Prof. dr. J.F.M.G. (Jan) Bouwens
Faculteit Economie en Bedrijfskunde
Sectie Accounting
Bezoekadres
- Plantage Muidergracht 12
- Kamernummer: M2.19
Postadres
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Postbus 15953
1001 NL Amsterdam
Contactgegevens
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Publicaties
- refereed (8)
- wetenschappelijk (8)
- vakpublicatie (11)
- populair wetenschappelijk (23)
- erkenning (2)
- supervised theses (3)
- working papers / preprints (1)
2024
- Bouwens, J., Hofmann, C., & Schwaiger, N. (2024). Target Setting in Hierarchies: The Role of Middle Managers. Journal of Accounting Research , 62(1), 375-410. https://doi.org/10.1111/1475-679X.12508
2023
Abernethy, M. A., Bouwens, J., Hofmann, C., & van Lent, L. (2023). Altruism, social norms, and incentive contract design. Review of Accounting Studies, 28(2), 570-614. https://doi.org/10.1007/s11142-021-09649-x [details]
2019
- Bouwens, J., & Kroos, P. (2019). The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms. Management Accounting Research, 43, 29-44. Advance online publication. https://doi.org/10.1016/j.mar.2018.07.004 [details]
2018
- Bouwens, J. F. M. G., & Kroos, P. (Accepted/In press). The Effect of Organizational Hierarchy on Loan rates and Risk Assessments. Management Accounting Research.
- Bouwens, J., Hofmann, C., & van Lent, L. (2018). Performance Measures and Intra-Firm Spillovers: Theory and Evidence. Journal of Management Accounting Research, 30(3), 117-144. https://doi.org/10.2308/jmar-51903 [details]
2017
- Abernethy, M. A., Bouwens, J., & Kroos, P. (2017). Organization identity and earnings manipulation. Accounting, Organizations and Society, 58, 1-14. https://doi.org/10.1016/j.aos.2017.04.002 [details]
- Bouwens, J., & Kroos, P. (2017). The Interplay between Forward-Looking Measures and Target Setting. Management Science, 63(9), 2868-2884. https://doi.org/10.1287/mnsc.2016.2481 [details]
2011
- Bouwens, J., & Kroos, P. (2011). Target Ratcheting and Effort Reduction. Journal of Accounting and Economics, 51, 171-185. https://doi.org/10.1016/j.jacceco.2010.07.002 [details]
2020
- Abernethy, M., Bouwens, J. F. M. G., & van Lent, L. (2020). Leadership and control system design. Management Accounting Research, 21(1), 2-16. https://doi.org/10.1016/j.mar.2009.10.002
2016
- Bouwens, J. F. M. G., & Steens, B. (2016). Full-Cost Transfer Pricing and Cost Management. Journal of Management Accounting Research, 28(3), 63-81. https://doi.org/10.2139/ssrn.1329404
2013
- Abernethy, M., Bouwens, J. F. M. G., & van Lent, L. (2013). The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers. Contemporary Accounting Research, 30(3), 925-961. https://doi.org/10.1111/j.1911-3846.2012.01178.x
2007
- Bouwens, J. F. M. G., & van Lent, L. (2007). Assessing the performance of business unit managers. Journal of Accounting Research , 45(4), 667-697. https://doi.org/10.1111/j.1475-679X.2007.00251.x
2006
- Bouwens, J. F. M. G., & van Lent, L. (2006). Performance measure properties and the effect of incentive contracts. Journal of Management Accounting Research, 18(1), 55-75. https://ssrn.com/abstract=909801
2005
- Abernethy, M., & Bouwens, J. F. M. G. (2005). Determinants of accounting innovation implementation. Abacus, 41(3), 217-240. https://doi.org/10.1111/j.1467-6281.2005.00180.x
2004
- Abernethy, M., Bouwens, J. F. M. G., & van Lent, L. (2004). Determinants of Control System Design in Divisionalized Firms. The Accounting Review, 79(3), 545-570. https://www.jstor.org/stable/3203269
2000
- Bouwens, J., & Abernethy, M. A. (2000). The consequences of customization on the use of Management Accounting Systems. Accounting, Organizations and Society, 25(3), 221-241. https://doi.org/10.1016/S0361-3682(99)00043-4
2021
