = {Wolfgang Lück},
  year = {2011},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KochM2011ITDueDiligence,
  author = {A. Koch and J. P. Menke},
  title = {IT Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {623--654},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Schmitting2011Perspektiven,
  author = {W. Schmitting},
  title = {Perspektiven eines Risikomanagements im Rahmen von Unternehmensakquisition und Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {227--263},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3045-6},
  note = {Publication status: Published}
}

@incollection{Watrin2011LaFiscalite,
  author = {Christoph Watrin},
  title = {La fiscalité des donations et des successions en droit allemande --- Lignes directrices},
  booktitle = {La fiscalité des successions et des donations internationales. Théorie générale et applications en droit comparé},
  pages = {509--528},
  editor = {Edouard-Jean Navez},
  year = {2011},
  publisher = {Bruylant},
  address = {Bruxelles},
  isbn = {978-2-8027-3405-5},
  note = {Publication status: Published}
}

@inproceedings{EbertPW2011TheRelevance,
  author = {N Ebert and C Pott and C Watrin},
  title = {The Relevance of Subsidiaries for Group-Level Reporting},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{EbertPW2011TheRelevance,
  author = {N Ebert and C Pott and C Watrin},
  title = {The Relevance of Subsidiaries for Group-Level Reporting},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2011},
  address = {Denver, USA},
  note = {Publication status: Published}
}

@inproceedings{KappenbergSW2011TheInfluence,
  author = {C Kappenberg and G Stahlberg and C Watrin},
  title = {The Influence of the Day of the Week on Beta --- An Empirical Analysis on the Basis of Selected Capital Markets},
  booktitle = {Proceedings of the Annual Meeting of the German Academic Association for Business Research},
  year = {2011},
  address = {Kaiserslautern},
  note = {Publication status: Published}
}

@inproceedings{ThomsenEW2011BookTaxConformity,
  author = {Martin Thomsen and Nadine Ebert and Christoph Watrin},
  title = {Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems},
  booktitle = {Proceedings of the EIASM Workshop on current Research in Taxation 2011},
  year = {2011},
  address = {Muenster, Germany},
  note = {Publication status: Published}
}

@inproceedings{ThomsenW2011BookTaxDifferences,
  author = {Martin Thomsen and Christoph Watrin},
  title = {Book-Tax Differences and Earnings Persistence: An Empirical Analysis of European Firms},
  booktitle = {Proceedings of the European Accounting Association Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{Wagener2011DoesOvervaluation,
  author = {Watrin Wagener},
  title = {Does overvaluation trigger corporate tax avoidance? The effect of exaggerated investor expectations on a firm’s tax policy.},
  booktitle = {Proceedings of the European Accounting Association Annual Congress},
  year = {2011},
  address = {Rom},
  note = {Publication status: Published}
}

@inproceedings{WatrinEP2011TheImpactOf,
  author = {Christoph Watrin and Nadine Ebert and Christiane Pott},
  title = {The Impact of a Group's Accounting Environment on Earnings Management in IFRS Consolidated Statements},
  booktitle = {Proceedings of the European Accounting Association, 34$^{th}$ Annual Congress, 20. --- 22. April 2011},
  year = {2011},
  address = {Rom},
  note = {Publication status: Published}
}

@inproceedings{WatrinR2011WhatDoesThe,
  author = {Christoph Watrin and Frank Richter},
  title = {What Does the Effective Tax Rate Signal to the Capital Market?},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{WatrinT2011BookTaxDifferences,
  author = {Christoph Watrin and Martin Thomsen},
  title = {Book-Tax Differences and Earnings Persistence: An Empirical Analysis of European Firms},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{WatrinW2011DoesOvervaluation,
  author = {Christoph Watrin and Tim Wagener},
  title = {Does Overvaluation Trigger Corporate Tax Avoidance? The Effect of Exaggerated Investor Expectations on a Firm's Tax Policy},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2011},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@article{Artz2011SlackInMarketing,
  author = {Martin Artz},
  title = {Slack in Marketing- und Vertriebsbudgets: Ressourcenverschwendung oder notwendige Flexibilität in der Marktbearbeitung?},
  journal = {Controlling},
  year = {2011},
  volume = {23},
  number = {1},
  pages = {47--54},
  doi = {10.15358/0935-0381-2011-1-47},
  note = {Publication status: Published}
}

@article{BerensKD2011StandDesStandard,
  author = {Wolfgang Berens and Anja Kolburg and Matthias Dirkmorfeld},
  title = {Stand des Standard- und Ad-hoc Reportings --- eine empirische --- Bestandsaufnahme},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2011},
  volume = {23},
  number = {10},
  pages = {526--532},
  note = {Publication status: Published}
}

@article{BerensRS2011AlumniArbeit,
  author = {W. Berens and A. Rohlmann and W. Schmitting},
  title = {Alumni-Arbeit versus Fundraising --- Ein Plädoyer},
  journal = {Forschung & Lehre (F&L)},
  year = {2011},
  volume = {18},
  number = {1},
  pages = {40--41},
  note = {Publication status: Published}
}

@article{EweltKnauerK2011VariableKaufpreisklauseln,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer},
  title = {Variable Kaufpreisklauseln bei (Teil-) Unternehmenserwerben --- Status quo zum Einsatz in der Praxis sowie bilanzielle Abbildung nach HGB und IFRS},
  journal = {DStR},
  year = {2011},
  volume = {49},
  number = {40},
  pages = {1918--1922},
  note = {Publication status: Published}
}

@article{EweltKnauerKP2011Ausgestaltung,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Simon Pex},
  title = {Ausgestaltung und Einsatzbereiche von Earn-Outs in Unternehmenskaufverträgen},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung (zfbf) (ZfbF)},
  year = {2011},
  volume = {63},
  number = {4},
  pages = {371--400},
  note = {Publication status: Published}
}

@article{FinkK2011DasIFRSPractice,
  author = {C Fink and P Kajüter},
  title = {Das IFRS Practice Statement „Management Commentary“},
  journal = {Zeitschrift für kapitalmarktorientierte Rechnungslegung},
  year = {2011},
  volume = {11},
  number = {4},
  pages = {177--181},
  note = {Publication status: Published}
}

@article{Kajueter2011DerRisikokonsolidierungskreis,
  author = {P Kajüter},
  title = {Der Risikokonsolidierungskreis bei konzernweiten Risikomanagementsystemen},
  journal = {Controlling},
  year = {2011},
  volume = {23},
  number = {3},
  pages = {157--162},
  note = {Publication status: Published}
}

@article{Kajueter2011IFRSPractice,
  author = {P Kajüter},
  title = {IFRS Practice Statement Management Commentary: Anwendungsperspektiven in Deutschland und international},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2011},
  volume = {6},
  number = {5},
  pages = {221--226},
  note = {Publication status: Published}
}

@article{KirschEK2011Abgrenzung,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {Abgrenzung des Vollkonsolidierungskreises nach IFRS 10 und IFRS 12 --- Update zu BB 2009 S. 1574 ff.},
  journal = {BB},
  year = {2011},
  volume = {66},
  number = {26},
  pages = {1641--1645},
  note = {Publication status: Published}
}

@article{KirschEK2011Dieunsichtbare,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {Die "unsichtbare" Finanzgarantie: Die Bilanzierung von Finanzgarantien nach IFRS unter besonderer Berücksichtigung eines möglichen Brutto- oder Nettoausweises sowie Problemen der Folgebilanzierung},
  journal = {KoR (KoR)},
  year = {2011},
  volume = {11},
  number = {7-8},
  pages = {337--341},
  note = {Publication status: Published}
}

@article{KleinerKW2011Controlling,
  author = {S. Kleiner and T. Knauer and A. Wömpener},
  title = {Controlling in der chemischen Industrie in Deutschland --- Ergebnisse einer empirischen Untersuchung},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2011},
  volume = {23},
  number = {12},
  pages = {662--669},
  note = {Publication status: Published}
}

@article{Knauer2011Risikocontrolling,
  author = {T. Knauer},
  title = {Risikocontrolling bei Unternehmenstransaktionen},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2011},
  volume = {23},
  number = {11},
  pages = {604--610},
  note = {Publication status: Published}
}

@article{KnauerL2011Kapitalmarktreaktionen,
  author = {T. Knauer and M. Lachmann},
  title = {Kapitalmarktreaktionen auf Personalabbauprogramme: Welchen Einfluss haben Motiv, Umfang und Freiwilligkeit?},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2011},
  volume = {81},
  number = {10},
  pages = {1109--1140},
  note = {Publication status: Published}
}

@article{KnauerP2011EarnOuts,
  author = {T. Knauer and S. Pex},
  title = {Earn-Outs},
  journal = {Die Betriebswirtschaft (DBW)},
  year = {2011},
  volume = {70},
  number = {4},
  pages = {401--405},
  note = {Publication status: Published}
}

@article{KnauerW2011Insolvenzursachen,
  author = {T. Knauer and D. Wiedemann},
  title = {Insolvenzursachen und Insolvenzgefährdung von Leveraged Buyouts},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2011},
  volume = {65},
  number = {5},
  pages = {493--510},
  note = {Publication status: Published}
}

@article{KnauerW2011Rahmenbedingungen,
  author = {T. Knauer and A. Wöhrmann},
  title = {Rahmenbedingungen, Charakteristika und Konsequenzen freiwilliger Unternehmenspublizität: State of the Art und neue Perspektiven},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2011},
  volume = {21},
  number = {3},
  pages = {235--254},
  note = {Publication status: Published}
}

@article{KnauerW2011Prognoseberichterstattung,
  author = {T. Knauer and A. Wömpener},
  title = {Prognoseberichterstattung: Externalisierung der Planung?},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2011},
  volume = {21},
  number = {4},
  pages = {483--491},
  note = {Publication status: Published}
}

@article{KnauerW2011Management,
  author = {T. Knauer and A. Wömpener},
  title = {Management Forecast Regulation and Practice in Germany --- Firm and Auditor Perspectives},
  journal = {Accounting in Europe},
  year = {2011},
  volume = {8},
  number = {2},
  pages = {183--207},
  note = {Publication status: Published}
}

