Publications

2024

  • Pruijssers, J., & van Rinsum, M. (2024). The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism. Behavioral Research in Accounting, 36(1), 67-84. https://doi.org/10.2308/bria-2022-031
  • Kramer, S., & Matějka, M. (2024). Disturbing the quiet life? Competition and CEO incentives. The Accounting Review, 99(2), 279-305. https://doi.org/10.2308/TAR-2022-0393
  • Beuselinck, C., & Pierk, J. (2024). On the dynamics between local and international tax planning in multinational corporations. Review of Accounting Studies, 29(1), 852-888. https://doi.org/10.1007/s11142-022-09731-y

2023

  • Cao, W., Myers, L., & Zhang, Z. (2023). The Effect of Language on Income Smoothing: Cross-Country Evidence. Management Science. Advance online publication. https://doi.org/10.1287/mnsc.2021.01753
  • Wood, D. A., Achhpilia, M. P., Adams, M. T., Margolin, M., & et al. (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? Issues in Accounting Education, 38(4), 81-108. https://doi.org/10.2308/issues-2023-013
  • Ortiz, M., Peter, C. D., Urzúa I., F., & Volpin, P. F. (2023). Mandatory Financial Disclosure and M&A Activity. The Review of Financial Studies, 36(12), 4788-4823. https://doi.org/10.1093/rfs/hhad052
  • Müller, M. A., Peter, C. D., & Urzúa I., F. (2023). Owner Exposure through Firm Disclosure. The Accounting Review, 98(6), 381-405. https://doi.org/10.2308/tar-2020-0270
  • Kubick, T., & Li, Y. (2023). The Effect of Managerial Adverse Experience on Financial Reporting. The Accounting Review, 98(3), 307–333. https://doi.org/10.2308/TAR-2018-0325
  • Kohlhase, S., & Wielhouwer, J. L. (2023). Tax and tariff planning through transfer prices: The role of the head-office and business unit. Journal of Accounting and Economics, 75(2-3), Article 101568. https://doi.org/10.1016/j.jacceco.2022.101568
  • Heese, J., Pérez-Cavazos, G., & Peter, C. D. (2023). When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting. Accounting Review, 98(7), 261-288. Article 7. https://doi.org/10.2308/tar-2021-0600
  • Hecht, G., Maas, V., & van Rinsum, M. (2023). The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior. The Accounting Review, 98(7), 239-260. https://doi.org/10.2308/tar-2020-0208
  • Guo, F., Li, Y., Maruping, L., & Masli, A. (2023). Complementarity Between Investment in Information Technology (IT) and IT Human Resources: Implications for Different Types of Firm Innovation. Information Systems Research, 34(3), 1259-1275. https://doi.org/10.1287/isre.2022.1185
  • García Osma, B., Mora, A., & Pierk, J. (2023). Dissemination of Accounting Research. European Accounting Review, 32(5), 1053-1083. https://doi.org/10.1080/09638180.2023.2276215
  • Fourne, S., Guessow, D., Margolin, M., & Schäffer, U. (2023). Controllers and Strategic Decision-Making: The Role of Cognitive Flexibility in Controller-Manager Collaboration. Management Accounting Research, 60, Article 100840. https://doi.org/10.1016/j.mar.2023.100840
  • Bourveau, T., Chen, J., Elfers, F., & Pierk, J. (2023). Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting. Review of Accounting Studies, 28(4), 2642-2676. https://doi.org/10.1007/s11142-022-09707-y
  • Beuselinck, C., Elfers, F., Gassen, J., & Pierk, J. (2023). Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research, 53(1), 38–82. https://doi.org/10.1080/00014788.2021.1982670
  • Bae, J., van Lent, L., & Hung, C.-Y. (2023). Mobilizing Text As Data. European Accounting Review, 32(5), 1085-1106. https://doi.org/10.1080/09638180.2023.2218423
  • Amberger, H. J., & Kohlhase, S. (2023). International taxation and the organizational form of foreign direct investment. Journal of International Business Studies, 54(8), 1529-1561. https://doi.org/10.1057/s41267-023-00614-1

