Prof. dr. V.S. (Victor) Maas
- Plantage Muidergracht 12
- Room number: M2.18
- Postbus 15953
1001 NL Amsterdam
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Profile
Victor Maas is Professor of Accounting at the University of Amsterdam. He earned his PhD at the University of Amsterdam in 2007 and worked at Erasmus University Rotterdam before returning to Amsterdam as full professor in 2014.
Victor teaches courses in financial accounting, management accounting, judgment and decision making, and experimental research methods in undergraduate, graduate, and executive programs.
In his research, he investigates how economic, cognitive, and social factors interact to determine how individuals produce and use accounting information. He has published in journals such as The Accounting Review, Journal of Accounting Research, Accounting Organizations & Society, Management Accounting Research, Behavioral Research in Accounting, European Accounting Review, Accounting and Business Research and Journal of Business Ethics.
Victor is associate editor of the European Accounting Review and serves on the editorial board of several academic journals including Accounting Organizations & Society, Accounting and Business Research, Behavioral Research in Accounting, Journal of Management Accounting Research, and Management Accounting Research. He is also the coordinator of the European Network for Experimental Accounting Research (ENEAR).
Victor lives in Amsterdam with his partner and their daughter. In his free time he enjoys traveling, food and wine, reading (fiction, history, science), running, watching sports (Ajax, professional cycling), and listening to music (opera).
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Working papers
Cardinaels, E., S. Kramer & V.S. Maas (2022). Steering through the fog: How color coding improves decision making in noisy environments.
Chan, E., J. Lill, & V.S. Maas (2022). Promote internally or hire externally? The role of gift exchange and performance measurement precision.
Ghita, R. & V.S. Maas (2022). The effects of reporting structure and reporting frequency on discretionary performance evaluations and employee effort.
Hecht, G., V.S. Maas & M. van Rinsum (2022). The effects of transparency and group incentives transparency on managers’ strategic promotion behavior.
Kshatriya, A. & V.S. Maas (2022) It’s a dirty job but…who will do it? How managers assign tasks that no one wants to do.
Maas, V.S. & B. Shi (2022). The effects of relative ability and target difficulty on managers’ delegation decisions.
All working papers are available on SSRN or upon request.
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Teaching
Victor teaches financial accounting, management accounting, judgment and decision making, and experimental research methods in undergraduate, graduate, and executive programs.
In academic year 2022/2023 he is responsible for
Financial Accounting 1 for Economics (BSc EBE)
Judgment & Decision Making in Accounting (MSc A&C)
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Publications
2022
- Maas, V. S. (2022). Experimental accounting research in The Netherlands. In K. Camfferman, H. Dekker, & E. Wiersma (Eds.), Reflecteren op Presteren: Liber Amicorum voor prof.dr. T.L.C.M. Groot (pp. 210-225). VU University Press. https://research.vu.nl/en/publications/reflecteren-op-presteren-liber-amicorum-voor-profdr-tlcm-groot
Maas, V. S., & Yin, H. (2022). Finding partners in crime? How transparency about managers’ behavior affects employee collusion. Accounting, Organizations and Society, 96, [101293]. https://doi.org/10.1016/j.aos.2021.101293 [details]- Maas, V. S., & Yin, H. (2022). The link between fraud and transparency. Strategic Finance, 103(12), 19-20. https://sfmagazine.com/post-entry/june-2022-the-link-between-fraud-and-transparency/ [details]
2021
