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• A collection of empirical papers on corporate governance in Germany (Updated June 2, 2025)

A collection of empirical papers on corporate governance in Germany (Updated June 2, 2025)

The editorial team of the publishing house “Virtus Interpress” has updated the list of empirical papers published in Corporate Ownership and Control journal during last few years devoted to the questions of Corporate Governance in Germany.

We hope that the below-mentioned collection of papers will be useful for those scholars pursuing research in the field of corporate governance (specifically German issues):

1. Gleißner, W., & Ulrich, P. (2025). Governance, risk, compliance and controlling: Institutional, cultural and instrumental interdependencies from a German perspective. Corporate Ownership & Control, 22(2), 41–52. https://doi.org/10.22495/cocv22i2art4
2. Meuthen, M. H. (2025). Auditor rotation behavior in Germany. Corporate Ownership & Control, 22(1), 159–168. https://doi.org/10.22495/cocv22i1art13
3. Kordisch, J., & Quick, R. (2025). The influence of audit quality indicators on the quality of forecast reporting in group management reports. Corporate Ownership & Control, 22(1), 125–138. https://doi.org/10.22495/cocv22i1art10
4. Ulrich, P., & Rieg, R. (2021). The impact of family influence and supervisory boards on the basis of executive compensation: Evidence from Germany. Corporate Ownership & Control, 18(4), 21–29. https://doi.org/10.22495/cocv18i4art2
5. Franzoi, F., Mietzner, M., & Thelemann, F. (2021). The influence of family board involvement on earnings management. Corporate Ownership & Control, 18(2), 106-123. https://doi.org/10.22495/cocv18i2art8
6. Grimberg, J., & Herberger, T. A. (2020). Industry effects in directors’ dealings and abnormal stock returns: Results from the German stock market [Special issue]. Corporate Ownership & Control, 18(1), 310-330. https://doi.org/10.22495/cocv18i1siart7
7. Albersmann, T. B., Friedrich, C., Hohenfels, D., & Quick, R. (2020). Goodwill impairment tests as a device for earnings management: Evidence from Germany [Special issue]. Corporate Ownership & Control, 18(1), 261-280. https://doi.org/10.22495/cocv18i1siart3
8. Ulrich, P., & Rieg, R. (2020). Doing the unexpected – Why German family firms differ from non-family firms in management accounting, planning, and risk integration [Special issue]. Corporate Ownership & Control, 18(1), 226-241. https://doi.org/10.22495/cocv18i1siart1
9. Stender, P., & Rojahn, J. (2020). The influence of internal and external corporate governance on firm value: Evidence from STOXX® Europe 600 index members. Corporate Ownership & Control, 18(1), 152-162. https://doi.org/10.22495/cocv18i1art12
10. Endrikat, J., Hillmann, J., & Kieslich, M. (2020). A profession in change: Chief financial officers’ characteristics and backgrounds in large German companies. Corporate Ownership & Control, 18(1), 110-126. https://doi.org/10.22495/cocv18i1art9
11. Bariz, H., & Schiereck, D. (2020). Market reactions on shareholder activism through open letters. Corporate Ownership & Control, 18(1), 69-77. https://doi.org/10.22495/cocv18i1art6
12. Ceschinski, W., Freidank, C.-C., & Handschumacher, F. (2020). Which characteristics determine the quality of corporate governance reporting? Concepts, reporting practices and empirical evidence from Germany [Special issue]. Corporate Ownership & Control, 17(4), 279-291. https://doi.org/10.22495/cocv17i4siart6
13. Braendle, U., Stiglbauer, M., Ababneh, K., & Dedousis, E. (2020). The impact of board diversity on firm performance – The case of Germany. Corporate Ownership & Control, 17(2), 183-193. https://doi.org/10.22495/cocv17i2art15
14. Ratzinger-Sakel, N. V. S., & Theis, J. C. (2019). Does considering key audit matters affect auditor judgment performance? [Special issue]. Corporate Ownership & Control, 17(1), 196-210. https://doi.org/10.22495/cocv17i1siart4
15. Krane, R. (2019). Conflict-handling during multinational audits: The internal auditor-auditee relationship. Corporate Ownership & Control, 16(3), 159-173. https://doi.org/10.22495/cocv16i3art13
