Jens Wüstemann

633 total citations
35 papers, 256 citations indexed

About

Jens Wüstemann is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Jens Wüstemann has authored 35 papers receiving a total of 256 indexed citations (citations by other indexed papers that have themselves been cited), including 20 papers in Accounting, 14 papers in Strategy and Management and 6 papers in Finance. Recurrent topics in Jens Wüstemann's work include Auditing, Earnings Management, Governance (11 papers), Taxation and Legal Issues (9 papers) and European Monetary and Fiscal Policies (6 papers). Jens Wüstemann is often cited by papers focused on Auditing, Earnings Management, Governance (11 papers), Taxation and Legal Issues (9 papers) and European Monetary and Fiscal Policies (6 papers). Jens Wüstemann collaborates with scholars based in Germany, United Kingdom and United States. Jens Wüstemann's co-authors include Christopher Koch, Christian Leuz, Martin Weber and Jannis Bischof and has published in prestigious journals such as Business & Society, European Accounting Review and Abacus.

In The Last Decade

Jens Wüstemann

30 papers receiving 225 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Jens Wüstemann Germany	9	202	103	54	34	25	35	256
J. Reed Smith United States	6	265 1.3×	78 0.8×	32 0.6×	41 1.2×	28 1.1×	11	307
Christoph Hütten Germany	2	268 1.3×	145 1.4×	63 1.2×	63 1.9×	43 1.7×	2	320
Marsha B. Keune United States	8	351 1.7×	114 1.1×	72 1.3×	65 1.9×	32 1.3×	12	380
Shuang Xue China	8	283 1.4×	125 1.2×	32 0.6×	59 1.7×	30 1.2×	18	327
Lois Munro Australia	7	293 1.5×	95 0.9×	49 0.9×	20 0.6×	25 1.0×	10	328
Oscar J. Holzmann United States	7	217 1.1×	136 1.3×	83 1.5×	56 1.6×	41 1.6×	51	299
Stefano Cascino United Kingdom	9	184 0.9×	79 0.8×	69 1.3×	35 1.0×	51 2.0×	21	244
Ruth Ann McEwen United States	10	208 1.0×	85 0.8×	50 0.9×	73 2.1×	35 1.4×	20	268
Lynne Chow Hong Kong	6	245 1.2×	92 0.9×	89 1.6×	48 1.4×	43 1.7×	9	298
Kay W. Tatum United States	6	389 1.9×	117 1.1×	71 1.3×	67 2.0×	28 1.1×	7	418

Countries citing papers authored by Jens Wüstemann

Since Specialization

Citations

This map shows the geographic impact of Jens Wüstemann's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Jens Wüstemann with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Jens Wüstemann more than expected).

Fields of papers citing papers by Jens Wüstemann

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Jens Wüstemann. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Jens Wüstemann. The network helps show where Jens Wüstemann may publish in the future.

Co-authorship network of co-authors of Jens Wüstemann

This figure shows the co-authorship network connecting the top 25 collaborators of Jens Wüstemann. A scholar is included among the top collaborators of Jens Wüstemann based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Jens Wüstemann. Jens Wüstemann is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Koch, Christopher, et al.. (2018). The Effects of Financial Crisis on the Organizational Reputation of Banks: An Empirical Analysis of Newspaper Articles. Business & Society. 59(8). 1519–1553. 12 indexed citations

Wüstemann, Jens, et al.. (2014). IFRS 15: Grundsätze für die Erfassung von Umsatzerlösen aus Verträgen mit Kunden. MADOC (University of Mannheim). 1 indexed citations

Wüstemann, Jens, et al.. (2013). Bilanzierung case by case.

Koch, Christopher & Jens Wüstemann. (2012). Explaining and Evaluating the Production of Audits - Potentials, Challenges and Findings.

Koch, Christopher, Martin Weber, & Jens Wüstemann. (2011). Can Auditors be Independent? Experimental Evidence on the Effects of Client Type. European Accounting Review. 21(4). 797–823. 33 indexed citations

Koch, Christopher & Jens Wüstemann. (2009). A Review of Bias Research in Auditing: Opportunities for Integrating Experimental Psychology and Experimental Economics. SSRN Electronic Journal. 9 indexed citations

Wüstemann, Jens, et al.. (2009). Betriebswirtschaftliche Bilanzrechtsforschung und Grundsätze ordnungsmäßiger Gewinnrealisierung für Werkverträge. Journal of Business Economics. 79(1). 31–58. 3 indexed citations

Wüstemann, Jens, et al.. (2007). Revenue Recognition under IFRS Revisited - Conceptual Models, Current Proposals and Practical Consequences. SSRN Electronic Journal. 2 indexed citations

Wüstemann, Jens, et al.. (2007). IFRS als neues Bilanzrecht für den Mittelstand? - Bilanztheoretische Erkenntnisse und Würdigung der IFRS in ihrem Lichte. 358–375. 1 indexed citations

10.

Wüstemann, Jens, et al.. (2007). True and Fair View Revisited - A Reply to Alexander and Nobes. SSRN Electronic Journal. 1 indexed citations

11.

Wüstemann, Jens, et al.. (2007). Filling Gaps: Why Consistency of Accounting Standards Matters - Normative Evidence from the U.S. and Germany as Related to IFRS. SSRN Electronic Journal. 2 indexed citations

12.

Wüstemann, Jens & Jannis Bischof. (2007). The Fair Value Principle and its Impact on Dept and Equity: Theoretical Traditions, Conceptual Models and Analysis of Existing IFRS. 2 indexed citations

13.

Wüstemann, Jens, et al.. (2007). Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge. Schmalenbach Journal of Business Research. 59(7). 882–913. 4 indexed citations

14.

Wüstemann, Jens, et al.. (2006). Bilanzierung von Kundentreueprogrammen nach IFRS: Schließung der Regelungslücke durch IFRIC D20 Customer Loyalty Programmes?. 2810–2814. 1 indexed citations

15.

Wüstemann, Jens, et al.. (2006). Synopse der Rechnungslegung nach HGB und IFRS : eine qualitative Gegenüberstellung. Vahlen eBooks. 2 indexed citations

16.

Wüstemann, Jens, et al.. (2006). True and Fair View Revisited – A Reply to Alexander and Nobes. Accounting in Europe. 3(1). 91–116. 15 indexed citations

17.

Wüstemann, Jens, et al.. (2005). Ertragsvereinnahmung im neuen Referenzrahmen von IASB und FASB - internationaler Abschied vom Realisationsprinzip?. 427–434. 4 indexed citations

18.

Wüstemann, Jens. (2004). Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences. MADOC (University of Mannheim). 29(2). 449. 2 indexed citations

19.

Leuz, Christian & Jens Wüstemann. (2003). The Role of Accounting in the German Financial System. SSRN Electronic Journal. 30 indexed citations

20.

Wüstemann, Jens, et al.. (2003). Geschäftswertbilanzierung nach dem Exposure Draft ED 3 des IASB : Entobjektivierung auf den Spuren des FASB?. 2 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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