2022

  • Koenraadt, J. (2022). Essays in Financial Accounting. [Doctoral Thesis, Erasmus University Rotterdam]. Erasmus University Rotterdam (EUR).
  • Palepu, K., Healy, P., & Peek, E. (2022). Business Analysis and Valuation: IFRS Edition. Cengage Learning. https://www.cengage.co.uk/books/9781473779075/
  • van Rinsum, M., & van Veen-Dirks, P. (2022). Control in context – veerkracht in turbulente tijden. Maandblad voor Accountancy en Bedrijfseconomie, 96(9/10), 281. https://doi.org/10.5117/mab.96.94826
  • Li, Y., & Ma, M. (2022). Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request. The Accounting Review, 97(7), 295-318. https://doi.org/10.2308/TAR-2019-0553
  • Koenraadt, J., & Leung, E. (2022). Investor Reactions to Crypto Token Regulation. European Accounting Review, 33(2), 367-397. https://doi.org/10.1080/09638180.2022.2090399
  • Hoffmann, T., & Renes, S. (2022). Flip a coin or vote? An experiment on the implementation and efficiency of social choice mechanisms. Experimental Economics, 25(2), 624-655. https://doi.org/10.1007/s10683-021-09724-9
  • Fiechter, P., Hitz, JM., & Lehmann, N. (2022). Real effects of a widespread CSR reporting mandate: Evidence from the European Union's CSR Directive. Journal of Accounting Research, 60(4), 1499-1549. https://doi.org/10.1111/1475-679X.12424
  • Elfers, F., & Koenraadt, J. (2022). What you don’t know won’t hurt you: Market Monitoring and Bank Supervisors’ Preference for Private Information. Journal of Banking and Finance, 143, Article 106572. https://doi.org/10.1016/j.jbankfin.2022.106572
  • Darendeli, A., Fiechter, P., Hitz, J. M., & Lehmann, N. (2022). The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. Journal of Accounting and Economics, 74(2-3), Article 101525. https://doi.org/10.1016/j.jacceco.2022.101525

2021

  • Stirnkorb, S. (2021). Changes in the Information Landscape and Capital Market Communication. [Doctoral Thesis, Erasmus University Rotterdam]. Erasmus University Rotterdam (EUR).
  • Garst, J., Beanland, A., Tähtinen, J., Suijs, J. (Ed.), & Maas, K. (Ed.) (2021). The reality of materiality: Insights from real-world applications of ESG materiality assessments. World Business Council for Sustainable Development. https://www.wbcsd.org/Programs/Redefining-Value/Redesigning-capital-market-engagement/Resources/The-reality-of-materiality-insights-from-real-world-applications-of-ESG-materiality-assessments
  • Garst, J., Maas, K., & Suijs, J. (2021). Materiality assessment is an art, not a science: The inherent challenges in selecting ESG topics for sustainability reports. In Academy of Management Proceedings (1 ed., Vol. 2021). Academy of Management. https://doi.org/10.5465/AMBPP.2021.12460abstract
  • Rietdijk, W., & Renes, S. (2021). On intimate relationships between healthcare professionals and patients: a nationwide cohort analysis of medical tribunal decisions in the Netherlands. BMC Medical Ethics, 22(1), 60. Article 60. https://doi.org/10.1186/s12910-021-00628-0
  • Pierk, J. (2021). Big baths and CEO overconfidence. Accounting and Business Research, 51(2), 1-21. https://doi.org/10.1080/00014788.2020.1783634
  • Kohlhase, S., & Pierk, J. (2021). Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms. Journal of Business Finance and Accounting, 48(5-6), 815-840. https://doi.org/10.1111/jbfa.12502
  • Kohlhase, S., & Pierk, J. (2021). Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery. https://discovery.rsm.nl/articles/503
  • Heese, J., Pérez-Cavazos, G., & Peter, C. D. (2021). When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct. Journal of Financial Economics, 145(2), 445-463. https://doi.org/10.1016/j.jfineco.2021.08.015
  • Garst, J., Blok, V., Branzei, O., Jansen, L., & Omta, SWF. (2021). Toward a Value-Sensitive Absorptive Capacity Framework: Navigating Intervalue and Intravalue Conflicts to Answer the Societal Call for Health. Business and Society, 60(6), 1349-1386. https://doi.org/10.1177/0007650319876108
  • Elfers, F., Bischof, J., Daske, H., & Hail, L. (2021). A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*. Contemporary Accounting Research, 39(1), 498-536. https://doi.org/10.1111/1911-3846.12715
  • Bae, J., & Joo, J. H. (2021). CEO turnover, leadership vacuum, and stock market reactions. Applied Economics, 53(58), 6752-6769. https://doi.org/10.1080/00036846.2021.1927969
  • Bae, J., Biddle, G., & Park, C. (2021). Managerial Learning from Analyst Feedback to Voluntary Capex Guidance, Investment Efficiency, and Firm Performance. Management Science, 68(1), 583-607. https://doi.org/10.1287/mnsc.2020.3896
  • Arnold, M. C., Elsinger, F., & Rankin, F. W. (2021). The Unintended Consequences of Headquarters' Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence. Management Science, 67(12), 7912-7931. https://doi.org/10.1287/mnsc.2020.3843
  • Kohlhase, S., & Wielhouwer, J. (2021). The relation between tax rates, tariffs, and transfer prices: The role of the head office and business unit. Paper presented at The EAA 2021 Virtual Annual Congress.

