Katrin Weiskirchner-Merten
Univ.Doz. Dr. Katrin Weiskirchner-Merten BSc.MSc.- Telephone:
- +43 1 31336 5817
- Email:
- katrin.weiskirchner-merten@wu.ac.at
Affiliation
CV
-
since
2022
- Universitätsdozentin - Management Accounting and Control Group since 2022
- Habilitation 2018
- Visiting Assistant Professor of Accounting, Tepper School of Business, Carnegie Mellon University, Pittsburgh, Pennsylvania 2015-2022
- Assistant Professor Management Accounting and Control Group 2014
- Research Visit as Visiting Scholar at the Tepper School of Business, Carnegie Mellon University, Pittsburgh, Pennsylvania 2011-2015
- Project Assistant (DART program)
Researcher Identifier
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No researcher identifier found.
Awards and Honors
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No awards found.
Classifications
- 5307 Business and management economics (Details)
- 5327 Accounting (Details)
- 5359 Controlling (Details)
Expertise
- Budgeting
- Management Accounting and Control
- Transfer Pricing
Activities
| Membership in scientific association | ||
|---|---|---|
| 2016 | American Accounting Association | |
| since 2012 | European Accounting Association | |
| Position in administration | ||
| since 2016 | Department Finance, Accounting and Statistics - Member Departmentkonferenz | |
| Attendance scientific meeting (Conference etc.) | ||
| 2017 | Universität Basel - Participation 10th Accounting Research Workshop | |
| 2017 | GEABA - Discussion and Participation in the XVIII. SYMPOSIUM ZUR ÖKONOMISCHEN ANALYSE DER UNTERNEHMUNG | |
| 2017 | European Accounting Association - Presentation at the Annual Meeting in Valencia | |
| 2016 | European Accounting Association - presentation at the annual meeting in Maastricht | |
| 2016 | EIASM - Presentation at EIASM Workshop on Accounting and Economics | |
| 2016 | American Accounting Association - Presentation at the Annual Meeting in New York | |
| 2015 | European Accounting Association - Presentation at Annual Meeting in Glasgow | |
| 2014 | European Accounting Association - Presentation at Annual Meeting in Tallinn | |
| 2013 | European Accounting Association - (Participation Annual Meeting in Paris, France, May | |
| 2012 | German Economic Association of Business Administration (GEABA) - Participation XIII. Symposium, Graz, Austria, September | |
| 2012 | European Accounting Association - Participation Annual Meeting in Ljubljana, Slovenia, May | |
Publications
Journal article
| 2022 |
Weiskirchner-Merten, Katrin. 2022. Capital budgeting and managerial empire building. Accounting and Business Research.
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(Details) | |
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Reineke, Rebecca, Weiskirchner-Merten, Katrin, Wielenberg, Stefan. 2022. When do Firms Use One Set of Books in an International Tax Compliance Game? Review of Accounting Studies.
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(Details) | ||
| 2021 |
Riegler, Christian, Weiskirchner-Merten, Katrin. 2021. Research note: an analytical perspective on market decisions and asymmetric cost behavior. Review of Managerial Science. 15 (4), 991-1005.
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(Details) | |
| Reineke, Rebecca, Weiskirchner-Merten, Katrin. 2021. Transfer Pricing and Location of Intangibles - Spillover and Tax Avoidance through Profit Shifting. Journal of Management Accounting Research. 33 (1), 129-148. | (Details) | ||
| 2020 |
Weiskirchner-Merten, Katrin. 2020. Interdependence, participation, and coordination in the budgeting process. Business Research (früher: BuR - Business Research). 13 (1), 247-274.
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(Details) |
Chapter in edited volume
| 2021 | Sailer, Mariana, Weiskirchner-Merten, Katrin. 2021. Rechnungswesen trifft Anreizsetzung - Die Wahl von Beurteilungsgrößen in der Managementvergütung. In: Rechnungswesen und Wirtschaftsprüfung - Aktuelle Fragestellungen der Rechnungslegung und angrenzender Themengebiete - Festschrift für Romuald Bertl, Hrsg. Stéphanie Mittelbach-Hörmanseder, Alexander Schiebel, 565-581. Wien: LexisNexis. | (Details) | |
| 2019 | Weiskirchner-Merten, Katrin. 2019. Der Aufsichtsrat aus ökonomischer Perspektive. In: Organe von Unternehmen in Recht und Rechnungswesen. Wiener Bilanzrechtstage 2019, Hrsg. Bertl, Romuald, Eberhartinger, Eva, Egger, Anton, Hirschler, Klaus, Kalss, Susanne, Lang, Michael, Novotny-Farkas, Zoltan, Nowotny, Christian, Riegler, Christian, Rust, Alexander, Schuch, Josef, Staringer, Claus, 17-35. Wien: Linde Verlag. | (Details) | |
| 2017 | Riegler, Christian, Weiskirchner-Merten, Katrin. 2017. Der Absatzmarkt und sein möglicher Einfluss auf die Beobachtung des Sticky Costs Phänomens. In: Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung, Hrsg. Udo Wagner, Michaela-Maria Schaffhauser-Linzatti , 321-343. Wiesbaden: Springer Gabler. | (Details) |
Paper presented at an academic conference or symposium
