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Prof. dr. P. (Peter) Kroos

Faculty of Economics and Business
Section Accounting
Photographer: Ineke Oostveen

Visiting address
  • Plantage Muidergracht 12
  • Room number: M1.26
Postal address
  • Postbus 15953
    1001 NL Amsterdam
  • Profile

    Professor of Management Accounting and Control

    Program director Executive Master of Finance & Control (EMFC)


    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, 2011, 51 (1-2), 171-185

    The Interplay between Forward-Looking Measures and Target Setting, with J. Bouwens, Management Science, 2017, 63 (9): 2868-2884.

    Organization Identity and Earnings Manipulation, with M. Abernethy and J.Bouwens, Accounting,Organizations and Society, 2017, 58 (1), 1-14.

    Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans, with M. Schabus and F. Verbeeten. The Accounting Review, 2018, 93 (3), 213-235.

    The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms, with J. Bouwens. Management Accounting Research, 2019, 43, 29-44.

    The Relation between Internal Forecasting Sophistication and Accounting Misreporting, with M. Schabus and F. Verbeeten. Journal of Management Accounting Research, 2022, 34 (1), 51-73.

  • Selected Teaching

    Theory & Empirical Research in Management Accounting (EMFC program, University of Amsterdam)

    Incentives & Control (MSc program, University of Amsterdam)

    Strategic Performance Management (MBA 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 Amsterdam)

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


    Course materials are available through the UvA Blackboard Server
  • Publications




    • Bouwens, J. F. M. G., & Kroos, P. (Accepted/In press). The Effect of Organizational Hierarchy on Loan rates and Risk Assessments. Management Accounting Research.
    • Kroos, P., Schabus, M., & Verbeeten, F. (2018). Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans. The Accounting Review, 93(3), 213-235. [details]




    • Kroos, P., & Verbeeten, F. H. M. (2019). Technology and accounting decentralization. Paper presented at EIASM Conference on Performance Measurement and Management Control, Nice, France.
    • Kroos, P., Schabus, M., & Verbeeten, F. H. M. (2019). The Relation between Internal Forecasting, Misreporting, and the Importance of Meeting Performance Benchmarks. Paper presented at CFMA Conference on the Convergence of Financial and Managerial Accounting Research, Lake Louise, Canada.


    • Széles, M. (2021). Essays on executive compensation, insider trading, and misreporting. [details]




    • Verbeeten, F. H. M., & Kroos, P. (2019). Technology and accounting decentralization.


    • Kroos, P., Schabus, M., & Verbeeten, F. (2014). Voluntary clawback adoption and the use of financial measures in CFO bonus plans. 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]
    This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list.
  • Ancillary activities
    • No ancillary activities