- Brüggen, A., Maas, V. S., & Van den Abbeele, A. (2021). Replication in experimental management accounting research - an editorial. Journal of Management Control, 32(2), 155-160. https://doi.org/10.1007/s00187-021-00324-5 [details]
2020
- Kramer, S., & Maas, V. S. (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments. Behavioral Research in Accounting, 32(1), 87-100. https://doi.org/10.2308/bria-18-021 [details]
2018
- van Rinsum, M., Maas, V. S., & Stolker, D. (2018). Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting. European Accounting Review, 27(2), 383-399. https://doi.org/10.1080/09638180.2017.1304228 [details]
2017
- Maas, V. S., & Verdoorn, N. (2017). The effects of performance report layout on managers’ subjective evaluation judgments. Accounting and Business Research, 47(7), 731-751. https://doi.org/10.1080/00014788.2017.1324756 [details]
2016
- Bol, J. C., Kramer, S., & Maas, V. S. (2016). How control system design affects performance evaluation compression: The role of information accuracy and bonus transparency. Accounting, Organizations and Society, 51, 64-73. https://doi.org/10.1016/j.aos.2016.01.001 [details]
- Kramer, S., Maas, V. S., & van Rinsum, M. (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33, 16-24. https://doi.org/10.1016/j.mar.2016.03.004 [details]
2013
- Maas, V. S., & van Rinsum, M. (2013). How control system design influences performance misreporting. Journal of Accounting Research, 51(5), 1159-1186. https://doi.org/10.1111/1475-679X.12025 [details]
2012
- Maas, V., van Rinsum, M., & Towry, K. (2012). In search of informed discretion: an experimental investigation of fairness and trust reciprocity. The Accounting Review, 87(2), 617-644. https://doi.org/10.2308/accr-10205 [details]
2011
- Hartmann, F. G. H., & Maas, V. S. (2011). The effects of uncertainty on the roles of controllers and budgets: an exploratory study. Accounting and Business Research, 41(5), 439-458. https://doi.org/10.1080/00014788.2011.597656 [details]
- Maas, V. S., & Torres-Gonzalez, R. (2011). Subjective performance evaluation and gender discrimination. Journal of Business Ethics, 101(4), 667-681. https://doi.org/10.1007/s10551-011-0763-7 [details]
2010
- Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49. https://doi.org/10.2308/bria.2010.22.2.27 [details]
2009
- Maas, V. S., & Matejka, M. (2009). Balancing the dual responsibilities of business unit controllers: field and survey evidence. The Accounting Review, 84(4), 1233-1253. https://doi.org/10.2308/accr.2009.84.4.1233 [details]
- Naranjo-Gil, D., Maas, V. S., & Hartmann, F. G. H. (2009). How CFOs determine management accounting innovation: an examination of direct and indirect effects. European Accounting Review, 18(4), 667-695. https://doi.org/10.1080/09638180802627795 [details]
2008
- Naranjo Gil, D., Hartmann, F., & Maas, V. S. (2008). Top management team heterogeneity, strategic change and operational performance. British Journal of Management, 19(3), 222-234. https://doi.org/10.1111/j.1467-8551.2007.00545.x [details]
2022
- Maas, V. S., & Yin, H. (2022). Finding partners in crime? How transparency about managers’ behavior affects employee collusion. Accounting, Organizations and Society, 96, [101293]. https://doi.org/10.1016/j.aos.2021.101293 [details]
2021
- Brüggen, A., Maas, V. S., & Van den Abbeele, A. (2021). Replication in experimental management accounting research - an editorial. Journal of Management Control, 32(2), 155-160. https://doi.org/10.1007/s00187-021-00324-5 [details]
- Tierney, W., Hardy, J., Ebersole, C. R., Viganola, D., Clemente, E. G., Gordon, M., Hoogeveen, S., Haaf, J., Dreber, A., Johannesson, M., Pfeiffer, T., Huang, J. L., Vaughn, L. A., DeMarree, K., Igou, E. R., Chapman, H., Gantman, A., Vanaman, M., Wylie, J., ... Uhlmann, E. L. (2021). A creative destruction approach to replication: Implicit work and sex morality across cultures. Journal of Experimental Social Psychology, 93, [104060]. https://doi.org/10.1016/j.jesp.2020.104060 [details]
2020
