Top Publications
Top Publications
2019
International financial reporting standards and private firms' access to bank loans. The European Accounting Review, 27 (1), 75-104. doi: 10.1080/09638180.2016.1229207
Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels. The Accounting Review, Accepted. doi: 10.2308/accr-52201
The Effect of Audit Market Structure on Audit Quality and Audit Pricing in the Private-Client Market. Journal of Business Finance and Accounting.
Relative Target Setting and Cooperation. Journal of Accounting Research, 57 (1), 211-239. doi: 10.1111/1475-679X.12244
How Accountability Type Influences Information Search Processes and Decision Quality. Accounting, Organizations and Society, 75 (May), 79-91. doi: 10.1016/j.aos.2018.10.001
2017
Is Holacracy for us? Harvard Business Review, 151-155.
Misaligned control: The role of management control system imitation in supply chains. Accounting, Organizations and Society, 61, 22-35. doi: 10.1016/j.aos.2017.08.001
2016
Fairness Perceptions of Annual Bonus Payments: The Effects of Subjective Performance Measures and the Achievement of Bonus Targets. Management Accounting Research, 30 (March), 32-46. doi: 10.1016/j.mar.2015.10.001
Why Controllers Compromise on their Fiduciary Duties: EEG Evidence on the Role of the Human Mirror Neuron System. Accounting, Organizations and Society, 50 (April), 41-50. doi: 10.1016/j.aos.2016.02.003
How Control System Design Affects Performance Evaluation Compression: The Role of Information Accuracy and Outcome Transparency. Accounting, Organizations and Society, 51 (May), 64-73. doi: 10.1016/j.aos.2016.01.001
Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33 (December), 16-24. doi: 10.1016/j.mar.2016.03.004
2015
Discussion of "Managers' Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence". Contemporary Accounting Research, 32 (1), 160-168. doi: 10.1111/1911-3846.12100
The Impact of Changes in Regulation on Cost Behavior. Contemporary Accounting Research, 32 (2), 534-566. doi: 10.1111/1911-3846.12082
2014
Sustainable bonuses: Sign of corporate responsibility or window dressing? Journal of Business Ethics, 119 (1), 1-15. doi: 10.1007/s10551-012-1614-x
When the Role Fits: Firm Status and Corporate Takeovers. Strategic Management Journal, 35 (13), 2012-2030. doi: 10.1002/smj.2194
To accept or reject an offer to join the board: Dutch evidence. Long Range Planning, 47 (5), 262-276. doi: 10.1016/j.lrp.2012.06.001
How does earnings management influence investors' perceptions of firm value? Survey evidence from financial analysts. Review of Accounting Studies, 19 (2), 606-627. doi: 10.1007/s11142-013-9250-y
How Top-Down and Bottom-Up Budgeting affect Budget Slack and Performance through Social and Economic Exchange. Abacus, 50 (3), 314-340. doi: 10.1111/abac.12032
Relational effects of relative performance information: the role of professional identity. Accounting, Organizations and Society, 39 (5), 331-347. doi: 10.1016/j.aos.2014.05.001
2013
Planetary Boundaries: Ecological Foundations for Corporate Sustainability. Journal of Management Studies, 50 (2), 307-336. doi: 10.1111/j.1467-6486.2012.01073.x
The Role of analysts in intra-industry information transfer. The Accounting Review, 88 (4), 1265-1287. doi: 10.2308/accr-50437
Comparing Abnormal Accruals Estimates across Samples: An International Test. The European Accounting Review, 22 (3), 533-572. doi: 10.1080/09638180.2012.746518
How Control System Design Influences Performance Misreporting. Journal of Accounting Research, 51 (5), 1159-1186. doi: 10.1111/1475-679X.12025
Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. Abacus, 49 (4), 539-563. doi: 10.1111/abac.12018
2012
In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity. The Accounting Review, 87 (2), 617-644. doi: 10.2308/accr-10205
The perceived fairness of performance evaluation: The role of uncertainty. Management Accounting Research, 23 (1), 17-33. doi: 10.1016/j.mar.2011.10.004
Multinationals' accountability on sustainability: the evolution of third party assurance of sustainability reports. Journal of Business Ethics, 110 (2), 173-190. doi: 10.1007/s10551-012-1420-5
Financial reporting frequency, information asymmetry and the cost of equity. Journal of Accounting and Economics, 54 (2-3), 132-149. doi: 10.1016/j.jacceco.2012.07.003
2011
What Makes Conference Calls Useful? The Information Content of Managers¿ Presentations and Analysts¿ Discussion Sessions. The Accounting Review, 86 (4), 1383-1414. doi: 10.2308/accr-10034
2010
The effects of leadership styles and use of performance measures on managerial behavior. The European Accounting Review, 19 (2), 275-310. doi: 10.1080/09638180903384601
The impact of media attention on the use of alternative earnings measures. Abacus, 46 (3), 258-288. doi: 10.1111/j.1467-6281.2010.00319.x
Does Silence Speak? An Empirical Analysis of Disclosure Choices during Conference Calls. Journal of Accounting Research, 48 (3), 531-563. doi: 10.1111/j.1475-679X.2010.00365.x
Creditors' and shareholders' reporting demands in public versus private Firms: Evidence from Europe. Contemporary Accounting Research, 27 (1), 49-91. doi: 10.1111/j.1911-3846.2010.01001.x
Reporting frequency, information precision and private information acquisition. Journal of Business Finance and Accounting, 37 (1/2), 27-59. doi: 10.1111/j.1468-5957.2009.02180.x