@article{Koehling2011Anhangangaben,
  author = {Kathrin Köhling},
  title = {Anhangangaben für Renditeimmobilien gemäß IAS 40 und IFRS 13},
  journal = {Grundstücksmarkt und Grundstückswert},
  year = {2011},
  volume = {22},
  number = {6},
  pages = {330--336},
  note = {Publication status: Published}
}

@article{Koehling2011DieFairValueBewertung,
  author = {Kathrin Köhling},
  title = {Die Fair Value-Bewertung für Renditeimmobilien gem. IFRS 13: Eine kritische Gegenüberstellung der Regelungen des IFRS 13 mit denen des IAS 40},
  journal = {KoR (KoR)},
  year = {2011},
  volume = {11},
  number = {12},
  pages = {567--574},
  note = {Publication status: Published}
}

@article{LachmannWW2011Acquisition,
  author = {M. Lachmann and A. Wöhrmann and A. Wömpener},
  title = {Acquisition and Integration of Fair Value Information on Liabilities into Investors' Judgments},
  journal = {Review of Accounting and Finance},
  year = {2011},
  volume = {10},
  number = {4},
  pages = {385--410},
  note = {Publication status: Published}
}

@article{LeweH2011Zulaessigkeit,
  author = {Stefan Lewe and Tim Hoffmann},
  title = {Zulässigkeit degressiver Abschreibungen in der Handelsbilanz vor dem Hintergrund der jüngsten Rechtsänderungen (IDW RH HFA 1.015)},
  journal = {WPg},
  year = {2011},
  volume = {64},
  number = {3},
  pages = {107--113},
  note = {Publication status: Published}
}

@article{ReinfandtS2011StatusQuoDes,
  author = {T. Reinfandt and F. Sommer},
  title = {Status quo des Berichts über das rechnungslegungsbezogene Interne Kontroll- und Risikomanagementsystem nach BilMoG},
  journal = {Zeitschrift für Controlling und Management (ZfCM)},
  year = {2011},
  volume = {55},
  number = {6},
  pages = {387--393},
  note = {Publication status: Published}
}

@article{RieglerR2011Pauschalbesteuerung,
  author = {Fabian Riegler and Bernhard Riegler},
  title = {Pauschalbesteuerung von Sachzuwendungen an ausländische Empfänger},
  journal = {Internationales Steuerrecht},
  year = {2011},
  volume = {20},
  pages = {903--909},
  note = {Publication status: Published}
}

@article{Sommer2011Discounted,
  author = {F. Sommer},
  title = {Discounted Cashflow-Verfahren},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2011},
  volume = {23},
  number = {8/9},
  pages = {473--475},
  note = {Publication status: Published}
}

@article{StibiKEK2011DRS19Pflicht,
  author = {Bernd Stibi and Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {DRS 19: Pflicht zur Konzernrechnungslegung und Abgrenzung des Konsolidierungskreises},
  journal = {WPg},
  year = {2011},
  volume = {64},
  number = {16},
  pages = {761--772},
  note = {Publication status: Published}
}

@article{VoetsW2011Risikomanagement,
  author = {C. Voets and A. Wöhrmann},
  title = {Risikomanagement für kundenorientierte Vermögenswerte im Spannungsfeld zwischen Steuerung und Rechnungslegung},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2011},
  volume = {22},
  number = {4},
  pages = {447--465},
  note = {Publication status: Published}
}

@article{Watrin2011Tagungsbericht,
  author = {Christoph Watrin and  },
  title = {Tagungsbericht: Stand der Betriebswirtschaftlichen Steuerforschung 2011. Internationale Tagung an der Universität Münster},
  journal = {Steuer und Wirtschaft},
  year = {2011},
  volume = {-},
  pages = {299--303},
  note = {Publication status: Published}
}

@article{WatrinK2011Internationale,
  author = {Christoph Watrin and Christoph Kappenberg},
  title = {Internationale Besteuerung von Vermögensnachfolgen},
  journal = {Zeitschrift für Erbrecht und Vermögensnachfolge},
  year = {2011},
  volume = {17},
  pages = {105--112},
  note = {Publication status: Published}
}

@article{WatrinLZ2011Management,
  author = {Christoph Watrin and Joachim Lammert and Stefan Zeisberger},
  title = {Management Guidance --- Bevorzugen professionelle Kapitalmarktteilnehmer wirklich Punktprognosen?},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2011},
  volume = {21},
  pages = {349--364},
  note = {Publication status: Published}
}

@article{WatrinSK2011DerEinfluss,
  author = {Christoph Watrin and Gernot Stahlberg and Christoph Kappenberg},
  title = {Der Einfluss des Wochentages auf den Betafaktor --- Eine empirische Analyse anhand ausgewählter Kapitalmärkte},
  journal = {Corporate Finance biz},
  year = {2011},
  volume = {2. Jg.},
  pages = {176--194},
  note = {Publication status: Published}
}

@article{WatrinS2011EinflussDes,
  author = {Christoph Watrin and Rüdiger Stöver},
  title = {Einfluss des Tax Shield auf die Renditeforderung der Eigenkapitalgeber und die Gearing Formel},
  journal = {Steuer und Wirtschaft (StuW)},
  year = {2011},
  volume = {88},
  number = {1},
  pages = {60--74},
  note = {Publication status: Published}
}

@article{WoempenerBL2011DerEinsatz,
  author = {A. Wömpener and W. Berens and M. Lachmann},
  title = {Der Einsatz von Controllinginstrumenten in Krankenhäusern --- Erfolgspotenziale und Status quo},
  journal = {Das Gesundheitswesen},
  year = {2011},
  volume = {73},
  number = {3},
  pages = {149--150},
  note = {Publication status: Published}
}

@inbook{BerensH2011TargetCosting,
  author = {W. Berens and A. Hoffjan},
  editor = {von Colbe Busse and Pellens W.; and Crasselt B.; and  N.},
  title = {Target Costing},
  edition = {5},
  pages = {762--763},
  year = {2011},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München},
  note = {Publication status: Published}
}

@article{Sommer2011Investitionsrechnung,
  author = {F. Sommer},
  title = {Investitionsrechnung in der öffentlichen Verwaltung: Die praktische Bewertung von Investitionsvorhaben (Rezension)},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2011},
  volume = {81},
  number = {12},
  pages = {1401--1403},
  note = {Publication status: Published}
}

@article{Woehrmann2011Controlling,
  author = {A. Wöhrmann},
  title = {Controlling von Geschäftsprozessen: Prozessorientierte Unternehmenssteuerung umsetzen --- Rezension},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2011},
  volume = {81},
  pages = {901--903},
  note = {Publication status: Published}
}

@phdthesis{Hoffmann2011Unternehmerische,
  author = {Tim Hoffmann},
  title = {Unternehmerische Nachhaltigkeitsberichterstattung --- Eine kritische Analyse des GRI G3.1-Berichtsrahmens zur Nachhaltigkeitsberichterstatttung},
  school = {Universität Münster},
  series = {Rechnungslegung und Wirtschaftsprüfung},
  volume = {30},
  year = {2011},
  publisher = {Eul Verlag},
  address = {Lohmar/Köln},
  isbn = {978-3-8441-0057-0},
  note = {Publication status: Published}
}

@book{BaetgeKT2010UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Konzernbilanzen. Aufgaben und Fallstudien mit Lösungen},
  edition = {4.},
  year = {2010},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2010UEbungsbuch,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Übungsbuch Bilanzen und Bilanzanalyse. Aufgaben und Fallstudien mit Lösungen},
  edition = {4.},
  year = {2010},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{Berentzen2010DieBilanzierung,
  author = {Christoph Berentzen},
  title = {Die Bilanzierung von finanziellen Vermögenswerten im IFRS-Abschluss nach IAS 39 und nach IFRS 9 --- Eine vergleichende Untersuchung der Entscheidungsnützlichkeit unter besonderer Berücksichtigung des Komplexitätsgrades},
  year = {2010},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{EweltKnauer2010DerKonzernabschluss,
  author = {Corinna Ewelt-Knauer},
  title = {Der Konzernabschluss als Berichtsinstrument der wirtschaftlichen Einheit --- Zur Abgrenzung des Vollkonsolidierungskreises sowie zur bilanziellen Abbildung von Transaktionen mit Dritten},
  year = {2010},
  publisher = {},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{FlackeKT2010Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {7},
  year = {2010},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Kurz2010Bilanzierung,
  author = {Lüder Kurz},
  title = {Bilanzierung von Klimaschutzprojekten nach IFRS --- Clean Development Mechanism und Joint Implementation unter dem Protokoll von Kyoto},
  year = {2010},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Tinz2010DieAbbildung,
  author = {Oliver Tinz},
  title = {Die Abbildung von Wachstum in der Unternehmensbewertung --- Eine theoretische und empirische Analyse der Möglichkeiten und Grenzen einer objektivierten und transparenten Abbildung von Wachstum nach IDW S 1},
  year = {2010},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{BerensW2010Grundlagen,
  editor = {W. Berens and A. Wömpener},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {7},
  year = {2010},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{WatrinKF2010Unternehmensbesteuerung,
  editor = {Christoph Watrin and Wolfgang Kessler and Guido Förster},
  title = {Unternehmensbesteuerung, Festschrift zum 65. Geburtstag für Norbert Herzig},
  year = {2010},
  publisher = {C.H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Kajueter2010FinancialReporting,
  author = {P Kajüter},
  title = {Financial Reporting under IFRS and Implications for Management Accounting and Control in MNEs},
  booktitle = {International Management Accounting and Control},
  pages = {37--58},
  editor = {W Westerman and Meer-Kooistra J {van der} and K Langfield-Smith},
  year = {2010},
  publisher = {McGraw Hill},
  address = {London},
  note = {Publication status: Published}
}