| 2022 | Weiskirchner-Merten, Katrin. 2022. Discussion of Henry L. Friedman and Lucas Mahieux: How Disclosure Impacts Monitoring Spillovers Between Competing Passive and Active Funds. Hawaii Accounting Research Conference, Honolulu, Hawaii (hybrid), Vereinigte Staaten/USA, 03.01.-05.01. | (Details) | |
| 2021 | Weiskirchner-Merten, Katrin. 2021. Transfer Pricing and Location of Intangibles - Spillover and Tax Avoidance through Profit Shifting. 2021 Management Accounting Section Midyear Meeting of the American Accounting Association - JMAR forum on the Interface between Managerial Accounting and Tax, online, Vereinigte Staaten/USA, 09.01. | (Details) | |
| Weiskirchner-Merten, Katrin. 2021. When do Firms Use One Set of Books in an International Tax Compliance Game? Annual Congress of the European Accounting Association, Virtual Congress, Belgien, 26.05.-28.05. | (Details) | ||
| 2020 | Weiskirchner-Merten, Katrin. 2020. Transfer Pricing and Location of Intangibles - Spillover and Tax Avoidance through Profit Shifting. UNC Tax Symposium, Webinar, Vereinigte Staaten/USA, 17.04. | (Details) | |
| 2019 | Weiskirchner-Merten, Katrin. 2019. Bank Representatives on the Board of Directors and their Influence on the Firm's Investment Decision. 81. Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft - VHB 2019, Rostock, Deutschland, 12.06.-14.06. | (Details) | |
| Weiskirchner-Merten, Katrin. 2019. Discussion of Plietzsch: The role of client concentration on the effects of mandatory audit firm rotation. XX. Symposium zur ökonomischen Analyse der Unternehmung, GEABA, Vallendar, Deutschland, 19.09.-20.09. | (Details) | ||
| Weiskirchner-Merten, Katrin. 2019. International Transfer Pricing and Capacity Planning. Eleventh Accounting Research Workshop, Zürich, Schweiz, 20.06.-21.06. | (Details) | ||
| 2018 | Weiskirchner-Merten, Katrin. 2018. Bank Representatives on the Board of Directors and their Influence on the Firm's Investment Decision. 13th EIASM Workshop on Accounting and Economics, Paris, Frankreich, 21.06.-22.06. | (Details) | |
| Weiskirchner-Merten, Katrin. 2018. Bank Representatives on the Board of Directors and their Influence on the Firm's Investment Decision. XIX. Symposium zur Ökonomischen Analyse der Unternehmung (GEABA German Economic Association of Business Administration, Frankfurt am Main, Deutschland, 20.09.-21.09. | (Details) | ||
| 2017 | Weiskirchner-Merten, Katrin. 2017. Discussion of Caroni/Dzamazoska: Sequential Information Acquisition in a Team. XVIII. SYMPOSIUM ZUR ÖKONOMISCHEN ANALYSE DER UNTERNEHMUNG, GEABA, Stuttgart, Deutschland, 20.09.-22.09. | (Details) | |
| Weiskirchner-Merten, Katrin. 2017. One Set or Two Sets of Books: The Impact of a Strategic Tax Auditor. 40th Annual Congress of the European Accounting Association, Valencia, Spanien, 10.05.-12.05. | (Details) | ||
| 2016 | Weiskirchner-Merten, Katrin. 2016. Managerial Empire Building and Participation in the Budgeting Process. 12th EIASM Workshop on Accounting and Economics, Tilburg, Niederlande, 23.06.-24.06. | (Details) | |
| Weiskirchner-Merten, Katrin. 2016. Managerial Empire Building and Participation in the Budgeting Process. Annual Meeting of the American Accounting Association, New York City, Vereinigte Staaten/USA, 08.08.-10.08. | (Details) | ||
| Weiskirchner-Merten, Katrin. 2016. Managerial Empire Building and Participation in the Budgeting Process. 39th Annual Congress of the European Accounting Association, Maastricht, Niederlande, 11.05.-13.05. | (Details) | ||
| 2015 | Weiskirchner-Merten, Katrin. 2015. Managerial Empire Building and the Budgeting Process. 38th Annual Congress of the European Accounting Association, Glasgow, Großbritannien, 28.04.-30.04. | (Details) | |
| 2014 | Weiskirchner-Merten, Katrin. 2014. Interdependence, Participation, and Cooperation in the Budgeting Process. 37th Annual Congress of the European Accounting Association, Tallinn, Estland, 21.05.-23.05. | (Details) |
Lecture notes/article in lecture notes
| 2020 | Lengger, Andreas, Weiskirchner-Merten, Katrin. 2020. Internes Rechnungswesen. 5. Auflage Wien: Management Book Service. | (Details) | |
| 2016 | Lengger, Andreas and Weiskirchner-Merten, Katrin. 2016. Internes Rechnungswesen. 4. Auflage Wien: Management Book Service. | (Details) |
Unpublished lecture
| 2020 | Weiskirchner-Merten, Katrin. 2020. Bank Representatives on the Board of Directors and their Influence on Risk and Managerial Compensation. TAF Research Seminar, Universität Paderborn, 14.01.20 | (Details) | |
| 2019 | Weiskirchner-Merten, Katrin. 2019. Der Aufsichtsrat aus ökonomischer Perspektive. Wiener Bilanzrechtstage 2019, WU Wirtschaftsuniversität Wien, 26.04.19 | (Details) | |
| 2018 | Weiskirchner-Merten, Katrin. 2018. Research Presentation. Accounting Seminar, Tepper School of Business, Carnegie Mellon University, 11.05.18 | (Details) | |
| 2016 | Weiskirchner-Merten, Katrin. 2016. Research Presentation. CAT Research Seminar Accounting & Taxation, Leibniz Universität Hannover, 02.11. | (Details) |
Projects
- No projects found.