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.

You can also find more on my research in a Viadrina podcast (in German): Part1.

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

Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation (with Miriam Maske) (link)

The interactive effects of manager narcissism and the framing of the manager’s incentive scheme on employee effort (with Miriam Maske and Bernhard Hirsch). Presented at MAS 2021, AAA 2020, ABO 2020 (link)

Earnings Management and Managerial Honesty: The Investors' Perspectives (with Rajna Gibson, Carmen Tanner and Alexander Wagner). Presented at AEA Meeting 2017, FMA Meeting 2017 (link)

Selected Publications

For a complete list of publications, see my Google Scholar or ORCiD accounts.

 

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

  • Public Management Review, in press. (link)

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

  • Journal of Business Ethics, 2022. (link)

Does moral commitment predict resistance to corruption? experimental evidence from a bribery game (with Carmen Tanner and Stefan Linder)

  • PloS one, 2022. (link)

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

  • Management Accounting Research, 2021. (link)

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

  • Management Accounting Research, 2017. (link)

The influence of coporate social performance on employer attractiveness in the transport and logistics industry (with Werner Sohn, Thorsten Klaas-Wissing and Bernhard Hirsch)

  • International Journal of Physical Distribution and Logistics Management, 2015. (link)

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

  • Journal of Accounting and Organizational Change, 2014. (link)

Selected Contributions in the Public Press

What kind of person can resist corruption? Psychology Today, 15.03.2022 (link)

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

Research Grants

ESSEC Business School Research grant (CERESSEC 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 teach cost accounting, management control, business ethics, and experimental methods on an undergraduate, graduate, and PhD level. I have been teaching at institutions such as European University Viadrina, ESCP Berlin, Zeppelin University, or UniBW Munich.

 

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)