@incollection{KajueterK2010OpenBookAccounting,
  author = {P Kajüter and H I Kulmala},
  title = {Open-Book Accounting in Networks},
  booktitle = {Accounting in Networks},
  pages = {211--232},
  editor = {H Håkansson and K Kraus and J Lind},
  year = {2010},
  publisher = {Routledge},
  address = {New York},
  note = {Publication status: Published}
}

@incollection{KirschB2010291HGBBefreiende,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 291 HGB Befreiende Wirkung von EU/EWR-Konzernabschlüssen},
  booktitle = {Bilanzrecht},
  pages = {1--18},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2010},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB2010292HGBRechtsverordnungsermaechtigung,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 292 HGB Rechtsverordnungsermächtigung für befreiende Konzernabschlüsse und Konzernlageberichte},
  booktitle = {Bilanzrecht},
  pages = {1--17},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2010},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschEK2010Ergaenzungskommentierung,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {Ergänzungskommentierung zu IAS 17},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2},
  pages = {1--33},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2010},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschK2010Grundlagen,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann},
  title = {Grundlagen der Lageberichterstattung},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {B 500},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2010},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2010InhaltDesLageberichts,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann},
  title = {Inhalt des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {B 510},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2010},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschN2010B605Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen},
  title = {B 605 Prüfung des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--30},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2010},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschN2010B520Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen},
  title = {B 520 Prüfung des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--20},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2010},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{VonKeitzE2010290HGBPflicht,
  author = {Isabel {von Keitz} and Corinna Ewelt},
  title = {§ 290 HGB Pflicht zur Aufstellung},
  booktitle = {Bilanzrecht},
  pages = {1--41},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2010},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{VonKeitzE2010296HGBVerzicht,
  author = {Isabel {von Keitz} and Corinna Ewelt},
  title = {§ 296 HGB Verzicht auf die Einbeziehung},
  booktitle = {Bilanzrecht},
  pages = {1--18},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2010},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{Watrin2010DeathAsATaxable,
  author = {Christoph Watrin},
  title = {Death as a taxable event and its international ramifications},
  booktitle = {Cahiers de droit fiscal international},
  pages = {381--402},
  volume = {Vol. 95b},
  editor = {Fiscal Association International},
  year = {2010},
  publisher = {},
  address = {Den Hague},
  note = {Publication status: Published}
}

@incollection{Watrin2010ZukunftDer,
  author = {Christoph Watrin},
  title = {Zukunft der steuerlichen Gewinnermittlung in Deutschland, der EU und den USA: Ergebnisse der empirischen Forschung},
  booktitle = {Unternehmensbesteuerung: Festschrift für Norbert Herzig zum 65. Geburtstag},
  pages = {495--508},
  editor = {Wolfgang Kessler and Guido Förster and Christoph Watrin},
  year = {2010},
  publisher = {Beck Juristischer Verlag},
  address = {München},
  isbn = {978-3406601637},
  note = {Publication status: Published}
}

@inproceedings{KnauerS2010HowTheNewGerman,
  author = {T. Knauer and F. Sommer},
  title = {How the new German interest barrier rule affects the tax shield --- empirical evidence from German leveraged buyouts},
  booktitle = {Proceedings of the 3$^{rd}$ International Conference on Accounting and Finance 2010},
  pages = {194--218},
  year = {2010},
  address = {Skiathos, Griechenland},
  note = {Publication status: Published}
}

@inproceedings{Watrin2010TodAlsSteuerlicher,
  author = {C Watrin},
  title = {Tod als steuerlicher Vorfall und seine internationalen Folgen},
  booktitle = {Proceedings of the 64. Kongress der International Fiscal Association},
  year = {2010},
  address = {Rome, Italy},
  note = {Publication status: Published}
}

@inproceedings{Watrin2010GrenzenDer,
  author = {Christoph Watrin},
  title = {Grenzen der Steuersouveränität --- EU-Recht und DBA-Recht},
  booktitle = {Proceedings of the 1. Symposium "Der Staat im 3. Jahrtausend" --- Besteuerung in einer globalisierten Welt},
  year = {2010},
  address = {Freiburg, Walter Eucken Institut},
  note = {Publication status: Published}
}

@inproceedings{Watrin2010DeathAsATaxable,
  author = {Christoph Watrin},
  title = {Death as a taxable event and its international ramifications. Nationalbericht Deutschland.},
  booktitle = {Proceedings of the IFA --- International Fiscal Association},
  year = {2010},
  address = {Rom},
  note = {Publication status: Published}
}

@inproceedings{WatrinL2010VoluntaryDisclosure,
  author = {Christoph Watrin and Joachim Lammert},
  title = {Voluntary Disclosure, Accounting Quality, Personal Communication and Market Value},
  booktitle = {Proceedings of the 14. Annual Conference on Financial Reporting and Business Communication, 1. --- 2.7.2010},
  year = {2010},
  address = {University of Bristol},
  note = {Publication status: Published}
}

@inproceedings{WatrinL2010VoluntaryDisclosure,
  author = {Christoph Watrin and Joachim Lammert},
  title = {Voluntary Disclosure, Accounting Quality, Personal Communication and Market Value},
  booktitle = {Proceedings of the 23$^{rd}$ Annual Conference of the Irish Accounting & Finance Asociation, 6.-7.5.2010},
  year = {2010},
  address = {Belfast},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2010TheEffectOf,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {The Effect of Audit Engagement and Audit Review Partner Rotation on Audit Quality},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2010},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2010AuditorTenure,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {Auditor Tenure, Nonaudit Fees, and Earnings Management},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2010},
  address = {Istanbul, Turkey},
  note = {Publication status: Published}
}

@inproceedings{WatrinPR2010TheEffectOf,
  author = {Christoph Watrin and Christiane Pott and Sonja Rieger},
  title = {The Effect of Tax Clientele Uncertainty on Individual Investment Decisions: Experimental Evidence.},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2010},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinRP2010TheEffectOf,
  author = {Christoph Watrin and Sonja Rieger and Christiane Pott},
  title = {The Effect of Tax Clientele Uncertainty on Individual Investment Decisions: Experimental Evidence},
  booktitle = {Proceedings of the 72. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft, 27.-29.5.2010},
  year = {2010},
  address = {Bremen},
  note = {Publication status: Published}
}

@inproceedings{WatrinRP2010TheEffectOf,
  author = {Christoph Watrin and Sonja Rieger and Christiane Pott},
  title = {The Effect of Tax Clientele Uncertainty on Individual Investment Decisions: Experimental Evidence.},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2010},
  address = {Istanbul, Turkey},
  note = {Publication status: Published}
}

@inproceedings{WatrinTP2010OutsideDirector,
  author = {Christoph Watrin and Tobias Tebben and Christiane Pott},
  title = {Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation},
  booktitle = {Proceedings of the American Accounting Association (AAA) Annual Meeting},
  year = {2010},
  address = {San Francisco, USA},
  note = {Publication status: Published}
}

@inproceedings{WatrinTP2010OutsideDirector,
  author = {Christoph Watrin and Tobias Tebben and Christiane Pott},
  title = {Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation},
  booktitle = {Proceedings of the 72. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft, 27.-29.5.2010},
  year = {2010},
  address = {Bremen},
  note = {Publication status: Published}
}

@inproceedings{WatrinTP2010OutsideDirector,
  author = {Christoph Watrin and Tobias Tebben and Christiane Pott},
  title = {Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation},
  booktitle = {Proceedings of the European Accounting Association (EAA) Annual Congress},
  year = {2010},
  address = {Istanbul, Turkey},
  note = {Publication status: Published}
}

@article{AlthoffH2010Rueckstellungen,
  author = {Frank Althoff and Tim Hoffmann},
  title = {Rückstellungen für Offenlegungspflichten},
  journal = {GmbH-Rundschau (GmbHR)},
  year = {2010},
  volume = {101},
  number = {10},
  pages = {518--523},
  note = {Publication status: Published}
}

@article{BachertB2010Risikomanagement,
  author = {Kristian Bachert and Daniel Blaesing},
  title = {Risikomanagement und Rechnungswesen --- Bericht von der "3$^{rd}$ European Risk Conference" in London},
  journal = {ZfCM},
  year = {2010},
  volume = {54},
  number = {1},
  pages = {14--15},
  note = {Publication status: Published}
}

@article{BaetgeKKS2010OnTheMythOf,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Peter Koelen and Roland Schulz},
  title = {On the myth of size premiums in corporate valuation: some empirical evidence from the German stock market},
  journal = {JARAF},
  year = {2010},
  volume = {5},
  number = {1},
  pages = {2--15},
  note = {Publication status: Published}
}

@article{BerensBS2010OverheadKosten,
  author = {W. Berens and K. Berding and F. Sommer},
  title = {Overhead-Kosten in der Planung: Gezielt den Blickwinkel erweitern, um den Ressourceneinsatz zu senken!},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2010},
  volume = {22},
  number = {2},
  pages = {72--74},
  note = {Publication status: Published}
}

@article{DuddaSSW2010SindGruppen,
  author = {M. Dudda and K. Schmidt and W. Schmitting and A. Wömpener},
  title = {Sind Gruppen die besseren Entscheider? Experimentelle Evidenz am Beispiel simulierter Entscheidungen im Kontext der Lagerverwaltung},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2010},
  volume = {20},
  number = {3},
  pages = {249--268},
  doi = {10.1007/s00187-009-0084-5},
  note = {Publication status: Published}
}

@article{EweltK2010ZumZielkonflikt,
  author = {Corinna Ewelt and Thorsten Knauer},
  title = {Zum Zielkonflikt der Unternehmenspublizität zu Forschung & Entwicklung --- eine empirische Untersuchung der HDAX-Unternehmen},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2010},
  volume = {21},
  number = {1},
  pages = {37--58},
  note = {Publication status: Published}
}

