Prof. Dr. Christopher Koch

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

• Pressures on audit partner’s negotiation strategy and decision making,
  21^st Symposium on Audit Research, University of Illinois at Urbana Champaign, September 11^th–13^th, September 2014.
• Pressures on auditor partners,
  9. Symposium zur Theorie und Praxis der Wirtschaftsprüfung, Potsdam, Germany, June 27^th–28^th, 2014.
• Reviewing a friend – The role of similarity and social ties in review work in auditing,                  International Symposium on Audit Research (ISAR) 2014, Maastricht, The Netherlands, June 20^th–21^st, 2014.
• Reviewing a friend – The role of similarity and social ties in review work in auditing,
  37^th annual congress of the European Accounting Association (EAA), Tallinn, Estland, 21.–23. Mai 2014.
• Accounting ethics: Challenges and issues,
  37^th annual congress of the European Accounting Association (EAA), Tallinn, Estonia, 21^st–23^rd, 2014.
• Triggering the auditor’s conflict of interest template: The role of client pressure and relationship management training,
  VU University Amsterdam, ARCA Seminars, March 10^th, 2014.

 

2013

•  Reviewing a friend – The role of similarity and social ties in review work in auditing,
  Goethe-Universität Frankfurt, Applied Microeconomics and Organization Seminar, December 4^th, 2013.
• Lead auditor expertise, audit quality, and audit fees,
  7^th European Accounting Research Network Symposium 2013, Trier, Germany, September 27th–28^th, 2013.
• Lead auditor expertise, audit quality, and audit fees,
  Accounting Research: Diversity within Unity (Accounting Section of the German Academic Association for Business Research, IAAER), Frankfurt am Main, February 14th-16th.
• Firm and office level effects on audit quality: A multilevel approach,
  American Accounting Association (AAA): Auditing Section 2013 Midyear Meeting, New Orleans, LA, January 17th-19th, 2013.

 

2012

• Firm and office level effects on audit quality: A multilevel approach,
  4th Audit Quality Workshop (Bocconi University and EIASM), San Margherita Ligure, Italy, September 27th-28th, 2012.
• The impact of price competition and entity controls on auditor testing and reporting,
  Mastering Change (IAAER/NBA/VU University Amsterdam), Amsterdam, The Netherlands, June 20th-21st, 2012.
• Einfluss der Expertise des Prüfungspartners auf die Qualität von Prüfungen,
  8. Symposium zur Theorie und Praxis der Wirtschaftsprüfung, Potsdam, June 15th-16th, 2012.
• The use of business risk perspectives by non-Big 4 audit firms,
  Mastering Change (IAAER/NBA/VU University Amsterdam), June 20th-21st, 2012.
• The pricing of engagement partner expertise,
  Northeastern University, Boston, MA, January 19th, 2012.
• The pricing of engagement partner expertise,
  American Accounting Association (AAA): Auditing Section 2012 Midyear Meeting, Savannah, GA, January 12th-14th, 2012.
• The use of business risk perspectives by non-Big 4 audit firm,
  American Accounting Association (AAA): Auditing Section 2012 Midyear Meeting, Savannah, GA, January 12th-14th, 2012.
• Panel on career advice,
  American Accounting Association (AAA): Auditing Section 2012 Midyear Meeting, Doctoral Consortium, Savannah, GA, January 12th, 2012.

 

2011

• The use of business risk perspectives by non-Big 4 audit firms,
  Accounting Renaissance (IAAER/Financial Reporting), Venice, Italy, November 4th–5th, 2011.
• The pricing of engagement partner expertise,
  Accounting Renaissance (IAAER/Financial Reporting), Venice, Italy, http://www.accountingrenaissance.org/en/index.html, November 4th–5th, 2011.
• Does price competition lead to lower audit effort and more lenient reporting? – Experimental evidence,
  Conference on audit market structure, competition and quality, K.U. Leuven, Belgium, September 20th, 2011.
• The pricing of engagement partner expertise,
  International Symposium on Audit Research (ISAR), Québec City, Canada, June 13th–14th, 2011.
• A review of bias research in auditing: Opportunities for integrating experimental psychology and experimental economics,
  Brown Bag Seminar, Queen’s School of Business, Canada, June 9th, 2011.
• Does price competition lead to lower audit effort and more lenient reporting? – Experimental evidence,
  Research Seminar, Queen’s School of Business, 2. Juni 2011.
• The pricing of engagement partner expertise,
  Canadian Academic Accounting Association (CAAA) Annual Conference, Toronto, Canada, May 26th–29th, 2011.
• Does price competition trigger lenient auditor reporting? – Experimental evidence,
  32nd annual congress of the European Accounting Association (EAA), Rom, Italien, April 20th–22th, 2011.
• The use of business risk audit perspectives by non-big 4 audit firms,
  Manchester Business School, April 6h, 2011.
• The pricing of engagement partner expertise,
  Verband der Hochschullehrer für Betriebswirtschaft, Nachwuchswissenschaftler-Workshop, WHU Otto Beisheim School of Management, Vallendar, March 4th, 2011.