- Kramer, S., & Maas, V. S. (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments. Behavioral Research in Accounting, 32(1), 87-100. https://doi.org/10.2308/bria-18-021 [details]
2018
- van Rinsum, M., Maas, V. S., & Stolker, D. (2018). Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting. European Accounting Review, 27(2), 383-399. https://doi.org/10.1080/09638180.2017.1304228 [details]
2017
- Maas, V. S., & Verdoorn, N. (2017). The effects of performance report layout on managers’ subjective evaluation judgments. Accounting and Business Research, 47(7), 731-751. https://doi.org/10.1080/00014788.2017.1324756 [details]
2016
- Bol, J. C., Kramer, S., & Maas, V. S. (2016). How control system design affects performance evaluation compression: The role of information accuracy and bonus transparency. Accounting, Organizations and Society, 51, 64-73. https://doi.org/10.1016/j.aos.2016.01.001 [details]
- Kramer, S., Maas, V. S., & van Rinsum, M. (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33, 16-24. https://doi.org/10.1016/j.mar.2016.03.004 [details]
2013
- Maas, V. S., & van Rinsum, M. (2013). How control system design influences performance misreporting. Journal of Accounting Research, 51(5), 1159-1186. https://doi.org/10.1111/1475-679X.12025 [details]
2012
- Maas, V., van Rinsum, M., & Towry, K. (2012). In search of informed discretion: an experimental investigation of fairness and trust reciprocity. The Accounting Review, 87(2), 617-644. https://doi.org/10.2308/accr-10205 [details]
2011
- Hartmann, F. G. H., & Maas, V. S. (2011). The effects of uncertainty on the roles of controllers and budgets: an exploratory study. Accounting and Business Research, 41(5), 439-458. https://doi.org/10.1080/00014788.2011.597656 [details]
- Maas, V. S., & Torres-Gonzalez, R. (2011). Subjective performance evaluation and gender discrimination. Journal of Business Ethics, 101(4), 667-681. https://doi.org/10.1007/s10551-011-0763-7 [details]
2010
- Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49. https://doi.org/10.2308/bria.2010.22.2.27 [details]
2009
- Maas, V. S., & Matejka, M. (2009). Balancing the dual responsibilities of business unit controllers: field and survey evidence. The Accounting Review, 84(4), 1233-1253. https://doi.org/10.2308/accr.2009.84.4.1233 [details]
- Naranjo-Gil, D., Maas, V. S., & Hartmann, F. G. H. (2009). How CFOs determine management accounting innovation: an examination of direct and indirect effects. European Accounting Review, 18(4), 667-695. https://doi.org/10.1080/09638180802627795 [details]
2008
- Naranjo Gil, D., Hartmann, F., & Maas, V. S. (2008). Top management team heterogeneity, strategic change and operational performance. British Journal of Management, 19(3), 222-234. https://doi.org/10.1111/j.1467-8551.2007.00545.x [details]
2022
- Maas, V. S. (2022). Experimental accounting research in The Netherlands. In K. Camfferman, H. Dekker, & E. Wiersma (Eds.), Reflecteren op Presteren: Liber Amicorum voor prof.dr. T.L.C.M. Groot (pp. 210-225). VU University Press. https://research.vu.nl/en/publications/reflecteren-op-presteren-liber-amicorum-voor-profdr-tlcm-groot
2022
- Maas, V. S., & Yin, H. (2022). The link between fraud and transparency. Strategic Finance, 103(12), 19-20. https://sfmagazine.com/post-entry/june-2022-the-link-between-fraud-and-transparency/ [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
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NHH Norwegian School of Economics
Adjunct Professorship - research mentorship and collaboration -
NHH Norwegian School of Economics
Adjunct professorship (research and teaching) -
Limperg Institute
Board member -
NBA VRC
PE onderwijs voor accountants en controllers via NBA/VRC.
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NHH Norwegian School of Economics
Maas, V. S., & Yin, H. (2022). Finding partners in crime? How transparency about managers’ behavior affects employee collusion. Accounting, Organizations and Society, 96, [101293].