@article{GelhausenFK2010UEbergangAuf,
  author = {Hans-Friedrich Gelhausen and Gerd Fey and Hans-Jürgen Kirsch},
  title = {Übergang auf die Rechnungslegungsvorschriften des Bilanzrechtsmodernisierungsgesetzes},
  journal = {WPg},
  year = {2010},
  volume = {63},
  number = {1},
  pages = {24--33},
  note = {Publication status: Published}
}

@article{HomburgA2010Performancemasse,
  author = {Christian Homburg and Martin Artz},
  title = {Performancemaße zur Leistungsbewertung von Marketing- und Vertriebsmanagern: Ergebnisse einer branchenübergreifenden empirischen Studie},
  journal = {Controlling},
  year = {2010},
  volume = {22},
  number = {8/9},
  pages = {448--455},
  note = {Publication status: Published}
}

@article{KajueterBB2010Ergaenzung,
  author = {Peter Kajüter and Kristian Bachert and Daniel Blaesing},
  title = {Ergänzung des IFRS-Abschlusses um einen Managementbericht --- Wie ist die Resonanz auf das Management Commentary-Projekt des IASB in Deutschland?},
  journal = {Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR) (KoR)},
  year = {2010},
  volume = {10},
  number = {4},
  pages = {183--191},
  note = {Publication status: Published}
}

@article{KajueterBBK2010DieDRSZurLageberichterstattung,
  author = {Peter Kajüter and Kristian Bachert and Daniel Blaesing and Hermann Kleinmanns},
  title = {Die DRS zur Lageberichterstattung auf dem Prüfstand --- Empirische Befunde zur Beurteilung und Anwendungspraxis der DRS},
  journal = {Der Betrieb},
  year = {2010},
  volume = {63},
  number = {9},
  pages = {457--465},
  note = {Publication status: Published}
}

@article{KirschKK2010Moeglichkeiten,
  author = {Hans-Jürgen Kirsch and Peter Koelen and Kathrin Köhling},
  title = {Möglichkeiten und Grenzen des management approach --- Eine Analyse unter besonderer Berücksichtigung des Nutzungswerts des IAS 36},
  journal = {KoR (KoR)},
  year = {2010},
  volume = {10},
  number = {4},
  pages = {200--207},
  note = {Publication status: Published}
}

@article{Knauer2010RelevanzQualitaet,
  author = {T. Knauer},
  title = {Relevanz, Qualität und Determinanten der externen Unternehmenspublizität zum Humankapital --- eine empirische Bestandsaufnahme der HDAX-Unternehmen},
  journal = {Zeitschrift für Personalforschung (ZfP)},
  year = {2010},
  volume = {24},
  number = {3},
  pages = {205--230},
  note = {Publication status: Published}
}

@article{Knauer2010Investitionscontrolling,
  author = {T. Knauer},
  title = {Investitionscontrolling mit Entscheidungsbäumen},
  journal = {Das Wirtschaftsstudium},
  year = {2010},
  volume = {39},
  number = {12},
  pages = {1637--1639},
  note = {Publication status: Published}
}

@article{KnauerS2010DieOperative,
  author = {T. Knauer and F. Sommer},
  title = {Die operative Entwicklung deutscher Leveraged Buyouts --- Wertsteigerung durch Effizienzsteigerung?},
  journal = {Die Betriebswirtschaft (DBW) (DBW)},
  year = {2010},
  volume = {70},
  number = {5},
  pages = {389--404},
  note = {Publication status: Published}
}

@article{KnauerS2010Accounting,
  author = {T. Knauer and F. Sommer},
  title = {Accounting meets Finance --- Bericht zum wissenschaftlichen Private Equity-Kolloquium mit Professor Josh Lerner in Hamburg},
  journal = {Zeitschrift für Controlling & Management (ZfCM)},
  year = {2010},
  volume = {54},
  number = {6},
  pages = {364--364},
  note = {Publication status: Published}
}

@article{KnauerW2010Prognoseberichterstattung,
  author = {T. Knauer and A. Wömpener},
  title = {Prognoseberichterstattung gemäß DRS 15 --- Eine empirische Analyse der Unternehmen des Prime Standards},
  journal = {Corporate Finance (FB)},
  year = {2010},
  volume = {12},
  number = {2},
  pages = {84--92},
  note = {Publication status: Published}
}

@article{LietzWNL2010Konzeption,
  author = {Gerrit Lietz and Christoph Watrin and Guido Neubeck and Joachim Lammert},
  title = {Konzeption des Beherrschungsverhältnisses nach BilMoG --- Neuausrichtung, Generalnorm und angrenzende Beherrschungstatbestände},
  journal = {Steuern und Bilanzen (StuB) (StuB)},
  year = {2010},
  volume = {23},
  pages = {898--904},
  note = {Publication status: Published}
}

@article{MelcherN2010DasZusammenwirken,
  author = {Thorsten Melcher and Sebastian Nimwegen},
  title = {Das Zusammenwirken von Aufsichtsrat und Abschlussprüfer zur Vermeidung und Aufdeckung von Fraud},
  journal = {ZCG},
  year = {2010},
  volume = {2010},
  number = {2},
  pages = {87--93},
  note = {Publication status: Published}
}

@article{Nimwegen2010DieUEberwachungspflicht,
  author = {Sebastian Nimwegen},
  title = {Die Überwachungspflicht des Aufsichtsrats im Hinblick auf Fraud},
  journal = {Der Aufsichtsrat},
  year = {2010},
  volume = {2010},
  number = {4},
  pages = {55--57},
  note = {Publication status: Published}
}

@article{Nimwegen2010DieVermeidung,
  author = {Sebastian Nimwegen},
  title = {Die Vermeidung und Aufdeckung von Fraud --- Verantwortung und mögliche Vorgehensweisen des Aufsichtsrats},
  journal = {ZRFC},
  year = {2010},
  volume = {2010},
  number = {4},
  pages = {161--167},
  note = {Publication status: Published}
}

@article{NimwegenK2010CosoIIAlsRahmen,
  author = {Sebastian Nimwegen and Peter Koelen},
  title = {Coso II als Rahmen für die Beschreibung der wesentlichen Merkmale des internen Kontroll- und des Risikomanagementsystems},
  journal = {DB},
  year = {2010},
  volume = {62},
  number = {37},
  pages = {2011--2015},
  note = {Publication status: Published}
}

@article{NimwegenS2010Moeglichkeiten,
  author = {Sebastian Nimwegen and Stefan Sanne},
  title = {Möglichkeiten der Informationsgewinnung durch den Aufsichtsrat in Krisensituationen},
  journal = {KSI},
  year = {2010},
  volume = {6},
  number = {4},
  pages = {149--153},
  note = {Publication status: Published}
}

@article{Schmitting2010DieFallstudie,
  author = {W. Schmitting},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre: Produktions- und Absatzprogrammplanung mittels linearer Programmierung},
  journal = {Das Wirtschaftsstudium WISU},
  year = {2010},
  volume = {39},
  number = {1},
  pages = {92--94},
  note = {Publication status: Published}
}

@article{SchulteFKL2010Konsequenzen,
  author = {Jörn Schulte and Lars Franken and Peter Koelen and Dominik Lehmann},
  title = {Konsequenzen einer (Nicht-)Berücksichtigung von Debt Beta in der Bewertungspraxis},
  journal = {BewertungsPraktiker},
  year = {2010},
  volume = {5},
  number = {4},
  pages = {13--21},
  note = {Publication status: Published}
}

@article{VonKeitzE2010DieMoeglichkeit,
  author = {Isabel {von Keitz} and Corinna Ewelt},
  title = {Die Möglichkeit der beherrschenden Einflussnahme zur Abgrenzung des Vollkonsolidierungskreises --- Ein Plädoyer für die materielle Interpretation des typisierenden Beherrschungstatbestandes in § 290 Abs. 2 Nr. 1 HGB unter Berücksichtigung der internationalen Rechnungslegung},
  journal = {IRZ},
  year = {2010},
  volume = {5},
  number = {10},
  pages = {447--454},
  note = {Publication status: Published}
}

@article{Watrin2010Steuerfragen,
  author = {Christoph Watrin},
  title = {Steuerfragen bei internationalen Erbschaften, Bericht zur 64. Jahrestagung der International Fiscal Association, Rom 2010},
  journal = {Zeitschrift für Erbrecht und Vermögensnachfolge},
  year = {2010},
  volume = {64},
  number = {Heft 10},
  pages = {XII},
  note = {Publication status: Published}
}

@article{Watrin2010Steuererleichterungen,
  author = {Christoph Watrin},
  title = {Steuererleichterungen für forschende Biotech-Firmen empfohlen},
  journal = {Biospektrum 05/2010},
  year = {2010},
  volume = {16},
  pages = {583},
  note = {Publication status: Published}
}

@article{WatrinK2010Internationale,
  author = {Christoph Watrin and Christoph Kappenberg},
  title = {Internationale Besteuerung von Erbfällen},
  journal = {Internationales Steuerrecht (IStR)},
  year = {2010},
  volume = {-},
  pages = {546--552},
  note = {Publication status: Published}
}

@article{Woehrmann2010Auswirkungen,
  author = {A. Wöhrmann},
  title = {Auswirkungen des Bilanzrechtsmodernisierungsgesetzes auf Finanzkennzahlen},
  journal = {Zeitschrift für Controlling & Management (ZfCM)},
  year = {2010},
  volume = {54},
  number = {3},
  pages = {80--88},
  note = {Publication status: Published}
}

@article{WoempenerL2010Investorenreaktionen,
  author = {A. Wömpener and M. Lachmann},
  title = {Investorenreaktionen auf Fair Value- BIlanzierung von Verbindlichkeiten nach IFRS- eine experimentelle Untersuchung},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2010},
  volume = {80},
  number = {11},
  pages = {1179--1206},
  note = {Publication status: Published}
}

@article{WoempenerM2010Qualitaetscontrolling,
  author = {A. Wömpener and A. Meneghetti},
  title = {Qualitätscontrolling in der internen Revision- Status Quo deutscher DAX und MDAX Unternehmen},
  journal = {Zeitschrift für Controlling&Management},
  year = {2010},
  volume = {54},
  number = {3},
  pages = {175--181},
  note = {Publication status: Published}
}

