I conduct experimental research in managerial accounting and business ethics, with an emphasis on compensation schemes and the role of moral values in managerial decision making. For example, in my most recent research, I study how the framing of managerial compensation in conjunction with stable managerial traits affect cooperative behavior. I study these phenomena in for-profit and not-for-profit organizations. My research has been published in academic journals such as Management Accounting Research, Public Management Review, or the Journal of Business Ethics. My research has regularly been featured in the public press such as Barron’s, Le Temps, VoxEU, or the Frankfurter Allgemeine Zeitung.

I teach cost accounting, management control, experimental methods, and business ethics courses in undergraduate, graduate and PhD programs.

In my spare time, I enjoy spending time with my family, collect vintage watches, and play tennis.

My Research

Selected Working Papers

The joint effects of a manager’s level of narcissism and incentive scheme on employee effort (with Miriam Maske and Bernhard Hirsch) (link)

  • Presented at MAS 2021, AAA 2020, ABO 2020

Moral commitment and corruption: Who is more likely to resist corrupt behavior? (with Stefan Linder and Carmen Tanner) (link)

  • Presented at EIASM Workshop for Business Ethics 2019

Earnings Management and Managerial Honesty: The Investors' Perspectives (with Rajna Gibson, Carmen Tanner and Alexander Wagner) (link)

  • Presented at AEA Meeting 2017, FMA Meeting 2017

Publications in Peer-Reviewed Journals

How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments (with Miriam Maske and Bernhard Hirsch)

  • Forthcoming in Management Accounting Research.

Negative media reporting and its effects on performance information use in public spending (with David Lindermüller and Bernhard Hirsch)

  • Forthcoming in Public Management Review. (link)

How corporate charitable giving reduces the costs of formal controls (with Bernhard Reichert)

  • Forthcoming in Journal of Business Ethics. (link)

Trading off financial and non-financial performance information to evaluate state-owned enterprise performance – a process tracing experiment (with David Lindermüller and Bernhard Hirsch)

  • Forthcoming in International Public Management Journal. (link)

Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature (with Christian Daumoser and Bernhard Hirsch)

  • Published in Journal of Management Control, 2018, 29(2): 1-45. (link)

Zur nachhaltigen Ausrichtung der Vergütungssysteme im Top-Management von Versicherungen – Eine Literaturanalyse und Gestaltungsempfehlungen für die Unternehmenspraxis (with Miriam Maske and Bernhard Hirsch)

  • Published in Betriebswirtschaftliche Forschung und Praxis, 2018, 70(1): 47-66. (link)

The impact of clawback provisions on information processing and investment behavior (with Bernhard Hirsch and Bernhard Reichert)

  • Published in Management Accounting Research, 2017, 37: 1-11. (link)

The influence of corporate social performance on employer attractiveness in the transport and logistics industry: Insights from German junior talent (with Thorsten Klaas-Wissing, Werner Sohn and Bernhard Hirsch)

  • Published in International Journal of Physical Distribution & Logistics Management, 2015, 45(5): 486-505. (link)

Visualization of data in management accounting reports: How supplementary graphs improve every-day management judgments (with Anna Seubert and Bernhard Hirsch)

  • Published in Journal of Applied Accounting Research, 2015, 16(2): 221-239. (link)

Functional fixation and the balanced scorecard: Adaption of BSC users´ judgment processes (with Joachim Schauß and Bernhard Hirsch)

  • Published in Journal of Accounting and Organizational Change, 2014, 10(4): 540-566. (link)

A lack of appetite for information and computation. Simple heuristics in food choice (with Michael Schulte-Mecklenbeck, Emanuel De Bellis, Nathalie Martin and Ralph Hertwig)

  • Published in Appetite, 2013, 71: 242-251. (link)

Selected Contributions in the Public Press

Investing in managerial honesty. VoxEU and The World Economic Forum, 05.11.2018 (link)

Honesty’s the Best Policy? Yes, Investors Say. Barron’s, 24.11.2017 (link)

L’intégrité morale peut répondre aux attentes des investisseurs. Le Temps, 12.10.2017 (link)

In der Krise versagt Boni-Rückforderung. Frankfurter Allgemeine Zeitung, 09.11.2015

Contributions in Books

Design options of sustainability-oriented incentive systems. 2018. In: Measuring and Controlling Sustainability: Spanning Theory and Practice. Taylor & Francis. (with Robert Huber and Bernhard Hirsch) (link)

An experimental study on CSR in junior managers’ project choice in an energy producing company. 2018. In: Measuring and Controlling Sustainability: Spanning Theory and Practice. Taylor & Francis. (with Dominik Fischer and Werner Sohn) (link)

Research Grants

ESSEC Business School Research grant (CRESSEC grant number 043-263-1-8-05-P-1) €4600 “Who is corrupt? Experimental research on petty corruption in an auditing setting” in 2018

My Teaching

I regularly teach cost accounting, management control, business ethics, and experimental methods on an undergraduate, graduate, and PhD level.

 

Exemplary courses taught:

  • An Introduction to Business Ethics and Sustainability Management (B.Sc.)
  • Cost Accounting (B. Sc.)
  • Current Topics and Management Control Research and Practice (M. Sc.)
  • Experimental Methods in Business Research (PhD)