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Volker Laux

University of Texas at Austin - McCombs School of Business

Aubrey and Elsie Fariss Professor in Accounting

Austin, TX 78712

United States

  • University of Texas at Austin - McCombs School of Business

SCHOLARLY PAPERS

21

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Top 3,240

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10,251

CITATIONS
Rank 5,817

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Top 5,817

in Total Papers Citations

87

Scholarly Papers (21)

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1.

Board Committees, CEO Compensation, and Earnings Management

Downloads 2,253 ( 5,042)
Citation 14

Board Committees, CEO Compensation, and Earnings Management

Number of pages: 43 Posted: 03 Mar 2008 Last Revised: 04 Mar 2008
Christian Laux and Volker Laux
Vienna University of Economics and Business and University of Texas at Austin - McCombs School of Business
Downloads 2,253 (4,939)
Citation 14

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Corporate Governance, Executive Compensation, Earnings Management, Board Oversight

Board Committees, CEO Compensation, and Earnings Management

Accounting Review, Vol. 84, No. 3, 2009
Posted: 13 Nov 2008 Last Revised: 20 May 2009
Christian Laux and Volker Laux
Vienna University of Economics and Business and University of Texas at Austin - McCombs School of Business

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corporate governance, executive compensation, earnings management, board oversight

2.

Corporate Governance, Accounting Conservatism, and Manipulation

Downloads 1,474 ( 10,248)

Corporate Governance, Accounting Conservatism, and Manipulation

Number of pages: 41 Posted: 17 Apr 2013 Last Revised: 21 Aug 2015
Judson Caskey and Volker Laux
University of California, Los Angeles (UCLA) - Accounting Area and University of Texas at Austin - McCombs School of Business
Downloads 1,474 (10,038)

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Governance, optimism, conservative accounting, earnings manipulation, earnings management

Corporate Governance, Accounting Conservatism, and Manipulation

Management Science, Forthcoming
Posted: 23 Aug 2015
Judson Caskey and Volker Laux
University of California, Los Angeles (UCLA) - Accounting Area and University of Texas at Austin - McCombs School of Business

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Governance, conservative accounting, earnings manipulation, investment

3.

Auditor Liability and Client Acceptance Decisions

Downloads 833 ( 24,609)
Citation 6

Auditor Liability and Client Acceptance Decisions

Number of pages: 41 Posted: 02 Apr 2008 Last Revised: 17 May 2009
Volker Laux and Paul Newman
University of Texas at Austin - McCombs School of Business and University of Texas at Austin - Department of Accounting
Downloads 833 (24,209)
Citation 6

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Auditor Liability, Client Acceptance Decisions

Auditor Liability and Client Acceptance Decisions

Accounting Review, Vol. 85, No. 1, 2010
Posted: 17 May 2009 Last Revised: 14 Sep 2010
Volker Laux and Paul Newman
University of Texas at Austin - McCombs School of Business and University of Texas at Austin - Department of Accounting

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Auditor Liability, Client Acceptance Decisions

4.

Board Independence and CEO Turnover

Downloads 719 ( 30,263)
Citation 24

Board Independence and CEO Turnover

Number of pages: 35 Posted: 29 Apr 2005
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 719 (29,784)
Citation 24

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Corporate Governance, Board Independence, Severance Pay, CEO Turnover, Incentive Compensation, Renegotiation

Board Independence and CEO Turnover

Journal of Accounting Research, Vol. 46, No. 1, 2008
Posted: 20 Jul 2007 Last Revised: 31 Dec 2008
Volker Laux
University of Texas at Austin - McCombs School of Business

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Corporate Governance, Board Independence, Severance Pay, CEO Turnover, Incentive Compensation, Renegotiation

5.

Executive Pay, Innovation, and Risk-Taking

Downloads 613 ( 37,480)
Citation 1

Executive Pay, Innovation, and Risk-Taking

Number of pages: 43 Posted: 15 Jan 2010 Last Revised: 29 Jul 2014
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 613 (36,918)
Citation 1

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Executive Pay, Stock Options, Restricted Stock, Severance Pay

Executive Pay, Innovation, and Risk‐Taking

Journal of Economics & Management Strategy, Vol. 24, Issue 2, pp. 275-305, 2015
Number of pages: 31 Posted: 06 May 2015
Volker Laux
University of Texas at Austin - McCombs School of Business
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Citation 1
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Executive Pay, Innovation, and Risk-Taking

Journal of Economics and Management Strategy, Forthcoming
Posted: 09 Mar 2014
Volker Laux
University of Texas at Austin - McCombs School of Business

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Executive Pay, Stock Options, Restricted Stock, Severance Pay

6.