@article{WoempenerW2010Lebenszyklen,
  author = {Andreas. Wömpener and C. Wenzel},
  title = {Lebenszyklen von Managementinstrumenten: Mode in der BWL?},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2010},
  volume = {39},
  number = {10},
  pages = {516--520},
  note = {Publication status: Published}
}

@phdthesis{Artz2010Controlling,
  author = {Martin Artz},
  title = {Controlling in Marketing und Vertrieb: Planung, Budgetierung und Performance Measurement},
  school = {Universität Mannheim},
  year = {2010},
  publisher = {Gabler-Verlag},
  address = {Wiesbaden},
  isbn = {978-3-8349-2416-2},
  note = {Publication status: Published}
}

@techreport{Rohlmann2010AlumniManagement,
  author = {A. Rohlmann},
  title = {Alumni-Management im deutschen Hochschulsektor --- Deskriptive Ergebnisse einer empirischen Studie.},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {12-1},
  volume = {12-1},
  year = {2010},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_12_1.pdf},
  note = {Publication status: Published}
}

@techreport{Knauer2010Kostenrechnung,
  author = {T. Knauer},
  title = {Kostenrechnung: Klassische und neue Methoden in der Unternehmenspraxis --- Rezension},
  institution = {},
  volume = {80},
  number = {10},
  volume = {80},
  number = {10},
  year = {2010},
  note = {Publication status: Published}
}

@book{BaetgeKT2009Bilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzen},
  edition = {10.},
  year = {2009},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2009Konzernbilanzen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Konzernbilanzen},
  edition = {8.},
  year = {2009},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{FlackeKT2009Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {6},
  year = {2009},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Knothe2009Internationalisierung,
  author = {Sabine Knothe},
  title = {Internationalisierung durch studentische Auslandsmobilität --- Entwicklung und empirische Validierung eines Wirkungsdimensionen-Modells},
  year = {2009},
  publisher = {Verlag Dr. Kovac},
  address = {Hamburg},
  note = {Publication status: Published}
}

@book{Koelen2009Investitionstheoretische,
  author = {Peter Koelen},
  title = {Investitionstheoretische Bewertungskalküle in der IFRS-Rechnungslegung},
  year = {2009},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Koehrmann2009DieRechnungslegung,
  author = {Hannes Köhrmann},
  title = {Die Rechnungslegung kommunaler Gebietskörperschaften --- eine Analyse der Regelungen des NKF und der IPSAS},
  year = {2009},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{Nimwegen2009Vermeidung,
  author = {Sebastian Nimwegen},
  title = {Vermeidung und Aufdeckung von Fraud --- Möglichkeiten der internen Corporate Governance-Elemente},
  year = {2009},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  note = {Publication status: Published}
}

@book{RoseW2009Erbschaftsteuer,
  author = {Gerd Rose and Christoph Watrin},
  title = {Erbschaftsteuer mit Schenkungsteuer und Bewertungsrecht},
  edition = {12.},
  series = {Betrieb und Steuer},
  volume = {3},
  year = {2009},
  publisher = {Erich, Schmidt Verlag},
  isbn = {978-3-503-11433-7},
  note = {Publication status: Published}
}

@book{Woehrmann2009Intangible,
  author = {A. Wöhrmann},
  title = {Intangible Impairment --- Qualitativer Impairment-Test für immaterielle Vermögenswerte},
  year = {2009},
  publisher = {Gabler},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@book{Berens2009Grundlagen,
  editor = {W. Berens},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {6},
  year = {2009},
  publisher = {Westfälische Wilhelms-Universität},
  address = {Münster},
  note = {Publication status: Published}
}

@book{WatrinHK2009Muenchener,
  editor = {Christoph Watrin and Joachim Hennrichs and Detlef Kleindiek},
  title = {Münchener Kommentar zum Bilanzrecht, Band 1: IFRS (Loseblatt)},
  year = {2009},
  publisher = {C.H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Kajueter2009Risikomanagement,
  author = {P Kajüter},
  title = {Risikomanagement im Beteiligungscontrolling},
  booktitle = {Beteiligungscontrolling},
  edition = {2},
  pages = {529--550},
  volume = {II},
  editor = {J Littkemann and H Zündorf},
  year = {2009},
  publisher = {nwb},
  address = {Herne/Berlin},
  note = {Publication status: Published}
}

@incollection{Kajueter2009Risikomanagement,
  author = {P Kajüter},
  title = {Risikomanagement als Controllingaufgabe im Rahmen der Corporate Governance},
  booktitle = {Controlling und Corporate Governance-Anforderungen},
  pages = {109--130},
  editor = {A Wagenhofer},
  year = {2009},
  publisher = {Erich Schmidt Verlag GmbH & Co},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{Kajueter2009Konzernweites,
  author = {P Kajüter},
  title = {Konzernweites Risikomanagement --- Konzeptionelle Grundlagen und empirische Befunde},
  booktitle = {Perspektiven des Strategischen Controllings. Festschrift für Prof. Dr. Ulrich Krystek},
  pages = {313--328},
  editor = {M Reimer and S Fiege},
  year = {2009},
  publisher = {Gabler},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB2009293HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 293 HGB Größenabhängige Befreiungen},
  booktitle = {Bilanzrecht},
  pages = {1--14},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschH2009UEbergangsregelungen,
  author = {Hans-Jürgen Kirsch and Tim Hoffmann},
  title = {Übergangsregelungen zum Bilanzrechtsmodernisierungsgesetz},
  booktitle = {Bilanzrecht},
  pages = {1--6},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschK2009IAS10Ereignisse,
  author = {Hans-Jürgen Kirsch and Peter Koelen},
  title = {IAS 10 --- Ereignisse nach dem Bilanzstichtag},
  booktitle = {Münchener Kommentar zum Bilanzrecht},
  pages = {1--25},
  editor = {Joachim Hennrichs and Detlef Kleindieck and Christoph Watrin},
  year = {2009},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2009Auswirkungen,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling},
  title = {Auswirkungen des Bilanzrechtsmodernisierungsgesetzes auf die Konzernrechnungslegung und Abschlussprüfung},
  booktitle = {Bilanzrecht},
  pages = {1--15},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSE2009275HGBGliederung,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt},
  title = {§ 275 HGB Gliederung},
  booktitle = {Bilanzrecht},
  pages = {1--66},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSE2009276HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt},
  title = {§ 276 HGB Größenabhängige Erleichterungen},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSE2009277HGBVorschriften,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt},
  title = {§ 277 HGB Vorschriften zu einzelnen Posten der Gewinn- und Verlustrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--17},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSE2009278HGBSteuern,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt},
  title = {§ 278 HGB Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@inproceedings{Watrin2009TheTrendTo,
  author = {Christoph Watrin},
  title = {The trend to link tax provisions to IFRS in Italy and Germany},
  booktitle = {Proceedings of the International Tax Competition, Konferenz der Banca d'Italia und der Universität Freiburg, 9.10.2009},
  year = {2009},
  address = {Rom},
  note = {Publication status: Published}
}

@inproceedings{Watrin2009Perspektiven,
  author = {Christoph Watrin},
  title = {Perspektiven der empirischen Steuerforschung, Keynote},
  booktitle = {Proceedings of the Workshop "Empirische Forschung in der Betriebswirtschaftlichen Steuerlehre", 3.-4.9.2009},
  year = {2009},
  address = {ZEW Zentrum für Europäische Wirtschaftforschung und Universität Mannheim},
  note = {Publication status: Published}
}

@inproceedings{Watrin2009DeathAsATaxable,
  author = {Christoph Watrin},
  title = {Death as a taxable event and its international ramifications, Nationalbericht Deutschland},
  booktitle = {Proceedings of the Deutsche Vereinigung für Internationales Steuerrecht, 25.-26.6.2009},
  year = {2009},
  address = {Berlin},
  note = {Publication status: Published}
}

@inproceedings{Watrin2009Betriebswirtschaftliche,
  author = {Christoph Watrin},
  title = {Betriebswirtschaftliche Steuerforschung in den USA am Beispiel der Angaben zu Steuerrisiken im Jahresabschluss},
  booktitle = {Proceedings of the Fachinstitut der Steuerberater e.V.},
  year = {2009},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@inproceedings{WatrinB2009GermanySRepeal,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Germany's Repeal of the Corporate Capital Gains Tax in 2001: Effects on the M&A Market},
  booktitle = {Proceedings of the 32$^{nd}$ Annual Congress of the European Accounting Association, 12.-15.5.2009},
  year = {2009},
  address = {Tampere (Finland)},
  note = {Publication status: Published}
}

@inproceedings{WatrinB2009GermanySRepeal,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Germany's Repeal of the Corporate Capital Gains Tax in 2001: Effects on the M&A Market},
  booktitle = {Proceedings of the Jahrestagung der Kommission Betriebswirtschaftliche Steuerlehre des VHB, 26.-28.2.2009},
  year = {2009},
  address = {Berlin},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2009TheEffectOf,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {The Effect of Audit Engagement and Audit Review Partner Rotation on Audit Quality},
  booktitle = {Proceedings of the European Accounting Research Network, 29.-31.10.2009},
  year = {2009},
  address = {Valencia},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2009TheEffectOf,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {The Effect of Audit Engagement and Audit Review Partner Rotation on Audit Quality},
  booktitle = {Proceedings of the 32$^{nd}$ Annual Congress of the European Accounting Association, 12.-15.5.2009},
  year = {2009},
  address = {Tampere (Finland)},
  note = {Publication status: Published}
}

@inproceedings{WatrinLP2009TheEffectOf,
  author = {Christoph Watrin and Friederike Lindscheid and Christiane Pott},
  title = {The Effect of Audit Engagement and Audit Review Partner Rotation on Audit Quality},
  booktitle = {Proceedings of the Jahrestagung der Kommission Rechnungswesen des VHB (zusammen mit International Association for Accounting Education and Research (IAAER)), 5.-7.2.2009},
  year = {2009},
  address = {München},
  note = {Publication status: Published}
}

