Christoph Watrin

Professor Dr. Christoph Watrin is affiliated with the Institute of Accounting and Taxation at the University of Münster (since 2002) and previously worked as a lawyer and tax advisor in Düsseldorf (2001-2002). His research focuses on tax avoidance, international taxation, earnings management, and audit quality, with a strong emphasis on OECD BEPS guidelines and corporate governance. He has published extensively in journals like Journal of Business Economics, International Journal of Auditing, and Review of Accounting Studies, analyzing topics such as transfer pricing, profit shifting, and tax compliance across jurisdictions. His work frequently examines the impact of tax policies on multinational firms and regulatory frameworks.

• Education: Juristisches Staatsexamen (Munich, 1989, 1992), Diplom-Volkswirt (Cologne, 1993), Promotion (Cologne, 1996), Habilitation (Cologne, 2000).

Research Trends: Recent articles explore tax avoidance mechanisms in family businesses, audit committee expertise, and BEPS implementation challenges. He investigates how tax regulations affect corporate behavior, including location decisions and earnings management. His empirical studies span European and U.S. firms, with a focus on cross-border tax compliance and regulatory convergence.

Collaboration: He frequently collaborates with researchers like Markus Thomsen, Frank Weiß, and Anja Kieback, contributing to both academic journals and conference proceedings. He has presented at events including the American Accounting Association Annual Meeting and the European Accounting Association Congress.