• 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.


  • 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.
  • 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.
  • Kubick, T., & Li, Y. (2022). The Effect of Managerial Adverse Experience on Financial Reporting. The Accounting Review.
  • Koenraadt, J., & Leung, E. (2022). Investor Reactions to Crypto Token Regulation. European Accounting Review.
  • 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.
  • Guo, F., Li, Y., Maruping, L., & Masli, A. (2022). Complementarity Between Investment in Information Technology (IT) and IT Human Resources: Implications for Different Types of Firm Innovation. Information Systems Research.
  • 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.
  • 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, [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), [101525].
  • Bourveau, T., Chen, J., Elfers, F., & Pierk, J. (2022). Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting. Review of Accounting Studies.
  • Beuselinck, C., & Pierk, J. (2022). On the dynamics between local and international tax planning in multinational corporations. Review of Accounting Studies.


  • 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.
  • 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.
  • 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. [60].
  • Pierk, J. (2021). Big baths and CEO overconfidence. Accounting and Business Research, 51(2), 1-21.
  • 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.
  • Kohlhase, S., & Pierk, J. (2021). Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery.
  • 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.
  • 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.
  • 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.
  • Bae, J., & Joo, J. H. (2021). CEO turnover, leadership vacuum, and stock market reactions. Applied Economics, 53(58), 6752-6769.
  • 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.
  • 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.
  • 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.


  • Elfers, F. (Author), & Pierk, J. (Author). (2020). Tandeloze waakhonden. Web publication/site, Accountant.
  • Elfers, F. (Author), & Pierk, J. (Author). (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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • van Rinsum, M. (2020). How to improve project funding decisions. RSM Discovery - Management Knowledge, 37, 25-27.
  • 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.
  • Reusen, E., & Stouthuysen, K. (2020). Trust transfer and partner selection in interfirm relationships. Accounting, Organizations and Society, 81, [101081].
  • Renes, S., & Müller, D. (2020). Fairness views and political preferences: evidence from a large and heterogeneous sample. Social Choice and Welfare.
  • Kubick, T. R., Li, Y., & Robinson, J. R. (2020). Tax-savvy executives. Review of Accounting Studies, 25(4), 1301-1343.
  • 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.
  • Kohlhase, S., & Pierk, J. (2020). Effects of worldwide and territorial tax systems. RSM Discovery.
  • 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.
  • 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.
  • Adam-Mueller, AFA., & Erkens, M. (2020). Risk disclosure noncompliance. Journal of Accounting and Public Policy, 39(3).


  • van Rinsum, M. (2019). Utilizing Incentives and Accountability: In Control in Control? Erasmus Research Institute of Management (ERIM). Inaugural Addresses Research in Management Series
  • 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.
  • Suijs, J., & Wielhouwer, JL. (2019). Disclosure poliy choices under regulatory threat. The Rand Journal of Economics, 50(1), 3-28.
  • 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.
  • 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.
  • Lehmann, N. (2019). Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage. Journal of Accounting Research, 57(3), 721-761.
  • Holzhacker, MK., Kramer, S., Matejka, M., & Hoffmeister, N. (2019). Relative Target Setting and Cooperation. Journal of Accounting Research, 57(1), 211-239.
  • 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.
  • 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.


  • 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.
  • Suijs, J., & Verbon, HAA. (2018). De winsten van zorginstellingen. Beleid en Maatschappij, 45(1), 46-77.
  • 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.
  • Pronk, M., & Roozen, CM. (2018). Toelichting verwachte impact van IFRS 9 en IFRS 15. MAB, 92(11/12), 309-328.
  • Pierk, J. (2018). IPOs and IFRS in European exchange-regulated markets: A research note. Journal of Accounting and Public Policy, 37(5), 477-485.
  • Leung, E., & Veenman, D. (2018). Non-GAAP Earnings in Loss Firms. Journal of Accounting Research, 56(4), 1083-1137.
  • 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.
  • 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.
  • Hartmann, F., & Schreck, P. (2018). Rankings, Performance, and Sabotage: The moderating Effects of Target Setting. The European Accounting Review, 27(2), 363-382.
  • 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.
  • Ettredge, M., Guo, F., & Li, Y. (2018). Trade secrets and cyber security breaches. Journal of Accounting and Public Policy, 37(6), 564-585.
  • 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.
  • Balsmeier, B., & Vanhaverbeke, S. (2018). International financial reporting standards and private firms' access to bank loans. The European Accounting Review, 27(1), 75-104.


  • Malhotra, S., Reus, T., Zhu, PC., & Roelofsen, E. (2017). The acquisitive nature of extraverted CEOs. Administrative Science Quarterly, 63(2), 370-408.
  • 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.
  • Garst, J., Blok, V., Jansen, L., & Omta, SWF. (2017). Responsibility versus Profit: The Motives of Food Firms for Healthy Product Innovation. Sustainability, 9(12), [2286].


  • 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.
  • Lehmann, N. (2016). The role of corporate governance in shaping accruals manipulation prior to acquisitions. Accounting and Business Research, 46(4), 327-364.


  • 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.


  • 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.
  • Leung, E., & Joos, PPM. (2013). Investor Perceptions of Potential IFRS Adoption in the United States. The Accounting Review, 88(2), 577-609.


  • 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.
  • 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.


  • 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.



  • 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.