@inproceedings{WatrinPM2009RulesBased,
  author = {Christoph Watrin and Christiane Pott and Theodore J. Mock},
  title = {Rules-based versus Principles-based Regulation and Auditor Independence in Appearance},
  booktitle = {Proceedings of the Jahrestagung der Kommission Rechnungswesen des VHB (zusammen mit International Association for Accounting Education and Research (IAAER)), 5.-7.2.2009},
  year = {2009},
  address = {München},
  note = {Publication status: Published}
}

@inproceedings{WatrinRP2009IsolationAnd,
  author = {Christoph Watrin and Sonja Rieger and Christiane Pott},
  title = {Isolation and Quantification of Tax Rate and Tax Clientele Uncertainty --- An Analytical Model},
  booktitle = {Proceedings of the 32$^{nd}$ Annual Congress of the European Accounting Association, 12.-15.5.2009},
  year = {2009},
  address = {Tampere (Finland)},
  note = {Publication status: Published}
}

@article{BaetgeKS2009Auswirkungen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Henrik Solmecke},
  title = {Auswirkungen des BilMoG auf die Zwecke des handelsrechtlichen Jahresabschlusses},
  journal = {WPg},
  year = {2009},
  volume = {62},
  number = {24},
  pages = {1211--1222},
  note = {Publication status: Published}
}

@article{BleuelS2009DasInformationsparadoxon,
  author = {H.-H. Bleuel and W. Schmitting},
  title = {Das Informationsparadoxon},
  journal = {Das Wirtschaftsstudium WISU},
  year = {2009},
  volume = {38},
  number = {6},
  pages = {809--809},
  note = {Publication status: Published}
}

@article{EweltKS2009MehrBesser,
  author = {Corinna Ewelt and Thorsten Knauer and Michael Sieweke},
  title = {Mehr --- besser? Zur Entwicklung des Berichtsumfangs in der Unternehmenspublizität am Beispiel der risikoorientierten Berichterstattung deutscher Aktiengesellschaften},
  journal = {KoR (KoR)},
  year = {2009},
  volume = {10},
  number = {12},
  pages = {706--715},
  note = {Publication status: Published}
}

@article{HomburgAS2009DerEinfluss,
  author = {Christian Homburg and Martin Artz and Jan Seifried},
  title = {Der Einfluss von Neuproduktvorankündigungen auf den Shareholder Value: Eine empirische Untersuchung},
  journal = {Journal of Business Economics (ZfB)},
  year = {2009},
  volume = {79},
  number = {6},
  pages = {751--779},
  doi = {10.1007/s11573-009-0259-4},
  note = {Publication status: Published}
}

@article{JahnkeKW2009Umweltorientierte,
  author = {A. Jahnke and T. Knauer and A. Wömpener},
  title = {Umweltorientierte Unternehmensführung --- hehre Zielsetzung ohne Rechenschaft?},
  journal = {Zeitschrift für Umweltpolitik und Umweltrecht (ZfU)},
  year = {2009},
  volume = {32},
  number = {1},
  pages = {67--91},
  note = {Publication status: Published}
}

@article{Kajueter2009Ergaenzung,
  author = {P Kajüter},
  title = {Ergänzung des IFRS-Abschlusses um einen Managementbericht --- IASB schlägt Minimallösung vor},
  journal = {Status:Recht},
  year = {2009},
  volume = {62},
  number = {10},
  pages = {231--232},
  note = {Publication status: Published}
}

@article{KajueterBM2009Zwischenlageberichterstattung,
  author = {P Kajüter and D Barth and J Meyer},
  title = {Zwischenlageberichterstattung nach § 37w WpHG und DRS 16},
  journal = {Die Wirtschaftsprüfung},
  year = {2009},
  volume = {62},
  number = {8},
  pages = {462--470},
  note = {Publication status: Published}
}

@article{KajueterG2009DerExposure,
  author = {P Kajüter and M Guttmeier},
  title = {Der Exposure Draft des IASB zum Management Commentary --- kritische Analyse und Vergleich mit DRS 15},
  journal = {Der Betrieb},
  year = {2009},
  volume = {62},
  number = {44},
  pages = {2333--2339},
  note = {Publication status: Published}
}

@article{Kirsch2009FairValue,
  author = {Hans-Jürgen Kirsch},
  title = {Fair Value --- quo vadis?},
  journal = {WPg},
  year = {2009},
  volume = {62},
  number = {19},
  pages = {I},
  note = {Publication status: Published}
}

@article{KirschE2009ED10Neuabgrenzung,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt},
  title = {ED 10 "Neuabgrenzung des Konsolidierungskreises": ein kleiner Schritt in die richtige Richtung},
  journal = {BB},
  year = {2009},
  volume = {64},
  number = {30},
  pages = {1574--1579},
  note = {Publication status: Published}
}

@article{KnauerM2009Fundraising,
  author = {T. Knauer and J. Marx},
  title = {Fundraising im deutschen Private Equity-Markt --- Der Einfluss des Finanzmarkts},
  journal = {Finanz Betrieb (FB)},
  year = {2009},
  volume = {11},
  number = {2},
  pages = {94--99},
  note = {Publication status: Published}
}

@article{KnotheSW2009Wechselwirkungen,
  author = {Sabine Knothe and Sabine Schonebeck and Andreas Wömpener},
  title = {Wechselwirkungen von Handlungen der Unternehmensführung und öffentlicher Meinungsbildung --- Spezifikation eines Kommunikationsmodells},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2009},
  volume = {20},
  number = {2},
  pages = {215--237},
  note = {Publication status: Published}
}

@article{Krol2009Unternehmenssterung,
  author = {F. Krol},
  title = {Unternehmenssterung in den mittelständischen Unternehmen},
  journal = {MEO --- Das Wirtschaftsmagazin für Mülheim an der Ruhr, Essen und Oberhausen},
  year = {2009},
  volume = {2009},
  number = {4},
  pages = {48--49},
  note = {Publication status: Published}
}

@article{RohlmannW2009AlumniRelationship,
  author = {A. Rohlmann and A. Wömpener},
  title = {Alumni Relationship Management als Erfolgsfaktor im Wettbewerb der Hochschulen},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2009},
  volume = {79},
  number = {4},
  pages = {473--501},
  doi = {10.1007/s11573-009-0230-4},
  note = {Publication status: Published}
}

@article{RohlmannW2009MitLangemAtem,
  author = {A. Rohlmann and A. Wömpener},
  title = {Mit langem Atem zum Erfolg --- Alumni-Management als Wettbewerbsfaktor},
  journal = {Forschung & Lehre (F&L)},
  year = {2009},
  volume = {16},
  number = {3},
  pages = {194--195},
  note = {Publication status: Published}
}

@article{SalomonR2009DieEntlastung,
  author = {Klaus Salomon and Fabian Riegler},
  title = {Die Entlastung ausländischer Kapitalanleger von Abzugsteuern, insbesondere nach den DBA},
  journal = {Internationales Steuerrecht},
  year = {2009},
  volume = {18},
  pages = {785--791},
  note = {Publication status: Published}
}

@article{SchruffBH2009ZurWeiterentwicklung,
  author = {Lothar Schruff and Jan-Simon Busse and Tim Hoffmann},
  title = {Zur Weiterentwicklung der Rechnungslegung Spenden sammelnder Organisationen},
  journal = {WPg},
  year = {2009},
  volume = {62},
  number = {16},
  pages = {812--820},
  note = {Publication status: Published}
}

@article{TredeUW2009Ziffernanalyse,
  author = {Mark Trede and Robert Ullmann and Christoph Watrin},
  title = {Ziffernanalyse und Chi-Quadrat-Anpassungstest in der steuerlichen Anwendung: Probleme bei Verletzung der Unabhängigkeitsannahme und Lösungsvorschläge},
  journal = {DBW},
  year = {2009},
  volume = {69},
  pages = {701--716},
  note = {Publication status: Published}
}

@article{UllmannW2009Ziffernanalyse,
  author = {Robert Ullmann and Christoph Watrin},
  title = {Ziffernanalyse in der steuerlichen Betriebsprüfung: Voraussetzungen, --- Funktionsweise, Anwendungsmöglichkeiten},
  journal = {Die Wirtschaftsprüfung},
  year = {2009},
  volume = {62},
  note = {Publication status: Published}
}

@article{WatrinB2009ZumLockInEffekt,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Zum Lock-in Effekt einer Besteuerung von Veräußerungsgewinnen: Eine empirische Untersuchung am Beispiel neu emittierter Aktien},
  journal = {Steuer und Wirtschaft (StuW)},
  year = {2009},
  volume = {86},
  number = {4},
  pages = {300--310},
  note = {Publication status: Published}
}

@article{WatrinHR2009UEbergangskonsolidierung,
  author = {Christoph Watrin and Felix Hoehne and Sonja Rieger},
  title = {Übergangskonsolidierung nach IAS 27 (2008): Übergang von der Vollkonsolidierung auf die Bilanzierung nach der Equity-Methode, Teil 1: Grundlagen und teilweise Endkonsolidierung der abgehenden Anteile},
  journal = {Internationale Rechnungslegung},
  year = {2009},
  volume = {1},
  pages = {305--311},
  note = {Publication status: Published}
}

@article{WatrinHR2009UEbergangskonsolidierung,
  author = {Christoph Watrin and Felix Hoehne and Sonja Rieger},
  title = {Übergangskonsolidierung nach IAS 27 (2008): Übergang von der Vollkonsolidierung auf die Bilanzierung nach der Equity-Methode, Teil 2: Zugangswertbestimmung der Restbeteiligung, Berechnungsschema und Beispielsachverhalt},
  journal = {Internationale Rechnungslegung},
  year = {2009},
  volume = {1},
  pages = {359--365},
  note = {Publication status: Published}
}

