Accounting Department

2024

Andreicovici, I., Bormann, S., Hombach, K., 2024. Trade Secret Protection and the Integration of Information within Firms, Management Science. (forthcoming).

Gad, M., Nikolaev, V., Tahoun, A., Lent, L., 2024. Firm-Level Political Risk and Credit Markets, Journal of Accounting and Economics Vol. 77(2-3, 101642).

Hassan, T., Hollander, S., Lent, L., Tahoun, A., 2024. The Global Impact of Brexit Uncertainty, Journal of Finance Vol. 79(1), S. 413-458.

Kohler, M., Mahlendorf, M., Seiter, M., Vogelsang, T., 2024. Social Comparison in Multi-Tasking Environments: Sacrificing Overall Performance for Local Excellence?, Journal of Accounting Research.

Matejka, M., Mahlendorf, M., Schäffer, U., 2024. The Ratchet Effect: Theory and Empirical Evidence, Management Science Vol. 70(1), S. 128-142.

Opitz, S., Sliwka, D., Vogelsang, T., Zimmermann, T., 2024. The Algorithmic Assignment of Incentive Schemes, Management Science. (forthcoming).

Alfitian, J., Sliwka, D., Vogelsang, T., 2024. When Bonuses Backfire: Evidence from the Workplace, Management Science. (forthcoming

2023

Ecker, F., Francis, J., Olsson, P., Schipper, K., 2023. Payoffs to Aggressiveness, The Accounting Review Vol. 98(7), S. 153-183.

Abernethy, M., Bouwens, J., Hofmann, C., Lent, L., 2023. Altruism, social norms, and incentive contract design, Review of Accounting Studies Vol. 28(2), S. 570-614.

Hassan, T., Hollander, S., Lent, L., Schwedeler, M., Tahoun, A., 2023. Firm-Level Exposure to Epidemic Diseases: COVID-19, SARS, and H1N1, Review of Financial Studies Vol. 36(12), S. 4919-4964.

Sautner, Z., Lent, L., Vilkov, G., Zhang, R., 2023. Firm-level Climate Change Exposure, Journal of Finance Vol. 78(3), S. 1449-1498.

Lent, L., Sautner, Z., Vilkov, G., Zhang, R., 2023. Pricing Climate Change Exposure, Management Science Vol. 69(12), S. 7540-7561.

Deore, A., Mahlendorf, M., Wu, F., 2023. CEOs' Structural Power, Prestige Power, and Target Ratcheting, Accounting, Organizations and Society Vol. 110(101469).

Krishnan, R., Ramasubramanian, H., 2023. Factors that Influence the Learning Curve: Evidence from Cost Behavior in Clinical Labs, Contemporary Accounting Research Vol. 40(1), S. 257-291.

Manthei, K., Sliwka, D., Vogelsang, T., 2023. Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls, The Accounting Review Vol. 98(5), S. 455-479.

Manthei, K., Sliwka, D., Vogelsang, T., 2023. Talking About Performance or Paying for It?: A Field Experiment on Performance Reviews and Incentives, Management Science Vol. 69(4), S. 2098-2216.

2021

Ecker, F., Francis, J., Olsson, P., Schipper, K., (2021). Non-Random Sampling and Association Tests on Realized Returns and Risk Proxies, Review of Accounting Studies. pp. 772-814

Manthei, K., Sliwka, D., Vogelsang, T., (2021). Performance Pay and Prior Learning: Evidence from a Retail Chain, Management Science. (forthcoming) Vol. 67 (11), pp. 6998-7022

Heese, J., Krishnan, R., Ramasubramanian, H., 2021. The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences, Journal of Accounting and Economics Vol. 71(1, Art. 101357). Vol. 41 (1)

2020

Andreicovici, I., Cohen, N., Ferramosca, S., Ghio, A., (2020). Two Wrongs Make a "Right"?: Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals, Journal of Business Ethics. Vol. 172 (2), pp. 379-405

Abernethy, M., Hung, C., Lent, L., (2020). Expertise and discretionary bonus decisions, Management Science (1) S. 433-451.

2019

Tahoun, A., van Lent, L. (2019). The Personal Wealth Interests of Politicians and Government Intervention in the Economy, Review of Finance, Vol. 23 (1), pp. 37-74.

2018

Breuer, M., Hombach, K., Müller, M. (2018). How Does Financial Reporting Regulation Affect Firms' Banking?, Review of Financial Studies, Vol. 31 (4), pp. 1265-1297.

Casas-Arce, P., Holzhacker, M., Mahlendorf, M., Matejka, M. (2018). Relative Performance Evaluation and the Ratchet Effect, Contemporary Accounting Research, Vol. 35 (4), pp. 1702-1731.

2017

Erhart, R., Mahlendorf, M., Reimer, M., Schäffer, U. (2017). Theorizing and Testing Bidirectional Effects: The Relationship Between Strategy Formation and Involvement of Controllers, Accounting, Organizations and Society, Vol. 61, pp. 36-52.

2016

Becker, S., Mahlendorf, M., Thaten, M., Schäffer, U. (2016). Budgeting in Times of Economic Crisis, Contemporary Accounting Research, Vol. 33 (4), pp. 1489-1517.

2015

Homburg, C., Ehm, L., Artz, M. (2015). Measuring and Managing Consumer Sentiment in an Online Community Environment, Journal of Marketing Research, Vol. 52 (5), pp. 629-641.

Arnold, M., Artz, M. (2015). Target Difficulty, Target Flexibility, and Firm Performance: Evidence from Business Units' Targets, Accounting, Organizations and Society, Vol. 40 (1), pp. 61-77.

Holzhacker, M., Krishnan, R., Mahlendorf, M. (2015). The Impact of Changes in Regulation on Cost Behavior, Contemporary Accounting Research, Vol. 32 (2), pp. 534-566.

Holzhacker, M., Krishnan, R., Mahlendorf, M. (2015). Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity, The Accounting Review, Vol. 90 (6), pp. 2305-2335.

2014

Ecker, F., Schipper, K. (2014). Discussion of "Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly" and "Analysts' Cash Flow Forecasts and Accrual Mispricing", Contemporary Accounting Research, Vol. 31 (4), pp. 1171-1190.

Ecker, F. (2014). Information Precision and Long-Run Performance of Initial Public Offerings, Contemporary Accounting Research, Vol. 31 (3), pp. 876-910.

Jia, Y., van Lent, L., Zeng, Y. (2014). Masculinity, Testosterone, and Financial Misreporting, Journal of Accounting Research, Vol. 52 (5), pp. 1195-1246.

Mahlendorf, M., Kleinschmit, F., Perego, P. (2014). Relational Effects of Relative Performance Information: The Role of Professional Identity, Accounting, Organizations and Society, Vol. 39 (5),
pp. 331-347.

Veith, S., Werner, J. (2014): Comparative Value Relevance Studies: Country Differences Versus Specification Effects. The International Journal of Accounting, Vol. 49 (3), pp. 301-330.

Hiller, K., Mahlendorf, M., Weber, J. (2014). Management Accountants' Occupational Prestige Within the Company: A Social Identity Theory Perspective, European Accounting Review, Vol. 23 (4), pp. 671-691.

Janke, R., Mahlendorf, M., Weber, J. (2014). An Exploratory Study of the Reciprocal Relationship Between Interactive Use of Management Control Systems and Perception of Negative External Crisis Effects, Management Accounting Research, Vol. 25 (4), pp. 251-270.

2013

Ecker, F., Francis, J., Olsson, P., Schipper, K. (2013). Estimation Sample Selection for Discretionary Accruals Models, Journal of Accounting and Economics, Vol. 56 (2/3), pp. 190-211.

Abernethy, M., Bouwens, J., van Lent, L. (2013). The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers, Contemporary Accounting Research, Vol. 30 (3), pp. 925-961.

Ernstberger, J., Grüning, M. (2013). How do Firm- and Country-Level Governance Mechanisms Affect Firms' Disclosure?, Journal of Accounting and Public Policy, Vol. 32 (3), pp. 50-67.

Jia, Y. (2013). Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity, Journal of Business Finance and Accounting, Vol. 40 (3-4), pp. 373-39.

2025

12.02.2025
Eva Labro (Kenan-Flagler Business School, UNC)
Consistency is Key: How Costing Information Consistency Helps Hospitals Manage Costs

05.02.2025
Kim Alina Schulz (University of Paderborn) in collaborations with TRR Brown Bag Seminar Series
The Effects of Tax Reform on Labor Demand within Tax Departments

2024

27.11.2024
Miguel Duro (IESE)
Misreporting in Unaudited Financial Statements and Bank Monitoring

06.11.2024
Eddy Cardinaels (Tilburg University)
Do Algorithms Make Evaluators Harsher?

05.06.2024
Fei Du (University of Illinois Urbana-Champaign)
The Impact of Collaborating with Female Mentors on Promotion Opportunities

29.05.2024
Katherine Schipper (Duke University)
Why is accounting information a poor predictor of creditor losses given default

22.05..2024
Maria Correia (London School of Economics and Political Science)
Lease Reporting and Credit Markets

24.04.2024
Pablo Casas Arce (Arizona State University)
On the Choice of Level or Ratio Targets in a Bonus Plan: Theory and Empirical Evidence from a Field Experiment

10.04.2024
Mihir Mehta (University of Michigan)
Politically Motivated Capital Expenditures: Evidence from Banking

20.03.2024
Brian K. Baik (Harvard Business School)
Venture Capital’s Influence on Startup Media Coverage

13.03.2024
Tanja Keeve (Tilburg University)
Peer Effects in ESG Ratings: Evidence from Gender Pay Gap Disclosures

06.03.2024
Christoph Sextroh (Tilburg University)
Do Firms Listen to Social Media Analysts? Evidence from Seeking Alpha

21.02.2024
Peter Do (UQ Business School)
Employee Health and Financial Reporting Quality

14.02.2024
Zeqiong Huang (Yale School of Management)
Information Externality, Firm Boundary, and Accounting Standardization

2023

13.12.2023
Nadya Malenko (Boston College)
Voting Choice

01.11.2023
Stefan Reichelstein (University of Mannheim)
Corporate Carbon Accounting: Balance Sheets and Flow Statements

14.06.2023
Hans-Theo Normann (HHU Düsseldorf)
Cooperation in Multiplayer Dilemmas

31.05.2023
Arthur Seibold (University of Mannheim)
Privatizing Disability Insurance

30.05.2023
Pauline Grosjean (UNSW Sydney)
War, Polarization, and Partisanship 

24.05.2023
Matthias Lang (LMU)
Benefits and Challenges of Ambiguous Product Information

17.05.2023
Zachary Garfield (Institute for Advanced Study in Toulouse)
Universal and variable leadership dimensions across human societies

10.05.2023
Jérôme Adda (Bocconi University)
Health Beliefs and the Long Run Effect of Medical Information

03.05.2023
Seminar with Florin Vasvari (LBS)
The Debt Market Role of Asset Valuation Uncertainty

26.04.2023
Matthias Rodemeier (University Bocconi)
Judging Nudging: Understanding the Welfare Effects of Nudges Versus Taxes

19.04.2023
Massimo Motta (Barcelona School of Economics)
Market Effects of Sponsored Search Auctions

08.02.2023
Ernst-Ludwig von Thadden (Universität Mannheim)
Supply Chain Contracts under Asymmetric Information

01.02.2023
Ro'ee Levy (Tel Aviv University)
Decomposing the Rise of the Populist Radical Right

25.01.2023
José Moraga Gonzalez (Vrije University Amsterdam)
The Impact of Start-up Acquisitions on the Entrant’s and Incumbent’s Innovation Portfolios

11.01.2023
Stefan Wagner (ESMT Berlin)
Price Discrimination and Big Data: Evidence from a Mobile Puzzle Game

2022

07.12.2022
Enrico Cantoni (University of Bologna)
Where You Grow Up Shapes Your Political Behavior: Evidence from Childhood Moves

01.12.2022
Caroline Coly (University Bocconi)
It's a man's world: culture of abuse, #MeToo and worker flows

11.01.2023
Stefan Wagner (ESMT Berlin)
Price Discrimination and Big Data: Evidence from a Mobile Puzzle Game

07.12.2022
Enrico Cantoni (University of Bologna)
Where You Grow Up Shapes Your Political Behavior: Evidence from Childhood Moves

01.12.2022
Caroline Coly (University Bocconi)
It's a man's world: culture of abuse, #MeToo and worker flows

09.11.2022
Mahmoud Gad (Lancaster University)
Strategy and business model narrative

02.11.2022
Wei Cai (Columbia Business School)
The Spillover Effect of Adopting a Formalized Culture-fit Measurement System in the Employee Selection Process

19.10.2022
Mohan Venkatachalam (Duke University)
What If There Were No Annual Reports? Evidence from the Great Postal Strike of 1970

14.07.2022
Jee-Eun Shin (University of Toronto)
Migration of Global Supply Chains: A Real Effect of Mandatory ESG Disclosure

18.05.2022
Christopher Armstrong (Wharton School)
The screening role of covenant heterogeneity

16.03.2022
Fabrizio Ferri (University of Miami)
Virtual Shareholder Meetings

02.03.2022
Jim Omartian (University of Michigan)
Managing Employee Retention Concerns: Evidence from US Census Data?

08.12.2021
Ayung Tseng (Georgetown University)
Using Demand Shocks to Identify Revenue Recognition and the Effects of ASC 606

17.11.2021
Sean Cao (Georgia State University)
From Man vs. Machine to Man + Machine: The Art and AI of Stock Analyses

10.11.2021
Jonathan Glover (Columbia)
Information Design, and Relational Contracting

03.11.2021
Marcin Kacperczyk (Imperial Collage London)
Carbon Emissions and the Bank Lending Channel

27.10.2021
Henry Eyring (LSE)
Performance Feedback on Stronger and Weaker Areas of Performance: the Role of Targets

15.09.2021
Nina Schwaiger and Sebastian Kuhn (LMU)
Do Financial Analysts’ Questions Help Auditors Infer Internal Control Weaknesses?

2019

18.12.2019
Rebecca Hann (University of Maryland)
"Regulatory Supervision through Deterrence: Evidence from Enforcement Actions”

11.12.2019
Thomas Keusch (INSEAD)
"Shareholder Influence on the Selection of CEOs"

11.11.2019
Ning Zhang (Queen's University)
“Gone with the Wind: the Externality of Earnings Pressure"

16.10.2019
Anya Kleymenova (University of Chicago) (TRR266)
"Regulators' Disclosure Decisions: Evidence from Bank Enforcement Actions"

09.10.2019
Sharon Katz (INSEAD) (TRR266)
"State Contract Law and the Use of Accounting Information in Debt Contracts"

02.10.2019
Amir Amel-Zadeh (University of Oxford) (TRR266)
"Are All Insider Sales Created Equal? First Evidence from Supplementary Disclosures in SEC Filings"

18.09.2019
Edith Leung (Erasmus School of Economics - Rotterdam)
"Inter-firm Information Transfer and Bias Spillover: Evidence from Privately-Shared Forecasts along Supply Chains"

24.06.2019
Maximilian Müller (WHU – Otto Beisheim School of Management)
"The Availability of Stock Prices and Reporting Quality"

03.06.2019
Frank Zhang (Yale School of Management)
"Consensus Analyst Target Prices: Information Content and Implications for Investors"

27.05.2019
Allen Huang (The Hong Kong University of Science and Technology)
"Judge Ideology and Corporate Tax Planning"

17.05.2019
Roger Silvers (The University of Utah)
"Does Capital Market Integration Depend on Regulatory Integration?"

08.05.2019
Aline Grahn (Freie Universität Berlin)
"Bank Relationships, Earnings Qualitiy and Cost of Dept: Cross-Country Evidence on Private Firms"

10.04.2019
Henry Friedman (UCLAAnderson – School of Management)
"Optimal Reporting When Additional Information Might Arrive"

20.03.2019
Beatriz García Osma (Business UC3M – Universidad Carlos III de Madrid)
"Conditional Conservatism and Management Earnings Forecasts"

06.03.2019
Pietro Bonetti (IESE Business School University of Navarra)
"Cash Versus Accrual Accounting: Evidence from a Randomized Field Experiment"

14.01.2019
Christian Laux (WU - Vienna University of Economics and Business)
"Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges"
 

2018

20.12.2018
Christian Leuz (University of Chicago Booth School of Business)
"Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation"

14.11.2018
Martin Jacob (WHU – Otto Beisheim School of Management)
"The Effect of Capital Gains Tax Policy Changes on Long-Term Investments"

07.11.2018
Xi Li (The London School of Economics and Political Science)
"Savior or Villain? The Debt-Market Effects of Foreign Institutional Ownership"

05.11.2018
John Gallemore (University of Chicago Booth School of Business)
"Tax-Related Human Capital: Evidence from Employee Movements"

24.10.2018
Brian Cadman (The University of Utah)
"Degree of Operating Leverage, Earnings Properties, and the Information Content of Earnings"

26.09.2018
Brian Paul Miller (Kelley School of Business, Indiana University Bloomington)
"The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates"

05.09.2018
Henri Dekker (Vrije Universiteit Amsterdam)
"All roads lead to Rome? On the overlap and differences between risk management and management control"

22.08.2018
Jared Jennings (Olin Business School, Washington University in St. Louis)
"Determining Credit Risk Using Qualitative Disclosure"