Insider versus Outsider CEOs, Executive Compensation, and Accounting Manipulation

Downloads 440 ( 57,152)

Insider versus Outsider CEOs, Executive Compensation, and Accounting Manipulation

Number of pages: 45 Posted: 19 Apr 2014 Last Revised: 03 Aug 2017
Prasart Jongjaroenkamol and Volker Laux
Singapore Management University - School of Accountancy and University of Texas at Austin - McCombs School of Business
Downloads 400 (63,598)

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Insider vs Outsider CEO, CEO Turnover, Compensation, Accounting Manipulation

Insider versus Outsider CEOS, Executive Compensation, and Accounting Manipulation

Journal of Accounting & Economics, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-68
Number of pages: 46 Posted: 20 Mar 2017
Prasart Jongjaroenkamol and Volker Laux
Singapore Management University - School of Accountancy and University of Texas at Austin - McCombs School of Business
Downloads 40 (390,286)

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Insider vs Outsider CEO, CEO Turnover, Compensation, Accounting Manipulation

7.

On the Value of Influence Activities for Capital Budgeting

Downloads 356 ( 73,605)
Citation 3

On the Value of Influence Activities for Capital Budgeting

Number of pages: 23 Posted: 15 Jan 2003
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 356 (73,002)
Citation 3

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Influence Activities, Capital Butgeting, Principal-Agent, Information Acquisition

On the Value of Influence Activities for Capital Budgeting

Journal of Economic Behavior and Organization, Vol. 65, 2008
Posted: 26 Mar 2006 Last Revised: 30 Dec 2008
Volker Laux
University of Texas at Austin - McCombs School of Business

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Capital Budgeting, Influence Activities, Principal-Agent, Information Acquisition

8.

Performance Measurement and Information Production

Downloads 351 ( 74,892)

Performance Measurement and Information Production

Number of pages: 20 Posted: 03 Dec 2004
Christian Laux and Volker Laux
Vienna University of Economics and Business and University of Texas at Austin - McCombs School of Business
Downloads 351 (74,284)

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Performance measurement, information acquisition

Performance Measurement and Information Production

Journal of Institutional and Theoretical Economics, Vol. 162, 2006
Posted: 26 Mar 2006 Last Revised: 31 Dec 2008
Christian Laux and Volker Laux
Vienna University of Economics and Business and University of Texas at Austin - McCombs School of Business

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Performance measurement, information acquisition

9.

Stock Option Vesting Conditions, CEO Turnover, and Myopic Investment

Downloads 282 ( 95,637)
Citation 6

Stock Option Vesting Conditions, CEO Turnover, and Myopic Investment

Number of pages: 44 Posted: 12 Nov 2010 Last Revised: 24 Jun 2011
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 282 (95,150)
Citation 6

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Executive Pay, Stock Option Vesting Conditions, Myopic Investment, CEO Turnover

Stock Option Vesting Conditions, CEO Turnover, and Myopic Investment

Journal of Financial Economics (JFE), Forthcoming
Posted: 02 Jan 2012
Volker Laux
University of Texas at Austin - McCombs School of Business

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Executive Compensation, Stock Option Vesting Conditions, Myopic Investment, CEO Turnover

10.

Managerial Reporting, Overoptimism, and Litigation Risk

Downloads 264 (102,972)
Citation 2

Managerial Reporting, Overoptimism, and Litigation Risk

Tuck School of Business Working Paper No. 2011-87
Number of pages: 41 Posted: 27 May 2010 Last Revised: 21 Jun 2011
Volker Laux and Phillip C. Stocken
University of Texas at Austin - McCombs School of Business and Dartmouth College - Tuck School of Business
Downloads 264 (102,465)
Citation 2

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Disclosure, Overconfidence, Litigation Risk, Earnings Management

Managerial Reporting, Overoptimism, and Litigation Risk

Journal of Accounting & Economics (JAE), Forthcoming, Tuck School of Business Working Paper No. 2012-106
Posted: 06 Feb 2012
Volker Laux and Phillip C. Stocken
University of Texas at Austin - McCombs School of Business and Dartmouth College - Tuck School of Business

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Mandatory Disclosure, Litigation Risk, Overoptimism, Earnings Management

11.

Corporate Governance, Board Oversight, and CEO Turnover

Foundations and Trends in Accounting, Forthcoming
Number of pages: 80 Posted: 09 Jun 2014 Last Revised: 10 Sep 2014
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 260 (66,314)
Citation 22

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12.