@article{WatrinPM2009ReviewOfEmpirical,
  author = {Christoph Watrin and Christiane Pott and Theodore J. Mock},
  title = {Review of empirical research on rotation and non-audit services: auditor independence in fact vs. appearance},
  journal = {Journal für Betriebswirtschaft (JfB)},
  year = {2009},
  volume = {58},
  pages = {209--239},
  note = {Publication status: Published}
}

@article{WatrinPR2009Auswirkungen,
  author = {Christoph Watrin and Christiane Pott and Frank Richter},
  title = {Auswirkungen der Zinsschranke auf die steuerliche Bemessungsgrundlage --- eine empirische Untersuchung},
  journal = {Steuer und Wirtschaft (StuW)},
  year = {2009},
  volume = {-},
  pages = {256--268},
  note = {Publication status: Published}
}

@article{WatrinPR2009Auswirkungen,
  author = {Christoph Watrin and Christiane Pott and Frank Richter},
  title = {Auswirkungen der Zinsschranke auf die steuerliche Bemessungsgrundlage --- eine empirische Untersuchung},
  journal = {Steuer und Wirtschaft},
  year = {2009},
  volume = {1},
  pages = {256--268},
  note = {Publication status: Published}
}

@article{WatrinTU2009Ziffernanalyse,
  author = {Christoph Watrin and Mark Trede and Robert Ullmann},
  title = {Ziffernanalyse und Chi-Quadrat-Anpassungstest in der steuerlichen Anwendung: Probleme bei Verletzung der Unabhängigkeitsannahme und Lösungsvorschläge},
  journal = {Die Betriebswirtschaft (DBW)},
  year = {2009},
  volume = {69. Jg.},
  number = {6},
  pages = {701--716},
  note = {Publication status: Published}
}

@article{WatrinU2009Ziffernanalyse,
  author = {Christoph Watrin and Robert Ullmann},
  title = {Ziffernanalyse in der steuerlichen Betriebsprüfung: Voraussetzungen, Funktionsweise, Anwendungsmöglichkeiten},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2009},
  volume = {62},
  pages = {98--106},
  note = {Publication status: Published}
}

@article{Woempener2009Internationale,
  author = {A. Wömpener},
  title = {Internationale Rechnungslegung- Rezension},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2009},
  volume = {79},
  number = {11},
  pages = {1335--1336},
  note = {Publication status: Published}
}

@article{WoempenerK2009Verrechnungspreise,
  author = {A. Wömpener and A. Kaland},
  title = {Verrechnungspreise im internationalen Konzernverbund},
  journal = {Das Wirtschaftsstudium},
  year = {2009},
  volume = {38},
  number = {7},
  pages = {965--967},
  note = {Publication status: Published}
}

@article{WoempenerKS2009Wechselwirkungen,
  author = {A. Wömpener and S. Knothe and S. Schonebeck},
  title = {Wechselwirkungen von Handlungen der Unternehmensführung und öffentliche Meinungsbildung- Spezifikation eines Kommunikationsmodells},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2009},
  volume = {20},
  number = {2},
  pages = {215--237},
  note = {Publication status: Published}
}

@article{WoempenerK2009Wertorientiertes,
  author = {A. Wömpener and F. Krol},
  title = {Wertorientiertes Controlling im Mittelstand- Status Quo, Promotoren, und Nutzenpotenziale},
  journal = {Controller Magazin},
  year = {2009},
  volume = {34},
  number = {3},
  pages = {17--20},
  note = {Publication status: Published}
}

@techreport{KnauerW2009Prognoseberichterstattung,
  author = {T. Knauer and A. Wömpener},
  title = {Prognoseberichterstattung gemäß DRS 15 --- Eine empirische Analyse der Unternehmen --- des Prime Standard},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {11-1},
  volume = {11-1},
  year = {2009},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_11_1.pdf},
  note = {Publication status: Published}
}

@techreport{Krol2009Wertorientierte,
  author = {F. Krol},
  title = {Wertorientierte Unternehmensführung im Mittelstand --- Erste Ergebnisse einer empirischen Studie},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {10-1},
  volume = {10-1},
  year = {2009},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_10_1.pdf},
  note = {Publication status: Published}
}

@book{FlackeKT2008Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {5},
  year = {2008},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Woempener2008Behavioral,
  author = {A. Wömpener},
  title = {Behavioral Budgeting --- Beschränkte Rationalität von kognitiven Urteils- und Entscheidungsprozessen im Kontext der Budgetierung},
  year = {2008},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  note = {Publication status: Published}
}

@book{BerensBS2008DueDiligence,
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  year = {2008},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{Berens2008Grundlagen,
  editor = {W. Berens},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {5},
  year = {2008},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{KajueterWL2008International,
  editor = {P Kajüter and M Woods and P Linsley},
  title = {International Risk Management. Systems, Internal Control and Corporate Governance},
  year = {2008},
  publisher = {CIMA},
  address = {Oxford},
  note = {Publication status: Published}
}

@incollection{AlderingH2008HumanResources,
  author = {C. Aldering and B. Högemann},
  title = {Human Resources Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {497--522},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensHS2008PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {113--162},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schaeffer-Poeschl},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensKMW2008Lebensphasenorientierte,
  author = {W. Berens and T. Knauer and C. Maiwom and A. Wöhrmann},
  title = {Lebensphasenorientierte Finanzplanung zur Optimierung der privaten Altersvorsorge},
  booktitle = {Einfachheit in Wirtschaftsinformatik und Controlling, Festschrift für Heinz Lothar Grob},
  pages = {467--482},
  editor = { {vom Brocke} and Becker J.; and  J.},
  year = {2008},
  publisher = {Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@incollection{BerensMS2008Unternehmensakquisitionen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitionen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {23--70},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS2008Funktionen,
  author = {W. Berens and W. Schmitting and J. Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {71--112},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-2338-1},
  url = {http://www.wiwi.uni-muenster.de/ctrl//forschen/buecher/duedili.html},
  note = {Publication status: Published}
}

@incollection{BerensS2008HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {3--22},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Pöschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BrennerKW2008Intellectual,
  author = {C. Brenner and T. Knauer and A. Wömpener},
  title = {Intellectual Property Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {631--650},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoegemann2008CulturalDue,
  author = {B. Högemann},
  title = {Cultural Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {523--548},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kajueter2008RolleDerInternen,
  author = {P Kajüter},
  title = {Rolle der Internen Revision im Risikomanagementsystem},
  booktitle = {Corporate Governance und Interne Revision},
  pages = {109--126},
  editor = {C-C Freidank and V H Peemöller},
  year = {2008},
  publisher = {Erich Schmidt Verlag GmbH & Co},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{Kajueter2008Harmonisierung,
  author = {P Kajüter},
  title = {Harmonisierung des Rechnungswesens --- Ein Ansatz zur Vereinfachung des Controllings?},
  booktitle = {Einfachheit in Wirtschaftsinformatik und Controlling. Festschrift für Heinz Lothar Grob},
  pages = {347--364},
  editor = {J Brocke and J Becker},
  year = {2008},
  publisher = {Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Kajueter2008Grenzplankostenrechnung,
  author = {P Kajüter},
  title = {Grenzplankostenrechnung},
  booktitle = {Lexikon der Betriebswirtschaftslehre},
  edition = {5},
  pages = {278--280},
  editor = {H Corsten and R Gössinger},
  year = {2008},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München/Wien},
  note = {Publication status: Published}
}

@incollection{KajueterLW2008RiskManagement,
  author = {P Kajüter and P Linsley and M Woods},
  title = {Risk Management, Internal Control and Corporate Governance: International Perspectives},
  booktitle = {International Risk Management. Systems, Internal Control and Corporate Governance},
  pages = {3--29},
  editor = {M Woods and P Kajüter and P Linsley},
  year = {2008},
  publisher = {CIMA Publishing},
  address = {Oxford},
  note = {Publication status: Published}
}

@incollection{KirschB2008291HGBBefreiende,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 291 HGB Befreiende Wirkung von EU/EWR-Konzernabschlüssen},
  booktitle = {Bilanzrecht},
  pages = {1--18},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2008},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB2008292HGBRechtsverordnungsermaechtigung,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 292 HGB Rechtsverordnungsermächtigung für befreiende Konzernabschlüsse und Konzernlageberichte},
  booktitle = {Bilanzrecht},
  pages = {1--17},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2008},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB2008293HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 293 HGB Größenabhängige Befreiungen},
  booktitle = {Bilanzrecht},
  pages = {1--14},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2008},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschE2008DieKonvergenz,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt},
  title = {Die Konvergenz von internem und externem Rechnungswesen: Vereinfachung und Qualitätssteigerung durch Vereinheitlichung},
  booktitle = {Einfachheit in Wirtschaftsinformatik und Controlling. Festschrift für Heinz Lothar Grob},
  pages = {307--320},
  editor = {Jan {vom Brocke} and Jörg Becker},
  year = {2008},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2008Pensionsrueckstellungen,
  author = {Hans-Jürgen Kirsch and Lüder Kurz},
  title = {Pensionsrückstellungen nach IFRS --- Eine kritische Analyse der Bilanzierung versicherungsmathematischer Gewinne und Verluste},
  booktitle = {Controlling und Rechnungslegung. Aktuelle Entwicklungen in Wissenschaft und Praxis},
  pages = {439--454},
  editor = {Carl-Christian Freidank and Stefan Müller and Inge Wulf},
  year = {2008},
  publisher = {},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{KirschK2008IAS15Auswirkungen,
  author = {Hans-Jürgen Kirsch and Lüder Kurz},
  title = {IAS 15 Auswirkungen von Preisänderungen auf den Jahresabschluss (Information Reflecting the Effects of Changing Prices)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--4},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2008},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschS2008PruefungDer,
  author = {Hans-Jürgen Kirsch and Alexander Scheele},
  title = {Prüfung der Chancen- und Risikoberichterstattung im Lagebericht},
  booktitle = {Corporate Governance und Interne Revision --- Handbuch für die Neuausrichtung des Internal Auditings},
  pages = {337--350},
  editor = {Carl-Christian Freidank and Volker H. Peemöller},
  year = {2008},
  publisher = {},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{KochM2008ITDueDiligence,
  author = {A. Koch and J. P. Menke},
  title = {IT Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {599--630},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{LachmannWW2008Investitionscontrolling,
  author = {M. Lachmann and A. Wöhrmann and A. Wömpener},
  title = {Investitionscontrolling},
  booktitle = {Finanzwissen für Führungskräfte},
  pages = {1--64},
  editor = {P. Seppelfricke},
  year = {2008},
  publisher = {Euroforum Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{LinsleySK2008RiskReporting,
  author = {P Linsley and P Shrives and P Kajüter},
  title = {Risk Reporting: Development, Regulation and Current Practice},
  booktitle = {International Risk Management. Systems, Internal Control and Corporate Governance},
  pages = {185--207},
  editor = {M Woods and P Kajüter and P Linsley},
  year = {2008},
  publisher = {CIMA Publishing},
  address = {Oxford},
  note = {Publication status: Published}
}