16. Gros, M., & Koch, S. (2018). Goodwill impairment test disclosures under IAS 36: Compliance and disclosure quality, disclosure determinants, and the role of enforcement. Corporate Ownership & Control, 16(1-1), 145-167. https://doi.org/10.22495/cocv16i1c1art4
17. Behrmann, M., Ceschinski, W., & Scholand, M. (2018). Impact of ownership and pay structure on voluntary remuneration reporting: Evidence from Germany. Corporate Ownership & Control, 16(1), 19-32. https://doi.org/10.22495/cocv16i1art3
18. Dobler, M., & Luckner, M. (2018). Risk disclosures, governance and ownership: Evidence from German non-listed firms. Corporate Ownership & Control, 15(4), 46-57. https://doi.org/10.22495/cocv15i4art4
19. Ulrich, P., & Fibitz, A. (2018). Corporate governance mechanisms in family firms – A socioemotional wealth perspective. Corporate Ownership & Control, 15(3), 32-46. https://doi.org/10.22495/cocv15i3art3
20. Velte, P. (2017). The link between audit committees, corporate governance quality and firm performance: A literature review. Corporate Ownership & Control, 14(4), 15-31. https://doi.org/10.22495/cocv14i4art2
21. Salewski, M., Teuteberg, T., & Zülch, H. (2016). Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management. Corporate Ownership & Control, 13(2-3), 556-579. https://doi.org/10.22495/cocv13i2c3p6
22. Bassen, A., Schiereck, D., & Thamm, C. (2016). Activist shareholders and the duration of supervisory board membership: Evidence for the German Aufsichtsra. Corporate Ownership & Control, 13(2-3), 521-531. https://doi.org/10.22495/cocv13i2c3p3
23. Papenfuβ, U., & Schmidt, C. (2016). Pay-performance relationship in German state-owned enterprises: Evidence and reflection for organizational success research with undistorted and “right” data [Conference issue]. Corporate Ownership & Control, 13(2), 336-350. https://doi.org/10.22495/cocv13i2cLp3
24. Boehm, J., Teuteberg, T., & Zülch, H. (2016). Frequency of and reasons for bargain purchases – Evidence from Germany [Conference issue]. Corporate Ownership & Control, 13(2), 313-328. https://doi.org/10.22495/cocv13i2cLp1
25. Froneberg, D., Kiesel, F., & Schiereck, D. (2015). Impact of supervisory board members’ professional background on banks’ risk-taking. Corporate Ownership & Control, 13(1-10), 1210-1227. https://doi.org/10.22495/cocv13i1c10p8
26. Velte, P. (2015). Development and current criticism of asset impairment in German tax accounting. Corporate Ownership & Control, 13(1-7), 756-768. https://doi.org/10.22495/cocv13i1c7p3
27. Kretzmann, C., Teuteberg, T., & Zülch, H. (2015). Comparability of reported cash flows under IFRS - Evidence from Germany [Special issue]. Corporate Ownership & Control, 12(4), 906-927. https://doi.org/10.22495/cocv12i4csp11
28. Müller, S., Stawinoga, M., & Velte, P. (2015). Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. Corporate Ownership & Control, 12(4-4), 506-5013. https://doi.org/10.22495/cocv12i4c4p8
29. Freidank, C.-C., & Sassen, R. (2015). Simultaneous models for accounting policy optimization of stock corporations according to German commercial law. Corporate Ownership & Control, 12(2-1), 236-263. https://doi.org/10.22495/cocv12i2c1p5
30. Freidank, C.-C., Bauer, I., & Sassen, R. (2014). Using matrix models for simultaneous tax planning and accounting policy optimization within the German legal area. Corporate Ownership & Control, 12(1-9), 848-861. https://doi.org/10.22495/cocv12i1c9p8
31. Velte, P., & Eulerich, M. (2014). Determinants of executive board remuneration new insights from Germany. Corporate Ownership & Control, 11(4), 96-113. https://doi.org/10.22495/cocv11i4p7
32. Euler, D. (2014). Standards on transparency of publicly listed corporations: Information owed to the public? Corporate Ownership & Control, 11(3-1), 184-192. https://doi.org/10.22495/cocv11i3c1p5
33. Kühn, A.-L., Stiglbauer, M., & Zschäckel, E. (2013). Values-based management in cooperative banks: Balancing self-perception with public perception? [Special conference issue]. Corporate Ownership & Control, 10(3), 69-85. https://doi.org/10.22495/cocv10i3siart6
34. Eulerich, M., Haustein, S., Zipfel, S., & Van Uum, C. (2013). The publication landscape of German corporate governance research: A bibliometric analysis. Corporate Ownership & Control, 10(2-4), 661-673. https://doi.org/10.22495/cocv10i2c4art1