2020

  • Elfers, F., & Pierk, J. (2020). Tandeloze waakhonden. Web publication/site, Accountant.
  • Elfers, F., & Pierk, J. (2020). Toothless Watchdogs. Web publication/site
  • Cardinaels, E., Goris, J., Reusen, E., & Stouthuysen, K. (2020). Literature Review - The impact of auditor interactions on audit quality. Foundation for Auditing Research.
  • Cardinaels, E., Goris, J., Reusen, E., & Stouthuysen, K. (2020). Practice note: Copycat behavior by junior auditors – The impact of their senior’s working style and the role of promotion incentives. Foundation for Auditing Research.
  • Koller, T., Goedhart, M., & Wessels, D. (2020). Valuation: Measuring and Managing the Value of Companies, 7th edition. John Wiley & Sons Inc. http://hdl.handle.net/1765/125836
  • Garst, J., Blok, V., & Omta, O. (2020). Changing the Rules of the Game: The Legitimacy of CSR Standards. In Academy of Management Proceedings (1 ed., Vol. 2020). Academy of Management. https://doi.org/10.5465/AMBPP.2020.19641abstract
  • Inigo, EA., Garst, J., Blok, V., & Pentaraki, KM. (2020). Do voluntary standards support responsible innovation implementation and reporting in industry? In E. Yaghmaei, & I. Van de Poel (Eds.), Assessment of Responsible Innovation: Methods and Practices Routledge. https://doi.org/10.4324/9780429298998
  • Yu, J., Kwak, B., Park, M., & Zang, Y. (2020). The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality. The European Accounting Review. https://doi.org/10.1080/09638180.2020.1807381
  • Yordanova, N., Angelova, M., Lehrer, R., Osnabruegge, M., & Renes, S. (2020). Swaying Citizen Support for EU Membership: Evidence from a Survey Experiment of German Voters. European Union Politics, 21(3), 429-450. https://doi.org/10.1177/1465116520923735
  • van Tiel, B., Deliens, G., Geelhand, P., Murillo Oosterwijk, A., & Kissine, M. (2020). Strategic Deception in Adults with Autism Spectrum Disorder. Journal of Autism and Developmental Disorders, 51(1), 255-266. https://doi.org/10.1007/s10803-020-04525-0
  • van Rinsum, M. (2020). How to improve project funding decisions. RSM Discovery - Management Knowledge, 37, 25-27. http://hdl.handle.net/1765/124510
  • van Raak, JJF., Peek, E., Meuwissen, R., & Schelleman, C. (2020). The Effect of Audit Market Structure on Audit Quality and Audit Pricing in the Private-Client Market. Journal of Business Finance and Accounting, 47(3-4), 456-488. https://doi.org/10.1111/jbfa.12414
  • Reusen, E., & Stouthuysen, K. (2020). Trust transfer and partner selection in interfirm relationships. Accounting, Organizations and Society, 81, Article 101081. https://doi.org/10.1016/j.aos.2019.101081
  • Renes, S., & Müller, D. (2020). Fairness views and political preferences: evidence from a large and heterogeneous sample. Social Choice and Welfare. https://doi.org/10.1007/s00355-020-01289-5
  • Kubick, T. R., Li, Y., & Robinson, J. R. (2020). Tax-savvy executives. Review of Accounting Studies, 25(4), 1301-1343. https://doi.org/10.1007/s11142-020-09543-y
  • Kramer, S., & Maas, V. (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluations (In Press). Behavioral Research in Accounting, 32(1), 87-100. https://doi.org/10.2308/bria-18-021
  • Kohlhase, S., & Pierk, J. (2020). Effects of worldwide and territorial tax systems. RSM Discovery. http://hdl.handle.net/1765/124760
  • Kohlhase, S., & Pierk, J. (2020). The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries. Journal of International Business Studies, 51(8), 1312-1330. https://doi.org/10.1057/s41267-019-00287-9
  • Bae, J., Joo, J. H., & Park, C. W. (Accepted/In press). Differential performance impacts of outsider and insider interim CEO successions. Asia-Pacific Journal of Accounting and Economics. https://doi.org/10.1080/16081625.2020.1828106
  • Adam-Mueller, AFA., & Erkens, M. (2020). Risk disclosure noncompliance. Journal of Accounting and Public Policy, 39(3). https://doi.org/10.1016/j.jaccpubpol.2020.106739

