Département : Contrôle de gestion, Comptabilité, Audit
Associate Professor
d.voeller@tbs-education.fr
MARTINI, J. T., R. NIEMANN, D. SIMONS, D. VOELLER, "Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?", Journal of Accounting and Public Policy, 2025, vol. 49, no. 107278, pp. 1-28 [fnege: 2, abs: 3]
VOELLER, D., "Managing, measuring, and reporting geopolitical risk exposure: New challenges and current evidence", Journal of Accounting and Taxation, 2024 [abs: 1]
RAVENDA, D., D. VOELLER, "Communication publique stratégique sur le Covid-19 : Le cas des élections municipales françaises de 2020 / Strategic public communication on Covid-19: Evidence from the French municipal elections in 2020", Gestion & Management Public, 2024, vol. Volume 12 / N° 1, no. 1, pp. 75-103 [fnege: 2]
VOELLER, D., J. VOELLER, "Strategic use of provisions: Evidence from European multinationals", International Review of Financial Analysis, 2024, vol. 96, Part B, no. 103756 [fnege: 3, abs: 3]
ORTMANN, R., D. SIMONS, D. VOELLER, "Taxing Network Products: The Impact on Decisions of MNEs", Social Science Research Network, 2023
BROCARD, M., B. FRANKE, D. VOELLER, "Enforcement Actions and Auditor Changes", European Accounting Review, 2018, vol. 27, no. 3, pp. 407-436 [cnrs: 2, fnege: 2, abs: 3]
FRANKE, B., D. SIMONS, D. VOELLER, "Who benefits from the preferential treatment of business property under the German inheritance tax?", Journal of Business Economics, 2016, vol. 86, no. 9, pp. 997-1041
VOELLER, D., J. GRATHWOHL, "Full or partial goodwill recognition: an analytical comparison", DBW - die Betriebswirtschaft, 2016, vol. 76, no. 2, pp. 147-168
VOELLER, D., M. BREMERT, N. ZEIN, "Interdependencies between Auditing and Corporate Governance — Evidence from Germany", Schmalenbach Business Review, 2013, vol. 65, no. 3, pp. 198-226
SIMONS, D., D. VOELLER, M. CORSTEN, "Erbschaftsteuerliche Verschonungsregeln Für das Betriebsvermögen — Ein Theoretischer Ansatz zur Steuerplanung", Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 2012, vol. 64, no. 1, pp. 2-36
OVERESCH, M., D. VOELLER, "The Impact of Personal and Corporate Taxation on Capital Structure Choices", FinanzArchiv: Public Finance Analysis, 2010, vol. 66, no. 3, pp. 263-294
BOITIER, M., H. RAMATZAY, D. VOELLER, "Implementing accounting and financial regulation in a post-war context: lessons from Afghanistan" dans 8th French Conference on Social and Environmental Accounting Research (CSEAR), June, 2025, Paris, France
VOELLER, D., "Strategic use of provisions" dans Congrès EAA, 15/05/2024, Bucarest, 2024
VOELLER, D., "Taxing network roduct ; the impact on decisions of MMEs." dans ARFA Workshop, 20/03/2024, Manheim, 2024
MARTINI, J. T., D. SIMONS, R. NIEMANN, D. VOELLER, "Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?" dans American Taxation Association Midyear Meeting, 2023, Washington, Etats-Unis d'Amérique
MARTINI, J. T., D. SIMONS, R. NIEMANN, D. VOELLER, "Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?" dans European Accounting Association Annual Meeting, 2023, Helsinki, Finlande
MARTINI, J. T., D. SIMONS, R. NIEMANN, D. VOELLER, "Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?" dans Analytical Research in Financial Accounting Workshop, 2023, Magdeburg, Allemagne
FEIL, L., D. VOELLER, "Strategic replacement of individual auditors" dans European Accounting Association Annual Meeting, 2023, Helsinki, Finlande
VOELLER, D., J. BISCHOF, "Disclosure of Political Risk" dans Conference TRR 266 Accounting for transparency, Mannheim, Allemagne, 27-29 novembre, 2019
BROCARD, M., B. FRANKE, D. VOELLER, "Enforcement Actions and Auditor Changes" dans 2016 International Accounting Section Midyear Meeting, 17-19 février, 2016
BROCARD, M., B. FRANKE, D. VOELLER, "Enforcement Actions and Auditor Changes" dans 8th European Auditing Research Network Symposium; HEC Lausanne, 10-12 septembre, 2015
BROCARD, M., B. FRANKE, D. VOELLER, "Enforcement Actions and Auditor Changes" dans Symposium of the German Economic Association of Business Administration, Hamburg, 23-25 septembre, 2015
VOELLER, D., "Le rôle de la transparence dans la fiscalité internationale : un point sur le CbCR" dans Comptabilité, Contrôle et Audit : Perspectives de recherche au-delà des sentiers battus., Wafa KHLIF et Simon ALCOUFFE Ed., L'Harmattan, pp. 239, 2023
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