Positions

Professor of Management Accounting

Head of the ABS Accounting section

Research fellow at Tinbergen Institute 

Research programme

Accounting

Research interests

My research is focused on increasing our understanding of how economic incentives, biases and heuristics and the social environment affect the way in which individuals produce and use accounting information. Most of my research consists of (lab) experiments, but I also do questionnaire-based and archival studies. Specific research interests include:

• Development, selection and use of performance measures
• Performance evaluation processes
• Design of incentive and accountability structures
• Determinants and effects of controllership function design
• Judgment and decision making in accounting and auditing
• Behavioral economics 

Working papers are available on SSRN or upon request.

Van Rinsum, M., V.S. Maas & D. Stolker (2015). Disclosure checklists and auditors’ judgments of aggressive accounting.

Maas, V.S. & N. Verdoorn (2015). The effects of information organization and presentation format on subjective performance evaluations.

Maas, V.S., M. van Rinsum & N. Veerman (2015). Are management accountants with permanent and temporary contracts equally likely to manage earnings?

Kramer, S. & V.S. Maas (2014). Information search and information processing in subjective performance evaluation: Evidence from an eye-tracking experiment.

Bol, J., S. Kramer, V.S. Maas & S. Richtermeyer (2015). Making a difference:

How control system design affects performance evaluation compression. 

This year

Accounting (P) 6011P0148 

Accounting (PE) 6011P0150 

Previous years 

See CV

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