2019

  • van Rinsum, M. (2019). Utilizing Incentives and Accountability: In Control in Control? Erasmus Research Institute of Management (ERIM). Inaugural Addresses Research in Management Series http://hdl.handle.net/1765/120287
  • Koning, M., Mertens, G., & Roosenboom, P. (2019). Auditor selection and IPO underpricing. In Cumming, D., & Johan, S. (Eds.), Oxford Handbook on IPOs Oxford University Press. https://doi.org/10.1093/oxfordhb/9780190614577.013.13
  • Suijs, J., & Wielhouwer, JL. (2019). Disclosure poliy choices under regulatory threat. The Rand Journal of Economics, 50(1), 3-28. https://doi.org/10.1111/1756-2171.12260
  • Reusen, E., Stouthuysen, K., Roodhooft, F., Van den Abbeele, A., & Slabbinck, H. (2019). Imitation Of Management Practices In Supply Networks: Relational And Environmental Effects. The Journal of Supply Chain Management, 56(1), 54-72. https://doi.org/10.1111/jscm.12216
  • Leung, E., & Verriest, AJM. (2019). Does location matter for disclosure? Evidence from geographic segments. Journal of Business Finance and Accounting, 46(5-6), 541-568. https://doi.org/10.1111/jbfa.12375
  • Lehmann, N. (2019). Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage. Journal of Accounting Research, 57(3), 721-761. https://doi.org/10.1111/1475-679X.12254
  • Holzhacker, MK., Kramer, S., Matejka, M., & Hoffmeister, N. (2019). Relative Target Setting and Cooperation. Journal of Accounting Research, 57(1), 211-239. https://doi.org/10.1111/1475-679X.12244
  • Gan, Y., & Qiu, B. (2019). Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As. Journal of International Business Studies, 50, 1156-1183. https://doi.org/10.1057/s41267-019-00216-w
  • Dalla Via, N., Perego, P., & van Rinsum, M. (2019). How Accountability Type Influences Information Search Processes and Decision Quality. Accounting, Organizations and Society, 75(May), 79-91. https://doi.org/10.1016/j.aos.2018.10.001

2018

  • Elsinger, F. (2018). Essays on Behavioral Aspects of the Delegation and Limitation of Decision-Making Authority in Organizations. [Doctoral Thesis, University of Bern]. University of Bern.
  • Hartmann, F. (2018). Replication of Published Studies in Behavioural Accounting Research. In The Routledge Companion to Behavioural Accounting Research Routledge.
  • van Rinsum, M., Maas, V., & Stolker, D. (2018). Disclosure Checklists and Auditors' Judgments of Aggressive Accounting. The European Accounting Review, 27(2), 383-399. https://doi.org/10.1080/09638180.2017.1304228
  • Suijs, J., & Verbon, HAA. (2018). De winsten van zorginstellingen. Beleid en Maatschappij, 45(1), 46-77. http://hdl.handle.net/1765/111456
  • Stouthuysen, K., Teunis, I., Reusen, E., & Slabbinck, H. (2018). Initial trust and intentions to buy: The effect of vendor-specific guarantees, customer reviews and the role of online shopping experience. Electronic Commerce Research and Applications, 27, 23-38. https://doi.org/10.1016/j.elerap.2017.11.002
  • Pronk, M., & Roozen, CM. (2018). Toelichting verwachte impact van IFRS 9 en IFRS 15. MAB, 92(11/12), 309-328. https://doi.org/10.5117/mab.92.29609
  • Pierk, J. (2018). IPOs and IFRS in European exchange-regulated markets: A research note. Journal of Accounting and Public Policy, 37(5), 477-485. https://doi.org/10.1016/j.jaccpubpol.2018.09.005
  • Leung, E., & Veenman, D. (2018). Non-GAAP Earnings in Loss Firms. Journal of Accounting Research, 56(4), 1083-1137. https://doi.org/10.1111/1475-679X.12216
  • Koning, M., Mertens, G., & Roosenboom, P. (2018). Drivers of institutional change around the world: The case of IFRS. Journal of International Business Studies, 49(3), 249-271. https://doi.org/10.1057/s41267-017-0123-7
  • Hitz, J. M., & Lehmann, N. (2018). Empirical Evidence on the Role of Proxy Advisors in European Capital Markets. European Accounting Review, 27(4), 713-745. https://doi.org/10.1080/09638180.2017.1305282
  • Hartmann, F., & Schreck, P. (2018). Rankings, Performance, and Sabotage: The moderating Effects of Target Setting. The European Accounting Review, 27(2), 363-382. https://doi.org/10.1080/09638180.2016.1244015
  • Goncharov, I., & Peter, C. D. (2018). Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels. The Accounting Review, 94(3), 149-175. https://doi.org/10.2308/accr-52201
  • Ettredge, M., Guo, F., & Li, Y. (2018). Trade secrets and cyber security breaches. Journal of Accounting and Public Policy, 37(6), 564-585. https://doi.org/10.1016/j.jaccpubpol.2018.10.006
  • Erkens, M., Gan, Y., & Yurtoglu, B. (2018). Not all clawbacks are the same: Consequences of strong vs. weak clawback provisions. Journal of Accounting and Economics, 66(1), 291-317. https://doi.org/10.1016/j.jacceco.2018.06.002
  • Balsmeier, B., & Vanhaverbeke, S. (2018). International financial reporting standards and private firms' access to bank loans. The European Accounting Review, 27(1), 75-104. https://doi.org/10.1080/09638180.2016.1229207

