Victor S. Maas

University of Amsterdam Business School

Roetersstraat 18

Amsterdam, 1018WB

Netherlands

SCHOLARLY PAPERS

15

DOWNLOADS
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SSRN RANKINGS

Top 16,948

in Total Papers Downloads

2,139

CITATIONS
Rank 26,970

SSRN RANKINGS

Top 26,970

in Total Papers Citations

9

Scholarly Papers (15)

1.

How CFO's Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects

European Accounting Review, Vol.18, No. 4, pp. 667-695
Number of pages: 55 Posted: 10 Nov 2008 Last Revised: 12 Jun 2014
Pablo de Olavide University, University of Amsterdam Business School and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 683 (25,754)
Citation 3

Abstract:

Management accounting innovation, management accounting change, upper echelon theory, strategy, performance, balanced scorecard, activity-based costing, benchmarking, healthcare industry, hospitals

2.

How Control System Design Influences Performance Misreporting

Forthcoming in Journal of Accounting Research
Number of pages: 43 Posted: 21 Jun 2010 Last Revised: 25 Jul 2014
Victor S. Maas and Marcel Van Rinsum
University of Amsterdam Business School and RSM Erasmus University
Downloads 417 (53,040)
Citation 3

Abstract:

performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion.

3.

Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting

Posted: 15 Feb 2013 Last Revised: 12 Oct 2016
Marcel Van Rinsum, Victor S. Maas and David Stolker
RSM Erasmus University, University of Amsterdam Business School and Independent

Abstract:

auditor independence, checklists, decision aids, professional skepticism, Judgment Bias

4.

Subjective Performance Evaluation and Gender Discrimination

Journal of Business Ethics, Forthcoming
Number of pages: 35 Posted: 15 Jan 2011
Victor S. Maas and Raquel Torres González
University of Amsterdam Business School and affiliation not provided to SSRN
Downloads 328 (62,398)

Abstract:

Performance Appraisal, Subjectivity, Gender, Sex Bias

5.

The Effects of Uncertainty on the Roles of Controllers and Budgets: An Exploratory Study

Accounting and Business Research, Forthcoming
Number of pages: 45 Posted: 18 Jun 2011 Last Revised: 05 Aug 2013
Frank G. H. Hartmann and Victor S. Maas
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 188 (104,397)
Citation 1

Abstract:

Budgeting, Controllers, Management accounting, Uncertainty

6.

The Effects of Performance Report Layout on Managers’ Subjective Evaluation Judgments

Posted: 15 Oct 2013 Last Revised: 12 Oct 2016
Victor S. Maas and Niels Verdoorn
University of Amsterdam Business School and DRV Corporate Finance

Abstract:

subjective performance evaluation, leniency, compression, presentation format, performance report layout, balanced scorecard

7.

How Control System Design Affects Performance Evaluation Compression: The Role of Information Accuracy and Outcome Transparency

Accounting, Organizations and Society, Forthcoming
Number of pages: 35 Posted: 21 Aug 2013 Last Revised: 29 Jan 2016
Jasmijn C. Bol, Stephan Kramer and Victor S. Maas
Tulane University - A.B. Freeman School of Business, affiliation not provided to SSRN and University of Amsterdam Business School
Downloads 64 (166,656)

Abstract:

subjective performance evaluation, performance measurement, information accuracy, transparency, compression

8.

Relative Performance Information, Rank Ordering and Employee Performance: A Research Note

Management Accounting Research, Forthcoming
Number of pages: 32 Posted: 08 Sep 2015 Last Revised: 22 Mar 2016
Stephan Kramer, Victor S. Maas and Marcel Van Rinsum
affiliation not provided to SSRN, University of Amsterdam Business School and RSM Erasmus University
Downloads 34 (197,238)

Abstract:

Experiment, Performance, Ranking, Relative performance information, Social comparison, Status incentives.

9.

Top Management Team Heterogeneity, Strategic Change and Operational Performance

British Journal of Management, Vol. 19, Issue 3, pp. 222-234, September 2008
Number of pages: 13 Posted: 06 Aug 2008
Pablo de Olavide University, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 2 (509,496)
Citation 2

Abstract:

10.

Selective Attention to Performance Measures and Bias in Subjective Performance Evaluations: An Eye-Tracking Study

Number of pages: 43 Posted: 25 Jun 2014 Last Revised: 07 Oct 2016
Stephan Kramer and Victor S. Maas
affiliation not provided to SSRN and University of Amsterdam Business School
Downloads 0 (145,407)

Abstract:

Performance evaluation, Performance appraisal, Bias, Eye-tracking, Balanced Scorecard

11.

How Control System Design Influences Performance Misreporting

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Victor S. Maas and Marcel Van Rinsum
University of Amsterdam Business School and RSM Erasmus University

Abstract:

performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion

12.

Are Permanent and Temporary Management Accountants Equally Likely to Manage Earnings? Evidence from the Netherlands

Posted: 16 Dec 2011 Last Revised: 30 Jan 2013
Victor S. Maas, Marcel Van Rinsum and Nico Veerman
University of Amsterdam Business School, RSM Erasmus University and Independent

Abstract:

Earnings management, management accountants, Ethical ideology, Professional commitment, Temporary work

13.

In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity

Accounting Review, