Fotograaf: Ineke Oostveen

dhr. dr. P. (Peter) Kroos

  • Faculteit Economie en Bedrijfskunde
    Sectie Accounting
  • Bezoekadres
    REC M
    Plantage Muidergracht 12  Amsterdam
    Kamernummer: M1.26
  • Postadres:
    Postbus  15953
    1001 NL  Amsterdam
    T: 0205255308


PhD in Accounting, Tilburg University (2009)

MSc in Business Economics, Erasmus University Rotterdam (1997)


Research Areas

Target setting, Incentive compensation, Performance measurement, Corporate governance


Positions Held

University of Amsterdam, Amsterdam Business School, 2011 - present

University of Washington, Foster School of Business, 2013 - 2014 (visiting)

VU University Amsterdam, Faculty of Economics and Business Administration, 2008 - 2011

Tilburg University, School of Economics and Management, 2003 - 2008

Deloitte & Touche, unit Finance and Control, 1997 - 2003


Honors and Awards

Winner of Outstanding Doctoral Dissertation Award, Management Accouting Section, American Accounting Association (2010)


Selected Publications

"Target Ratcheting and Effort Reduction", with J. Bouwens, Journal of Accounting and Economics, 51 (2011), 171-185

The Interplay between Forward-Looking Measures and Target Setting, with J. Bouwens, Management Science, Forthcoming


Selected Working Papers

Identity an Incentives: Impact on Accounting Manipulation, with M. Abernethy and J.Bouwens (under review)

Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans, with M. Schabus and F. Verbeeten (under review)

Management Control (MSc program, University of Amsterdam)

Management Accounting (MBA program, University of Washington)

Management Accounting and Control (Executive Master in Finance and Control, Nyenrode Business University)

Statistical Quantitative Research Methods (Honors program, Amsterdam Business Research Institute)

Financial Accounting and Bookkeeping (BSc program, VU University Amsterdam)

Introduction to Financial and Management Accounting (BSc program, Tilburg University)



  • Bouwens, J., & Kroos, P. (2016). The Interplay between Forward-Looking Measures and Target Setting. Management Science. DOI: 10.1287/mnsc.2016.2481 [details]



  • Kroos, P., Schabus, M., & Verbeeten, F. H. M. (2016). An Analysis of the Relationship between Firms’ Internal Forecasting and Misreporting. Amsterdam: University of Amsterdam/VU University. [details]
  • Kroos, P., Schabus, M., & Verbeeten, F. H. M. (2016). Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans. Amsterdam: University of Amsterdam/VU University. 3rd round at The Accounting Review. [details]


  • Kroos, P., Schabus, M., & Verbeeten, F. (2014). Voluntary clawback adoption and the use of financial measures in CFO bonus plans. Amsterdam/Utrecht: University of Amsterdam/VU University/Utrecht University. [details]


  • Abernethy, M. A., Bouwens, J., & Kroos, P. (2012). Identity and incentives: impact on accounting manipulation. Melbourne/Tilburg/Amsterdam: University of Melbourne/Tilburg University/University of Amsterdam. [details]
  • Bouwens, J., & Kroos, P. (2012). The effect of organizational hierarchy on loan rates and risk assessments. Tilburg / Amsterdam: Tilburg University / University of Amsterdam. [details]
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