2017

  • Malhotra, S., Reus, T., Zhu, PC., & Roelofsen, E. (2017). The acquisitive nature of extraverted CEOs. Administrative Science Quarterly, 63(2), 370-408. https://doi.org/10.1177/0001839217712240
  • Kwon, S. Y., Park, J. W., & Yu, J. (2017). The Effect of Industry-Specialist Auditors on SEO Underpricing Before and After the Global Financial Crisis. Auditing, 37(1), 89-113. https://doi.org/10.2308/ajpt-51779
  • Garst, J., Blok, V., Jansen, L., & Omta, SWF. (2017). Responsibility versus Profit: The Motives of Food Firms for Healthy Product Innovation. Sustainability, 9(12), Article 2286. https://doi.org/10.3390/su9122286

2016

  • Elfers, F. (2016). Market Discipline and Disclosure Regulation for Financial Institutions. [Doctoral Thesis, University of Mannheim].
  • Pierk, J., & Weil, M. (2016). Price regulation and accounting choice. Journal of Accounting and Public Policy, 35(3), 256-275. https://doi.org/10.1016/j.jaccpubpol.2015.12.005
  • Lehmann, N. (2016). The role of corporate governance in shaping accruals manipulation prior to acquisitions. Accounting and Business Research, 46(4), 327-364. https://doi.org/10.1080/00014788.2015.1116969

2015

  • Leung, E., & Verriest, AJM. (2015). The Impact of IFRS 8 on Geographical Segment Information. Journal of Business Finance and Accounting, 42(3-4), 273-309. https://doi.org/10.1111/jbfa.12103

2013

  • Peek, E., Meuwissen, R., Moers, F., & Vanstraelen, A. (2013). Comparing Abnormal Accruals Estimates across Samples: An International Test. The European Accounting Review, 22(3), 533-572. https://doi.org/10.1080/09638180.2012.746518
  • Leung, E., & Joos, PPM. (2013). Investor Perceptions of Potential IFRS Adoption in the United States. The Accounting Review, 88(2), 577-609. https://doi.org/10.2308/accr-50338

2012

  • van Rinsum, M., & Verbeeten, FHM. (2012). The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Managers' Motivation. Accounting and Business Research, 42(4), 377-396. https://doi.org/10.1080/00014788.2012.653747
  • Pierk, J., & Weil, M. (2012). Konvergenz von IFRS und HGB am Beispiel der Pensionsrückstellungen kapitalmarktorientierter Unternehmen. [Conversion of IFRS and German GAAP – Evidence from pension provisions]. Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 12(11), 516-521. http://hdl.handle.net/1765/119506

2011

  • Gassen, J., Pierk, J., & Weil, M. (2011). Pensionsrückstellungen nach dem BilMoG - Erste empirische Evidenz. [Pension provisions according to new German GAAP – Empirical evidence from early adopters]. Der Betrieb, 64(19), 1061-1067. http://hdl.handle.net/1765/119515

2010

2007

  • Peek, E. (2007). Discussion - An empirical analysis of CEO risk aversion and the propensity to smooth earnings volatility. Journal of Accounting, Auditing and Finance, 22(2), 237-247.