Christopher Koch

Prof. Christopher Koch is a full Professor of Corporate Governance and Auditing at Johannes Gutenberg University Mainz since 2013. Previously, he completed his studies (2000-2003), doctorate (2003-2008), and habilitation (2008-2013) at the University of Mannheim. His research focuses on auditing practices, corporate governance structures, and financial regulation mechanisms. Key areas of interest include audit quality dynamics, auditor behavior, and market structure impacts in professional services industries. Koch has received prestigious awards like the ACA Prize (2024) and Mannheim Teaching Award (2021). He serves as Associate Editor for Auditing: A Journal of Practice & Theory (since 2023) and European Accounting Review (since 2020), and sits on scientific committees for major research networks like EARNet and ENEAR. His work bridges academic research with practitioner insights through collaborative projects with firms like PwC and industry leaders.

Research trends in his publications emphasize structural modeling approaches to analyze auditing markets, auditor incentives, and regulatory implications. Recent work explores practitioner research's impact on audit quality, Big 4 career dynamics, and gender equity in supervisory roles. Koch actively organizes guest lectures (e.g., June 2025 sessions on going concern reporting and internal auditing) to connect theoretical frameworks with real-world auditing challenges.

• Education:
  • Bachelor/Master: University of Mannheim (2000-2003)
  • Doctorate: University of Mannheim (2003-2008)
  • Postdoctoral Habilitation: University of Mannheim (2008-2013)
• Awards:
  • ACA Prize 2024 (University of St. Gallen)
  • Mannheim Business School Teaching Award 2021
• Professional Roles:
  • Associate Editor, Auditing: A Journal of Practice & Theory
  • Scientific Committee Member, EARNet and ENEAR

His research labs focus on experimental auditing studies and collaborative projects with industry partners to test theoretical models in live auditing scenarios.