35. Stiglbauer, M. (2011). Does the well governed firm perform better? Regulatory implications for SMEs in the financial sector [Conference issue]. Corporate Ownership & Control, 8(2), 30-36. https://doi.org/10.22495/cocv8si1p3
36. Velte, P. (2011). The link between audit committees and corporate governance quality a normative and empirical overview for the US- and German capital market. Corporate Ownership & Control, 8(2), 5-13. https://doi.org/10.22495/cocv8i2sip1
37. Pronobis, P., Schwetzler, B., Sperling, M., & Zuelch, H. (2009). The development of earnings quality in Germany and its implication for further research. A quantitative empirical analysis of German listed companies between 1997 and 2006. Corporate Ownership & Control, 7(1-4), 434-455. https://doi.org/10.22495/cocv7i1c4p2
38. Freidank, C.-C., Velte, P., & Weber, S. C. (2009). The auditor as an element of in- and external corporate governance theoretical findings in the German two tier system. Corporate Ownership & Control, 7(1-1), 168-172. https://doi.org/10.22495/cocv7i1c1p2
39. Freidank, C.-C., Velte, P., & Weber, S. C. (2009). The significance of R&D reporting as an element of corporate governance: Normative implications and empirical evidence from Germany [Special issue]. Corporate Ownership & Control, 6(4), 503-508. https://doi.org/10.22495/cocv6i4sip1
40. Weissenberger-Eibl, M. A., & Spieth, P. (2009). Ownership structure and corporate governance code: The case of family business enterprises in Germany. Corporate Ownership & Control, 6(4-3), 382-390. https://doi.org/10.22495/cocv6i4c3p4
41. Bassen, A., Prigge, S., & Zöllner, C. (2009). Behind broad corporate governance aggregates: A first look at single provisions of the German corporate governance code. Corporate Ownership & Control, 6(3-3), 388-406. https://doi.org/10.22495/cocv6i3c3p4
42. Kohlert, D., Oehler, A., & Wendt, S. (2009). The agency dilemma of investment fund management. Corporate Ownership & Control, 6(3-2), 283-292. https://doi.org/10.22495/cocv6i3c2p3
43. Ernstberger, J. (2008). The value relevance of accounting data according to IFRS and US GAAP: The case of Germany. Corporate Ownership & Control, 6(3-1), 177-195. https://doi.org/10.22495/cocv6i3c1p2
44. Graf, A., & Stiglbauer, M. (2008). Measuring corporate governance in Germany: An integrated framework on compliance and transparency & disclosure. Corporate Ownership & Control, 6(2-4), 456-466. https://doi.org/10.22495/cocv6i2c4p4
45. Kuklinski, J., & Schiereck, D. (2007). Long-run performance of initial public offerings in the German stock market: The family business experience 1977 to 1998. Corporate Ownership & Control, 4(4-3), 357-396. https://doi.org/10.22495/cocv4i4c3p3
46. Werner, J. R., & Zimmermann, J. (2006). Disclosure of individualized executive compensation figures: An empirical analysis of compliance with the German corporate governance code. Corporate Ownership & Control, 4(1), 106-112. https://doi.org/10.22495/cocv4i1p8
47. Mintz, S. M. (2006). A comparison of corporate governance systems in the U.S., UK and Germany. Corporate Ownership & Control, 3(4), 24-34. https://doi.org/10.22495/cocv3i4p12
48. Bassen, A., Kleinschmidt, M., & Zöllner, C. (2006). Corporate governance of German growth companies. Empirical analysis of the corporate governance quality and the structure of supervisory boards of companies listed on TEC-DAX. Corporate Ownership & Control, 3(3), 128-137. https://doi.org/10.22495/cocv3i3p10
49. Haller, A., Ernstberger, J., & Kraus, C. (2006). Extraterritorial impacts of the Sarbanes-Oxley act on external corporate governance – Current evidence from a German perspective. Corporate Ownership & Control, 3(3), 113-127. https://doi.org/10.22495/cocv3i3p9
50. Möslein, F. LL. M. (2006). Towards an organisational law of the polycorporate enterprise? A comparative analysis. Corporate Ownership & Control, 3(2-1), 174-190. https://doi.org/10.22495/cocv3i2c1p3
51. Steger, T., & Hartz, R. (2005). On the way to “good” corporate governance? A critical review of the German debate. Corporate Ownership & Control, 3(1), 9-16. https://doi.org/10.22495/cocv3i1p1