- Bik, O., & Bouwens, J. (2021). Audit firm incentives and audit firm culture: the role of the auditee. In Audit Firm Culture: Challenge. Trust. Transformation.: A Collection of Perspectives (pp. 34-36). Financial Reporting Council. https://www.frc.org.uk/getattachment/fe2b0d35-aeb0-4d3c-8c96-cb04ac0f449d/FRC-Audit-Firm-Culture-Collection-of-Perspectives_December-2021.pdf [details]
- Bouwens, J. (Author). (2021). Accountants will save the world. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/6/accountants-will-save-the-world/ [details]
- Bouwens, J. (Author). (2021). Als ESG-maatstaf is winst ontijdig en onvolledig. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/3/als-esg-maatstaf-is-winst-ontijdig-en-onvolledig/ [details]
- Bouwens, J. (Author). (2021). De eenvoud van de leugen versus de complexiteit van de waarheid. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/9/de-eenvoud-van-de-leugen-versus-de-complexiteit-van-de-waarheid/ [details]
- Bouwens, J. (Author). (2021). Innovatie onder druk. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/7/innovatie-onder-druk/ [details]
- Bouwens, J. (Author). (2021). Loodgieters, limoenen, regels en vrijwillige controle. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/11/loodgieters-limoenen-regels-en-vrijwillige-controle/ [details]
- Bouwens, J. (Author). (2021). Met de E uit ESG is de wetenschap verder dan wordt beweerd. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/10/met-de-e-uit-esg-is-de-wetenschap-verder-dan-wordt-beweerd/ [details]
- Bouwens, J. (Author). (2021). Missen van milieutarget moet pijn doen. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/1/missen-van-milieutarget-moet-pijn-doen/ [details]
- Bouwens, J. (Author). (2021). Planningsfouten van de EU en van farmaceuten. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/2/planningsfouten-van-de-eu-en-van-farmaceuten/ [details]
- Bouwens, J. (Author). (2021). Waarom de accountant ESG liefst mijdt, maar zou moeten omarmen. Web publication or website, Accountant. https://www.accountant.nl/discussie/columns/2021/4/waarom-de-accountant-esg-liefst-mijdt-maar-zou-moeten-omarmen/ [details]
2015
- Bouwens, J. (2015). Onbekend maakt onbemind. Management Control & Accounting, 2015(6), 43. https://www.nbavrc.nl/Documents/MCA/2015-12/Onbekend%20maakt%20onbemind.pdf [details]
2023
- Bissessur, S. W., & Bouwens, J. F. M. G. (2023). SVB collapse was apparent if you read the footnotes. Financial Times. https://www.ft.com/content/002b2aac-b7d1-425a-9b64-ffb01135418e
- Bouwens, J. F. M. G. (2023). PwC’s tax division could learn from its audit unit. Financial Times. https://www.ft.com/content/50002e6c-d2ca-4444-b7b9-828b42770ec7
2021
- Bouwens, J. F. M. G. (2021). 'Big Tech' reguleert zichzelf: door hun werknemers. NRC Opinie. https://www.nrc.nl/nieuws/2021/03/14/big-tech-reguleert-zichzelf-door-hun-werknemers-a4035469
- Bouwens, J. F. M. G. (2021). Alleen naar accountants kijken lost het probleem niet op. Het Financieele Dagblad - Opinie & Dialoog. https://fd.nl/opinie/1398784/alleen-naar-accountants-kijken-lost-het-probleem-niet-op-pwl1cadUxEGc
- Bouwens, J. F. M. G. (2021). Beleggen in fossiel: moeten we bijsturen of uitstappen? Het Financieele Dagblad - Opinie & Dialoog. https://fd.nl/opinie/1417370/beleggen-in-fossiel-moeten-we-bijsturen-of-uitstappen-pwl1cadUxEGc
- Bouwens, J. F. M. G. (2021). Incompetentie ondermijnt het draagvlak van de Europese Unie. Het Financieele Dagblad - Opinie & Dialoog. https://fd.nl/opinie/1377581/incompetentie-ondermijnt-het-draagvlak-van-de-europese-unie-pwl1cadUxEGc
- Bouwens, J. F. M. G. (2021). Opinie: Beleggingsstop voor ABP in de fossiele industrie helpt klimaat niet. De Volkskrant Opinie. https://www.volkskrant.nl/columns-opinie/opinie-beleggingsstop-voor-abp-in-de-fossiele-industrie-helpt-klimaat-niet~bbf8eca4/
- Bouwens, J. F. M. G. (2021). Verhogen van de vaccinatiegraad kan verrassend eenvoudig zijn. Het Financieele Dagblad - Opinie & Dialoog.