@incollection{Schmitting2008Perspektiven,
  author = {W. Schmitting},
  title = {Perspektiven eines Risikomanagements im Rahmen von Unternehmensakquisition und Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {233--270},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-2338-1},
  note = {Publication status: Published}
}

@incollection{WatrinHL2008IAS27Konzern,
  author = {Christoph Watrin and Felix Hoehne and Joachim Lammert},
  title = {IAS 27 --- Konzern- und separate Einzelabschlüsse nach IFRS},
  booktitle = {Münchener Kommentar zum Bilanzrecht},
  pages = {-},
  volume = {Bd. 1},
  editor = {J Hennrichs and D Kleindieck and C Watrin},
  year = {2008},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{WatrinP2008Einfachheit,
  author = {Christoph Watrin and Christiane Pott},
  title = {Einfachheit versus Komplexität von Rechnungslegungsinformationen: Empirische Befunde},
  booktitle = {Einfachheit in Wirtschaftsinformatik und Controlling, Festschrift für Heinz Lothar Grob},
  pages = {437--448},
  editor = {J {vom Brocke} and J Becker},
  year = {2008},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{WoempenerBK2008Intellectual,
  author = {Andreas Wömpener and Christian Brenner and Thorsten Knauer},
  title = {Intellectual Property Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {631--650},
  editor = {Wolfgang Berens and Hans U. Brauner and Joachim Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@inproceedings{Watrin2008Erbschaftsteuerreform,
  author = {Christoph Watrin},
  title = {Erbschaftsteuerreform 2008: Künftige Bewertung von Unternehmen und Grundvermögen},
  booktitle = {Proceedings of the Forum für Rechnungslegung und Steuern in Bremen e.V., 2.6.2008},
  year = {2008},
  address = {Universität Bremen},
  note = {Publication status: Published}
}

@inproceedings{Watrin2008Sonderfokus,
  author = {Christoph Watrin},
  title = {Sonderfokus: Risikofeld digitale Betriebsprüfungen},
  booktitle = {Proceedings of the 3. Jahresforum Tax Risk Management, 10.-12.11.2008},
  year = {2008},
  address = {Frankfurt am Main},
  note = {Publication status: Published}
}

@inproceedings{WatrinB2008GermanySRepeal,
  author = {Christoph Watrin and Hanno Benhof},
  title = {Germany's Repeal of the Corporate Capital Gains Tax in 2001: Effects on the M&A Market},
  booktitle = {Proceedings of the Workshop der Area Accounting und Taxation, 29.10.2008},
  year = {2008},
  address = {Universität Mannheim},
  note = {Publication status: Published}
}

@inproceedings{WatrinPU2008TheEffectOf,
  author = {Christoph Watrin and Christiane Pott and Robert Ullmann},
  title = {The Effect of Book-tax Conformity and Tax Accounting Incentives on Financial Accounting: Evidence from German public and private limited companies},
  booktitle = {Proceedings of the Jahrestagung Verband der Hochschullehrer für Betriebswirtschaft e.V. & 31$^{st}$ Annual Congress of the European Accounting Association},
  year = {2008},
  address = {Berlin & Rotterdam},
  note = {Publication status: Published}
}

@inproceedings{WatrinSU2008BenfordSLaw,
  author = {Christoph Watrin and Ralf Struffert and Robert Ullmann},
  title = {Benford's Law: An Instrument for Selecting Tax Audit Targets?},
  booktitle = {Proceedings of the 31$^{st}$ Annual Congress of the European Accounting Association, 23.-25.4.2008},
  year = {2008},
  address = {Rotterdam},
  note = {Publication status: Published}
}

@inproceedings{WatrinU2008AMethodFor,
  author = {Christoph Watrin and Robert Ullmann},
  title = {A method for Investigating Earnings Management to achieve non-observable Earnings Targets},
  booktitle = {Proceedings of the 31$^{st}$ Annual Congress of the European Accounting Association, 23.-25.4.2008},
  year = {2008},
  address = {Rotterdam},
  note = {Publication status: Published}
}

@article{BerensBBFLMS2008KeineAlternative,
  author = {W. Berens and D. Buddäus and E. Buschor and E. Fischer and K. Lüder and E. Mundhenke and H. Streim},
  title = {Keine Alternative zum Systemwechsel beim Rechnungswesen},
  journal = {Innovative Verwaltung},
  year = {2008},
  volume = {30},
  number = {1-2},
  pages = {10--13},
  note = {Publication status: Published}
}

@article{BerensBBFLMS2008ZumNichtMehr,
  author = {W. Berens and D. Buddäus and E. Buschor and E. Fischer and K. Lüder and E. Mundhenke and H. Streim},
  title = {Zum nicht mehr vertretbaren kameralen Haushalts- und Rechnungswesen in einem demokratischen Gemeinwesen},
  journal = {DÖV, Die öffentliche Verwaltung (DÖV)},
  year = {2008},
  volume = {61},
  number = {2},
  pages = {109--111},
  note = {Publication status: Published}
}

@article{FlackeS2008AgencyAndCreditor,
  author = {K. Flacke and K. Segbers},
  title = {Agency and Creditor Relationships in SMEs --- An empirical analysis of German SMEs},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2008},
  volume = {78},
  number = {2},
  pages = {21--44},
  note = {Publication status: Published}
}

@article{HomburgAWS2008Gestaltung,
  author = {Christian Homburg and Martin Artz and Jan Wieseke and Bernhard Schenkel},
  title = {Gestaltung und Erfolgsauswirkungen der Absatzplanung: Eine branchenübergreifende empirische Analyse},
  journal = {Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) (ZfbF)},
  year = {2008},
  volume = {60},
  number = {11},
  pages = {634--670},
  doi = {10.1007/BF03372809},
  note = {Publication status: Published}
}

@article{HornkeM2008Brueckenschlag,
  author = {M. Hornke and J. Menke},
  title = {Brückenschlag zwischen IT-Due-Diligence und IT-Post-Merger-Integration},
  journal = {Controlling},
  year = {2008},
  volume = {20},
  number = {2},
  pages = {89--96},
  note = {Publication status: Published}
}

@article{HossfeldK2008IFRSEtPME,
  author = {C Hossfeld and P Kajüter},
  title = {IFRS et PME --- Une Enquête Franco-Allemande},
  journal = {Revue Française de Comptabilité},
  year = {2008},
  volume = {61},
  number = {416},
  pages = {48--53},
  note = {Publication status: Published}
}

@article{Kajueter2008CorporateGovernance,
  author = {P Kajüter},
  title = {Corporate Governance --- ein für das Controlling zunehmend wichtiges Aufgabenfeld},
  journal = {Zeitschrift für Controlling & Management (ZfCM)},
  year = {2008},
  volume = {52},
  number = {4},
  pages = {252--253},
  note = {Publication status: Published}
}

@article{KajueterR2008Zwischenmitteilungen,
  author = {P Kajüter and C Reisloh},
  title = {Zwischenmitteilungen der Geschäftsführung als Instrument der unterjährigen Finanzberichterstattung},
  journal = {Zeitschrift für Internationale Rechnungslegung},
  year = {2008},
  volume = {3},
  number = {2},
  pages = {95--101},
  note = {Publication status: Published}
}

@article{KajueterSZL2008IFRSImMittelstand,
  author = {P Kajüter and J Schoberth and P Zapp and M Lübbig},
  title = {IFRS im Mittelstand --- Eine Beurteilung des ED IFRS for SMEs aus Sicht von sechs europäischen Ländern},
  journal = {Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR)},
  year = {2008},
  volume = {9},
  number = {10},
  pages = {589--601},
  note = {Publication status: Published}
}

@article{KehrelS2008JenseitsDer,
  author = {U. Kehrel and W. Schmitting},
  title = {Jenseits der Grenzen der klassischen Investitionsrechnung: Integration von Vollständigen  Finanzplänen, flexibler Planung und Simulation},
  journal = {Zeitschrift für Planung & Unternehmenssteuerung},
  year = {2008},
  volume = {19},
  number = {1},
  pages = {59--83},
  note = {Publication status: Published}
}

@article{KirschKT2008DieBerichterstattung,
  author = {Hans-Jürgen Kirsch and Peter Koelen and Oliver Tinz},
  title = {Die Berichterstattung der DAX-30-Unternehmen in Bezug auf die Neuregelung des impairment only approach des IASB (Teil 1)},
  journal = {KoR (KoR)},
  year = {2008},
  volume = {8},
  number = {2},
  pages = {88--97},
  note = {Publication status: Published}
}

@article{KirschKT2008DieBerichterstattung,
  author = {Hans-Jürgen Kirsch and Peter Koelen and Oliver Tinz},
  title = {Die Berichterstattung der DAX-30-Unternehmen in Bezug auf die Neuregelung des impairment only approach des IASB (Teil 2)},
  journal = {KoR (KoR)},
  year = {2008},
  volume = {8},
  number = {3},
  pages = {188--193},
  note = {Publication status: Published}
}