Robert Ullmann

University of Augsburg

Full Professor

Universitätsstr. 16

Augsburg, 86159

Germany

http://www.wiwi.uni-augsburg.de/bwl/ullmann/Team/Prof_-Dr_-Robert-Ullmann/

Norwegian Center for Taxation

Affiliated Member

Helleveien 30

Bergen, Bergen 5045

Norway

SCHOLARLY PAPERS

4

DOWNLOADS

214

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type

Forthcoming, European Accounting Review
Number of pages: 42 Posted: 20 Sep 2017 Last Revised: 22 Nov 2019
Arnt Hopland and Robert Ullmann
Norwegian School of Economics (NHH) and University of Augsburg
Downloads 103 (347,166)

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value-added tax, tax evasion, tax base shifting, small and medium-sized enterprises

2.

'Will You Marry Me...In December?' -- Tax-Induced Wedding Date Shifting and Mismatching in Long-Term Relationships

Number of pages: 34 Posted: 10 Apr 2019
Kerstin Roeder and Robert Ullmann
University of Augsburg and University of Augsburg
Downloads 74 (423,946)

Abstract:

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Detecting Target-Driven Earnings Management Based on the Distribution of Digits

Journal of Business Finance & Accounting, 2017, Vol. 44, No. 1, pp. 63-93; DOI: 10.1111/jbfa.12223 (Creative Commons Attribution Non-Commercial License)
Number of pages: 31 Posted: 12 Oct 2016 Last Revised: 09 Oct 2017
Robert Ullmann, Christoph Watrin and Christoph Watrin
University of Augsburg and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 36 (593,988)

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Distribution of Digits, Target-Driven Earnings Management, Benford’s Law

Detecting Target‐Driven Earnings Management Based on the Distribution of Digits

Journal of Business Finance & Accounting, Vol. 44, Issue 1-2, pp. 63-93, 2017
Number of pages: 31 Posted: 27 May 2020
Robert Ullmann, Christoph Watrin and Christoph Watrin
University of Augsburg and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 0
Citation 1

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distribution of digits, target‐driven earnings management, Benford's Law

4.

Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany

International Tax and Public Finance
Number of pages: 34 Posted: 10 May 2022
Drahomir Klimsa and Robert Ullmann
University of Augsburg and University of Augsburg
Downloads 1 (856,128)

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tax enforcement, size-dependent regulation, bunching, administrative data, Germany