- Bouwens, J. F. M. G. (Author). (2021). Actie UvA Fossielvrij zal het tegenovergestelde bereiken van wat ze wil. Web publication or website, Folia. https://www.folia.nl/opinie/147225/actie-uva-fossielvrij-zal-het-tegenovergestelde-bereiken-van-wat-ze-wil
- Bouwens, J. F. M. G. (Author). (2021). Alcohol op de universiteit is helemaal niet gek. Web publication or website, Folia. https://www.folia.nl/opinie/147433/alcohol-op-de-universiteit-is-helemaal-niet-gek
- Bouwens, J. F. M. G. (Author). (2021). De term dekolonisatie verdeelt mensen meer dan dat het verbindt. Web publication or website, Folia. https://www.folia.nl/opinie/147865/de-term-dekolonisatie-verdeelt-mensen-meer-dan-dat-het-verbindt
- Bouwens, J. F. M. G. (Author). (2021). Letter: Democracy does not always follow prosperity. Web publication or website, Financial Times. https://www.ft.com/content/31a9c2f4-5b7b-4461-96cc-8aff08d7640d
- Bouwens, J. F. M. G. (Author). (2021). Letter: Manzoni’s novel throws light on the lira collapse. Web publication or website, Financial Times. https://www.ft.com/content/a8298641-6e5a-4efe-a956-f801523608c4
- Bouwens, J. F. M. G. (Author). (2021). Letter: Restructuring will not protect audit reputations. Web publication or website, Financial Times. https://www.ft.com/content/f747a98f-dd0c-48ff-b783-e7bdbc861c9c
- Bouwens, J. F. M. G. (Author). (2021). Letter: Von der Leyen given a lesson in economics 101. Web publication or website, Financial Times. https://www.ft.com/content/78a2c1c1-42fe-4ff3-b216-bfa3b3075315
- Bouwens, J. F. M. G. (Author). (2021). Vertrek Shell is slecht voor groene transitie. Web publication or website, NRC-online. https://www.nrc.nl/nieuws/2021/11/20/brieven-38-a4066212
2018
- Bouwens, J. (2018). Policing audits has to add up for all of us. Daily Telegraph. https://www.telegraph.co.uk/business/2018/12/24/policing-audits-has-add-us/
- Bouwens, J. F. M. G. (2018). Abandoning quarterly reporting would increase the cost of capital. Financial Times. https://www.ft.com/content/631dba1e-a6de-11e8-926a-7342fe5e173f
- Bouwens, J. F. M. G. (2018). Evidence does not support ‘conflict of interest’ worries. Financial Times. https://www.ft.com/content/78116a6a-2b78-11e8-a34a-7e7563b0b0f4
- Bouwens, J. F. M. G. (2018). Shell’s ‘massive’ step on carbon may be cosmetic. Financial Times. https://www.ft.com/content/93c6824c-f961-11e8-af46-2022a0b02a6c
2015
- Bouwens, J. F. M. G. (2015). Hou vooral de slimme terrorist in de gaten. NRC Handelsblad.
- Bouwens, J. F. M. G. (2015). Volg de Fransen niet. NRC Handelsblad.
- Bouwens, J. F. M. G. (2015). Wat Volkswagen kan leren van Siemens. Volkskrant.
Mediaoptreden
- Bouwens, J. (02-06-2023). PwC’s tax division could learn from its audit unit [Print] Financial Times. Resilient society & financial stability.
- Bosman, T. & Bouwens, J. (28-09-2020). Accountantskosten small caps zijn niet verdubbeld [Web] accountant.nl. Accountantskosten small caps zijn niet verdubbeld. https://www.accountant.nl/achtergrond/2020/9/accountantskosten-small-caps-zijn-niet-verdubbeld/
2023
2021
2021
- Bosman, T., Bik, O., & Bouwens, J. F. M. G. (2021). Audit Firm Culture, Audit Quality and Office Growth: Multi-method Evidence.
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Nevenwerkzaamheden
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Foundation for auditing research
Managing director
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Foundation for auditing research
Abernethy, M. A., Bouwens, J., Hofmann, C., & van Lent, L. (2023). Altruism, social norms, and incentive contract design. Review of Accounting Studies, 28(2), 570-614.