Top Publications

Top Publications



  • Sluga, A. A. (2021). Hour of Judgment: On judgment, decision making, and problem solving under accountability. Erasmus University.
  • van Tiel, B., Deliens, G., Geelhand, P., Murillo Oosterwijk, A., & Kissine, M. (2021). Strategic Deception in Adults with Autism Spectrum Disorder. Journal of Autism and Developmental Disorders, 51(1), 255-266.
  • 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. 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.,,
  • Arnold, M. C., Elsinger, F., & Rankin, F. W. (2021). The Unintended Consequences of Headquarters' Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence. Management Science.
  • 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.


  • Tuijn, M. (2020). Target the untargeted: essays in unconventional disclosures and policies. EUR.
  • 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.
  • Sandu, I., Giesbers, B., & Roelofsen, E. (2020). Best of The Netherlands: Reinforcing Accounting: A Case Study on using M-Learning in a Technology-Enhanced Bachelor Course. In EdMedia + Innovate Learning (pp. 1827-1834). Association for the Advancement of Computing in Education (AACE).
  • Rinsum, M. (2020). How to improve project funding decisions. RSM Discovery - Management Knowledge, 37, 25-27.
  • Reusen, E., & Stouthuysen, K. (2020). Trust transfer and partner selection in interfirm relationships. Accounting, Organizations and Society, 81, [101081].
  • 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.