The Effects of Litigation Risk on Board Oversight and CEO Incentive Pay

Downloads 246 (110,422)
Citation 5

The Effects of Litigation Risk on Board Oversight and CEO Incentive Pay

Number of pages: 56 Posted: 27 Aug 2008 Last Revised: 14 Jan 2010
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 246 (109,915)
Citation 5

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Corporate Governance, Director Liability, Board Oversight, CEO Incentive Pay, Earnings Management

Effects of Litigation Risk on Board Oversight and CEO Incentive Pay

Management Science, Vol. 56, No. 6, 2010
Posted: 18 Feb 2010 Last Revised: 14 Sep 2010
Volker Laux
University of Texas at Austin - McCombs School of Business

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Corporate Governance, Director Liability, Board Oversight, CEO Incentive Pay, Earnings Management

13.

On the Benefits of Allowing CEOs to Time Their Stock Option Exercises

Downloads 239 (113,714)
Citation 4

On the Benefits of Allowing CEOs to Time Their Stock Option Exercises

Number of pages: 42 Posted: 25 Oct 2006 Last Revised: 13 Oct 2007
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 239 (113,222)
Citation 4

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corporate governance, insider trading, executive compensation, executive stock options, real options, timing of stock option exercises

On the Benefits of Allowing CEOs to Time Their Stock Option Exercises

RAND Journal of Economics, Vol. 41, No. 1, 2010
Posted: 19 Oct 2009 Last Revised: 28 Feb 2010
Volker Laux
University of Texas at Austin - McCombs School of Business

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Corporate Governance, Insider Trading, Executive Compensation, Timing of Stock Option Exercises

14.

The Ignored Performance Measure

Downloads 188 (143,280)

The Ignored Performance Measure

Number of pages: 43 Posted: 21 Nov 2004
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 174 (153,679)

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Performance Measure, Multi-Task Agency Problem

The Ignored Performance Measure

Journal of Economics & Management Strategy, Vol. 15, No. 3, pp. 707-733, Fall 2006
Number of pages: 27 Posted: 20 Jul 2006
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 14 (523,453)
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15.

Pay Convexity, Earnings Manipulation, and Project Continuation

Accounting Review, Forthcoming
Number of pages: 49 Posted: 09 Mar 2014 Last Revised: 04 Jun 2014
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 109 (223,963)

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pay convexity, accounting manipulation, project continuation, reporting discretion

16.

Supporting and Assessing Agents

Downloads 107 (226,974)

Supporting and Assessing Agents

Number of pages: 35 Posted: 27 Nov 2015 Last Revised: 28 Mar 2017
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 107 (228,197)

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ability assessment, resource allocation, career concerns, incentive contracting, termination/promotion

Supporting and Assessing Agents

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 14 Nov 2017
Volker Laux
University of Texas at Austin - McCombs School of Business

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ability assessment; career concerns; incentive contracting; re-source allocation; termination/promotion

17.

Debt Covenants, Renegotiation, and Accounting Manipulation

Number of pages: 49 Posted: 11 Feb 2017 Last Revised: 30 Nov 2017
Volker Laux
University of Texas at Austin - McCombs School of Business
Downloads 0 (141,846)

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18.

On the Litigation Explanation for Conservatism

Number of pages: 39 Posted: 05 Aug 2016 Last Revised: 18 Feb 2018
Sebastian Kronenberger and Volker Laux
University Hannover and University of Texas at Austin - McCombs School of Business
Downloads 0 (81,163)

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Auditing, Conservatism, Litigation

19.

Effects of Accounting Conservatism on Investment Efficiency and Innovation

Number of pages: 43 Posted: 19 May 2016 Last Revised: 02 Sep 2017
Volker Laux and Korok Ray
University of Texas at Austin - McCombs School of Business and Texas A&M University - Mays Innovation Research Center
Downloads 0 (49,471)

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Optimal contracting, Innovation, Accounting conservatism, Investment efficiency

20.

Accounting Standards, Regulatory Enforcement, and Innovation

Number of pages: 48 Posted: 10 Jan 2016 Last Revised: 16 May 2017
Volker Laux and Phillip C. Stocken
University of Texas at Austin - McCombs School of Business and Dartmouth College - Tuck School of Business
Downloads 0 (97,180)

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Accounting Standards, Regulatory Enforcement, Innovation, Manipulation

21.

Valuation and Communication: Two Conflicting Roles of Stock Price

Robert H. Smith School Research Paper No. RHS 2707371
Number of pages: 31 Posted: 23 Dec 2015
Robert J. Bloomfield, Volker Laux, Nicholas Seybert and Michael G. Williamson
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Texas at Austin - McCombs School of Business, University of Maryland - Department of Accounting & Information Assurance and University of Illinois at Urbana-Champaign - Department of Accountancy
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valuation, communication, stock price informativeness, switching costs