Prof. Dr. Christopher Koch

2022

  • Switching costs and market power in the auditing industry: Evidence from a structural approach, Tuck Accounting Seminar, Dartmouth University, 6 April 2022.
  • Switching costs and market power in the auditing industry: Evidence from a structural approach, 83. Wissenschaftliche Jahrestagung des VHB, Online, 8-11 March 2022.

2021

  • Does practitioner research help auditors to provide higher audit quality and improve their reputation?, Research Seminar, Southampton, UK, 24 November 2021.
  • Does practitioner research help auditors to provide higher audit quality and improve their reputation?, European Accounting Review 2021 Annual Conference, Online, 18-19 November 2021.
  • Does practitioner research help auditors to provide higher audit quality and improve their reputation?, ACA Research Seminar, St. Gallen, Switzerland, 12 October 2021.
  • Reputational losses and auditor demand - Evidence from a structural approach, 10th European Accounting Research Network Symposium 2021, Online, 10-11 September 2021.
  • Discussion of: "How does an audit partner’s Big 4 experience and social ties jointly impact the audit partner selection process? Experimental evidence on managers’ recommendations" by Lori Shefchik Bhaskar et al., 10th European Accounting Research Network Symposium 2021, Online, 10-11 September 2021.
  • The value of auditor industry specialists - Evidence from a structural model, American Accounting Association Virtual Annual Meeting, Online, 2-5 August 2021.
  • Does practitioner research help auditors to provide higher audit quality and generate higher audit fees?, American Accounting Association Virtual Annual Meeting, Online, 2-5 August 2021.

2020

  • Switching costs and market power in the auditing industry: Evidence from a structural approach, KU Leuven, AFI Research Seminar, 5 November 2020.
  • Reputation loss and auditor demand, 8th Workshop on Audit Quality, Online, 9-10 October 2020.
  • Discussion of: "Audit firm rotation and misstatements: A dynamic discrete choice approach" by Frank Zhou & Edwige Cheynel, 8th Workshop on Audit Quality, Online, 9-10 October 2020.

2019

  • Discussion of: "Mandatory peer review and CPA entrepreneurship" by Felix Vetter, Emerging Scholars in Accounting Conference, Frankfurt, Germany, 14 October 2019.
  • Estimating the demand and value of auditor industry specialist, 10th European Accounting Research Network Symposium 2019, Parma, Italy, 6-7 September 2019.
  • Who makes partner in Big 4 audit firms? 10th European Accounting Research Network Symposium 2019, Parma, Italy, 6-7 September 2019.

2018

  • Consequences of partner rotation for the outgoing lead auditor, International Symposium on Audit Research (ISAR), Maastricht, the Netherlands, 7-8 June, 2018.
  • The effects of auditor rotation on auditor-manager negotiation: Experimental evidence from a gatekeeper game, KU Leuven, AFI Research Seminar, 22 March, 2018.
  • Exporting corporate governance: Do foreign and local proxy advisors differ?, Accounting Research: Diversity within Unity, VHB/IAAER, Berlin, Germany, 26-27 February, 2018.

2017

  • Corporate governance and corporate social responsibility, CSR Regio.Net Praxistag, Wiesbaden, 6 December 2017.
  • Academic practitioner auditor, 9th European Accounting Research Network Symposium 2017, Leuven, Belgium, 29-30 September 2017.
  • Are audit firms’ compensation policies associated with audit quality?, FinAcc Research Seminar, University of Hamburg, 28 June 2017.
  • Behavioral Research – Wie valide sind die Ergebnisse verhaltenswissenschaftlicher Experimente?, Ph.D. workshop, Heinrich-Heine-Universität Düsseldorf, 17 May 2017.
  • Behavioral Accounting – Wie valide sind die Ergebnisse verhaltenswissenschaftlicher Experimente?, Frühjahrstagung der Kommission Rechnungswesen, 7 February 2017. 

2016

  • Joint audit, audit market structure, and social welfare, 1st Berlin Accounting Workshop, Berlin, Germany, 23-24 June 2016.
  • Reviewing a friend – The role of social ties in review work in auditing, 78. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft (German Academic Association for Business Research – VHB), 18-20 May 2016.
  • Challenges in auditor selection, 4th Annual Meeting Perspectives on Auditing, Frankfurt, Germany, 3 May 2016.

2015

  • Reviewing a friend – The role of similarity and social ties in review work in auditing,
    8th European Accounting Research Network Symposium 2015, Lausanne, Switzerland, 10-12 September, 2015.
  • Discussion of “A cash flow perspective on auditor conservatism" by Peter Vassallo and Stuart Taylor, 8th European Accounting Research Network Symposium 2015, Lausanne, Switzerland, September 10-12 September, 2015.
  • Professional skepticism and belief revision in auditing, International Symposium on Audit Research (ISAR), Boston, US, 18-20 June, 2015.
  • Pressures on Audit Partner’s Negotiation Strategy and Decision Making,
    77. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft (German Academic Association for Business Research – VHB), 27-29 May, 2015.
  • Professional skepticism and belief revision in auditing,
    77. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft (German Academic Association for Business Research – VHB), 27-29 May, 2015.
  • Discussion of “Risk management for voluntary assurance services? – A provide’s perspective on sustainability assurance", 77. Pfingsttagung des Verbands der Hochschullehrer für Betriebswirtschaft (German Academic Association for Business Research – VHB), 27-29 May, 2015.
  • Plenary discussion: Big data in auditing, 3rd Annual Meeting Perspectives on Auditing, Frankfurt, Germany, 6 May, 2015.
  • What dimensions of lead auditor expertise really matter for audit quality and audit fees?, University of Göttingen, Research Seminars, 27 January, 2015.
  • Pressures on audit partner’s negotiation strategy and decision making,
    Free University Berlin, Research Seminars, 23 January, 2015.

2014

 

2013

 

2012

 

2011

 

2010

 

2009

 

2008

 

2007

 

2006

  • Disclosing conflict of interest — Does experience and reputation matter?,
    2006 Annual Meeting, American Accounting Association (AAA), Washington D.C., U.S.A., August 6th-9th, 2006.
  • Disclosing conflict of interest — Does experience and reputation matter?,
    29th Annual Congress of the European Accounting Association (EAA), Dublin, Irland, March 22nd-24th, 2006.

 

2005

  • Behavioral economics and auditing,
    Ph. D. Workshop, 3rd Symposium of the European Auditing Research Network (EARNet), Amsterdam , October 27th-29th, 2005.
  • Behavioral economics and auditing,
    28th Annual Congress of the European Accounting Association (EAA), Göteborg, Schweden, May 18th-20th, 2005.