Prof. Dr. Christopher Koch

2024

• Reputational Consequences of Low-Quality Audits: Evidence from PCAOB Inspections and Restatements, 10th Workshop on Audit Quality, Palermo, 4-5 October 2024.
• Discussion of: How do SMP auditors conceptualize and operationalize client integrity? by Niels van Nieuw Amerongen et al., 10th Workshop on Audit Quality, Palermo, 4-5 October 2024.
• Auditor Reputation, ACA Workshop, Universität St. Gallen, Zürich, 28-29 Mai 2024.

2023

• Switching costs and market power in auditing: Evidence from a structural approach, Accounting and Economics Society Weekly Webinar, 20 October 2023.
• Switching costs and market power in auditing: Evidence from a structural approach, University of Mannheim Alumni Homecoming Conference, 7 July 2023.
• Switching costs and market power in auditing: Evidence from a structural approach, Copenhagen Business School Research Seminar, 22 June 2023.
• Opinion shopping and auditor demand: A novel framework, University of Southern Denmark Research Seminar, 20 June 2023.

2022

• Switching costs and market power in the auditing industry: Evidence from a structural approach, International Symposium on Audit Research (ISAR), 1-2 June 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.
• Discussion of: “Audit Firms’ Intellectual Property and Price Competition in the Audit Market” by S. Dekeyser et al., 1st Workshop on Accounting, Auditing & Innovation, KU Leuven, 8 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

• 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.