Jens Wüstemann

633 citations
35 papers · 256 indexed · h-index 9
Topics
Auditing, Earnings Management, Governance (11 papers)Taxation and Legal Issues (9 papers)European Monetary and Fiscal Policies (6 papers)

In The Last Decade

Jens Wüstemann

30 papers receiving 225 citations

Peers

Jens Wüstemann
Comparison fields: 5 of 39
  • Accounting 202
  • Strategy and Management 103
  • Management Information Systems 54
  • Finance 34
  • Economics and Econometrics 25
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Christoph Hütten Germany
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Citations per field
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Citations per year

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

20 of 20 papers shown
#WorkIndexed citations
1 12
2
IFRS 15: Grundsätze für die Erfassung von Umsatzerlösen aus Verträgen mit Kunden
1
3
Bilanzierung case by case
0
4
Explaining and Evaluating the Production of Audits - Potentials, Challenges and Findings
0
5 33
6 9
7
IFRS als neues Bilanzrecht für den Mittelstand? - Bilanztheoretische Erkenntnisse und Würdigung der IFRS in ihrem Lichte
1
8
Revenue Recognition under IFRS Revisited - Conceptual Models, Current Proposals and Practical Consequences
2
9
True and Fair View Revisited - A Reply to Alexander and Nobes
1
10 2
11
The Fair Value Principle and its Impact on Dept and Equity: Theoretical Traditions, Conceptual Models and Analysis of Existing IFRS
2
12
A review of bias research in auditing: combining psychological and economic research
1
13
Synopse der Rechnungslegung nach HGB und IFRS : eine qualitative Gegenüberstellung
2
14
Bilanzierung von Kundentreueprogrammen nach IFRS: Schließung der Regelungslücke durch IFRIC D20 Customer Loyalty Programmes?
1
15 15
16
Ertragsvereinnahmung im neuen Referenzrahmen von IASB und FASB - internationaler Abschied vom Realisationsprinzip?
4
17
Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences
2
18 30
19
Geschäftswertbilanzierung nach dem Exposure Draft ED 3 des IASB : Entobjektivierung auf den Spuren des FASB?
2
20 2

About Jens Wüstemann

Jens Wüstemann is a scholar working on Accounting, Strategy and Management and Finance, having authored 35 papers that have together received 256 indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (11 papers), Taxation and Legal Issues (9 papers) and European Monetary and Fiscal Policies (6 papers). The work is most often cited by research in Accounting (202 citations), Strategy and Management (103 citations) and Management Information Systems (54 citations). Jens Wüstemann has collaborated with scholars based in Germany, United Kingdom and United States. Frequent co-authors include Christopher Koch, Christian Leuz, Martin Weber and Jannis Bischof. Their work appears in journals such as Business & Society, European Accounting Review and Abacus.

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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