14.06.2018
You-il (Chris) Park (Nanyang Business School)
"Information Content of Credit Rating Affirmations"

22.05.2018
Jasmijn Bol (Tulane University - A. B. Freeman School of Business)
"The Dual-Role Framework for Effective Management Control Systems: Activating and Directing Employee Effort"

08.05.2018
Lin Cheng (The University of Arizona)
"Auditor-related Provisions in Private Loan Agreements, Audit Fees, and Audit Quality"

10.04.2018
Gaizka Ormazabal (IESE Business School - University of Navarra)
"Disclosure Regulation and Corporate Acquisitions"

06.03.2018
Nemit Shroff (MIT Sloan School of Management)
"Disclosure incentives when competing firms have common ownership"

2017

07.11.2017
David Veenman (University of Amsterdam)
"Illiquidity and the Measurement of Stock Price Synchronicity"

30.10.2017
Lakshmanan Shivakumar (London Business School)
"Analysts’ estimates of cost of equity capital"

11.10.2017
Guochang Zhang (University of Hongkong)
"On the efficiency of capital markets in processing financial‐reporting information: New evidence from earnings releases"

26.09.2017
Florin Vasvari (London Business School)
"Debt Financing and Collateral: The Role of Fair-Value Adjustments"

19.09.2017
Clara Xiaoling Chen (University of Illinois)
"Supplier Concentration and Cost Structure"

05.09.2017
Karen Sedatole (Emory University)
"The folly of forecasting: The effects of a disaggregated sales forecasting system on sales forecast error, sales forecast positive bias, and inventory levels"

29.08.2017
Nina Kühne (Ludwig-Maximilians-University)
"Protestant norms, social ethic, and monitoring"

20.06.2017
Xue Jia (The University of Melbourne)
"Activist Intervention, Firm Disclosures and Investment"

13.06.2017
Margaret Abernethy (The University of Melbourne)
"Initiation and implementation of strategic change: Does Management Control matter?"

04.05.2017
Susanna Gallani (Harvard Business School)
"Incentives, Peer Pressure, and Behavior Persistence"

02.05.2017
David Erkens (USC Marshall School of Business)
"Executive Clawback Provisions and Corporate Tax Planning"

13.03.2017
Ranjani Krishnan (Michigan State University)
Putting “calculative” in “trust”: How to engender relational governance within formal contracts”

01.03.2017
Laurence van Lent (Tilburg University)
"Aggregate and Idiosyncratic Political Risk: Measurement and Effects"

2016

09.12.2016
Eva Labro (University of North Carolina)
"Updating Accounting Systems: Long-Run Evidence from the Health Care Sector"

04.10.2016
Mirko Heinle (University of Pennsylvania)
"Infuence activities, coalitions, and uniform policies" (jointly with Henry L. Friedman)

20.09.2016
Isabella Grabner (Maastricht University)
"How calibration committees can mitigate performance evaluation bias: An analysis ofimplicit incentives"

06.09.2016
Ole-Kristian Hope (University of Toronto)
"Does the Big-4 Effect Exist when Reputation and Litigation Risks are Low? Evidence from Audit-Partner – Auditee Pair Switches"

11.05.2016
Michael Pinedo (New York University)
"On the Modeling of Operational Risk in Finance"

19.04.2016
Alex Brüggen (Maastricht University)
"Socialistic Budget Lapsing and Investment Decisions"

15.03.2016
Gavin Cassar (INSEAD)
"Evidence on Explicit Contracting and Ex-Post Settling Up in Incentive Design"

2015

15.09.2015
Naomi Siegel Soderstrom (University of Melbourne)
"In Search of Money and Fame: Narcissistic Managers and MCS Incentive Design"

20.05.2015
Georg Schneider (University of Graz)
"Benthams Panopticon and real effects of voluntary disclosure"

19.05.2015
Baohua Xin (University of Toronto)
"The Impact of Hard Information on Self-Dealing: Experimental Evidence"

05.05.2015
Craig Lewis (Vanderbilt University)
"Do Fraudulent Firms Produce Abnormal Disclosure?"

01.04.2015
Gennaro Bernile (Singapore Management University)
"Does Market Completeness have Real Effects? Option Listings and Corporate Policies"

31.03.2015
Jonas Heese (Harvard Business School)
"Government Preferences and SEC Enforcement"

03.03.2015
Dirk Sliwka (University of Cologne)
"Arrogance and Ability - On the Correlation between Talent and Social Preferences"