Research
Publications
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OTT C. (2023). The professional identity of accountants - an empirical analysis of job advertisements. Accounting, Auditing & Accountability Journal, 36 (n° 3) [ABS cat.3, CNRS cat.2, FNEGE cat.2, FNEGE2025 cat.2, HCERES cat.A]
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OTT C., ENDRIKAT J. (2023). Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance. Accounting and Business Research, 53 (n° 3) [ABS cat.3, AJG cat.3, CNRS cat.3, FNEGE cat.3, FNEGE2025 cat.2, HCERES cat.B]
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OTT C., SCHIEMANN F. (2023). The market value of decomposed carbon emissions. Journal of Business Finance and Accounting, 50 (n° 1) [ABS cat.3, AJG cat.3, CNRS cat.2, FNEGE cat.2, FNEGE2025 cat.2, HCERES cat.A]
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OTT C. (2020). The risks of mergers and acquisitions?Analyzing the incentives for risk reporting in Item 1A of 10-K filing. Journal of Business Research, 106 [ABS cat.3, AJG cat.3, CNRS cat.2, FNEGE cat.2, FNEGE2025 cat.2, HCERES cat.A]
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OTT C., SCHIEMANN F., GÜNTHER T. (2017). Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project. Journal of Accounting and Public Policy, 36 (n° 1) [ABS cat.3, AJG cat.3, CNRS cat.2, FNEGE cat.2, FNEGE2025 cat.2, HCERES cat.A]
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FUHRMANN S., OTT C., LOOKS E., GÜNTHER T. (2017). The contents of assurance statements of sustainability reports and information asymmetry. Accounting and Business Research, 47 (n° 4) [ABS cat.3, AJG cat.3, CNRS cat.3, FNEGE cat.3, FNEGE2025 cat.2, HCERES cat.B]
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OTT C. (2017). Kalkulation von Fernbuslinien - Konzeptionelle Überlegungen an einem Beispiel. Controlling, 29 (n° 1)
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OTT C., SCHMIDT U., GÜNTHER T. (2014). Information Dissemination on Intellectual Capital in M&A: Purchase Price Allocations, Press Releases and Business Press. Accounting and Business Research, 44 (n° 3) [ABS cat.3, AJG cat.3, CNRS cat.3, FNEGE cat.3, FNEGE2025 cat.2, HCERES cat.B]
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OTT C. (2014). Kalkulation von Kuppelprodukten - Der praktische Anwendungsfall des sozialen Netzwerks Connected - Teil 1: Aufgaben. Wirtschaftswissenschaftliches Studium, 43 (n° 1)
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OTT C. (2014). Kalkulation von Kuppelprodukten - Der praktische Anwendungsfall des sozialen Netzwerks Connected - Teil 2: Lösung. Wirtschaftswissenschaftliches Studium, 43 (n° 2)
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OTT C., GÜNTHER T. (2012). Kaufpreisallokation (Purchase Price Allocation). Wirtschaftswissenschaftliches Studium, 41 (n° 10)
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GÜNTHER T., OTT C. (2008). Behandlung immaterieller Ressourcen bei Purchase Price Allocations - Ergebnisse einer explorativen empirischen Studie. Die Wirtschaftsprüfung, 61 (n° 19)
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OTT C. (2024). Capital market effects of climate-related disclosure. Research Handbook on Sustainability Reporting, Cheltenham, Edward Elgar Publishing, 247-266
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OTT C. (2022). Anwendung prinzipieller Lösungsmuster der Kosten- und Leistungsrechnung auf Verbundprodukte. Verbundprodukte: Wie Kundenorientierung, Digitalisierung und Verkaufsgeschick das Rechnungswesen provozieren, München, Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V., 90-102
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OTT C. Capital market effects of climate-related disclosure, 45th Annual Congress of European Accounting Association, (European Accounting Association Mai 2024)
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WAGNER V., HARDECK I., OTT C. Assessing the impact of increasing transparency about aggressive cross-border tax-planning arrangements - Evidence from EU disclosure rules, 44th Annual Congress of European Accounting Association, (European Accounting Association Mai 2022)
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OTT C. The ideal(ized) accountant - An empirical analysis of job advertisements., 42nd Annual Congress of European Accounting Association, (European Accounting Association Mai 2019)
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OTT C., SCHIEMANN F. The market value of decomposed carbon emissions, 41st Annual Congress of European Accounting Association, (European Accounting Association Mai 2018)
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OTT C., SCHIEMANN F. The market value of decomposed carbon emissions, 80th Annual Meeting of the German Academic Association for Business Research (VHB), (German Academic Association for Business Research (VHB) Mai 2018)
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OTT C., ENDRIKAT J. Money or fame? Financial and non-financial incentives for improving carbon performance, 9th Conference on Performance Measurement and Management Control, (European Institute for Advanced Studies in Management (EIASM) Septembre 2017)
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OTT C., ENDRIKAT J. Money or fame? Financial and non-financial incentives for improving carbon performance, 79th Annual Meeting of the German Academic Association for Business Research (VHB), (German Academic Association for Business Research (VHB) Juin 2017)
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OTT C. Investors' perception of integrated reporting, 100th Annual Meeting of the American Accounting Association, (American Accounting Association Aôut 2016)
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BELLORA-BIENENGRÄBER L., OTT C. (2017). Innovative Kommunikationstechnologien für Investor Relations-Aktivitäten - Eine umfassende Bestandsaufnahme (DIRK-Forschungsreihe, Band 22). DIRK - Deutscher Investor Relations Verband e.V.
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Commitment to Academia
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2019 mas midyear meeting outstanding reviewer award, American Accounting Association (2019).
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Runners up reviewer award 2014 of journal of management control, Journal of Management Control (2015).
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Runners up award for the best junior contribution to the development of intangibles and ic theory and practice at 6th interdisciplinary workshop on intangibles, intellectual capital & extra-financial information, Interdisciplinary Workshop on Intangibles, Intellectual Capital & Extra-Financial Information (2010).
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