 

2010

• General expertise, industry expertise and audit pricing,
  Tilburg University, CentER for Economic Research, The Netherlands, December 16th, 2010.
• Audit methodology with a business-risk perspective by non-Big 4 audit firms in the Netherlands and Germany
  16th International Symposium on Audit Research, Singapore, June 24th-25th, 2010.
• "Experimental evidence on auditor strategy choice"
  16th International Symposium on Audit Research, Singapore, June 24th-25th, 2010.
• Experimental evidence on auditor strategy choice
  University of Trier, June 15th, 2010.
• Experimental evidence on auditor strategy choice: The effects of internal control strength and price competition
  31th annual congress of the European Accounting Association (EAA), Istanbul, Turkey, May 19th-21st, 2010.

 

2009

• Disclosing conflict of interest - Do experience and reputation matter?,
  15th International Symposium on Audit Research, Maastricht, The Netherlands, June 26th-27th, 2009.
• Können Wirtschaftsprüfer unabhängig sein? - Experimentelle Befunde,
  7. Symposium Theorie und Praxis der Wirtschaftsprüfung, Potsdam, Germany, April 24th-25th, 2009.
• Can auditors be independent? - Experimental evidence,
  Annual Conference 2009 of the Accounting Section of the German Academic Association for Business Research (AS‐VHB) in collaboration with IAAER, Munich, Germany, February 5th-7th, 2009.
• A review of bias research in auditing: Opportunities for combining psychological and economic research,
  American Accounting Association (AAA): Auditing Section 2009 Midyear Conference, St. Petersburg, FL, January 15th-17th, 2009.
• Limiting auditors’ liability? – Experimental evidence on behavior under risk and ambiguity”,
  American Accounting Association (AAA): Auditing Section 2009 Midyear Conference, St. Petersburg, FL, January 15th-17th, 2009.
• Can auditors be independent? – Experimental evidence,
  International Center for Research in Accounting and Auditing, International Conference on Assurance and Governance, Gainesville, FL, January, 13th-14, 2009.

 

2008

• Limiting auditors’ liability? – Experimental evidence on behavior under risk and ambiguity,
  German Association for Experimental Economics Annual Conference, Mannheim, Germany, October 30th-November 1st, 2008.
• Can auditors be independent? – Experimental evidence,
  German Academic Association for Business Research – VHB: Pfingsttagung 2008, Berlin, Germany, May 15th-17th, 2008.
• Can auditors be independent? – Experimental evidence,
  European Accounting Association (EAA): Annual Congress, Rotterdam, The Netherlands, April 23rd-25th, 2008.
• Can auditors be independent? – Experimental evidence,
  American Accounting Association (AAA): Auditing Section 2008 Midyear Conference, Austin, TX, January 17th-19th, 2008.
• Disclosing conflict of interest: Do experience and reputation matter?,
  American Accounting Association (AAA): Auditing Section 2008 Midyear Conference, Austin, TX, January 17th-19th, 2008.

 

2007

• Can auditors be independent? – Experimental evidence,
  Erasmus Research Institute of Management (ERIM), Erasmus University of Rotterdam, December 3rd, 2007.
• Can auditors be independent? - Experimental evidence ,
  4th Symposium of the European Auditing Research Network (EARNet), Aarhus, Denmark, October 26th-27th, 2007.
• Should auditors' liability be limited? - On the effects of liabiltity size on behavior under risk and ambiguity,
  Ph.D. Workshop, 4th Symposium of the European Auditing Research Network (EARNet), Aarhus, Denmark, October 25th, 2007.
• The case for limited auditor liability — The effects of liability size on risk aversion and ambiguity aversion,
  5th Accounting Research Workshop, University of Bern and Friburg, Switzerland, June 29th-30th, 2007.
• The case for limited auditor liability — The effects of liability size on risk aversion and ambiguity aversion,
  2007 Southeast Regional Meeting, American Accounting Association (AAA), Atlanta, GA, U.S.A., May 3rd-5th, 2007.
• Experimental evidence on the disclosure of audit fees — The effects of experience and reputation,
  2007 Northeast Regional Meeting, American Accounting Association (AAA), Hartford, CT, U.S.A., April 26th-28th, 2007.
• The case for limited auditor liability — The effects of liability size on risk aversion and ambiguity aversion,
  Ph.D. Accounting Research Seminar, Yale School of Management, April 20th, 2007.
• Experimental evidence on the disclosure of audit fees — The effects of experience and reputation,
  Ph.D. Accounting Research Seminar, Yale School of Management, April 20th, 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.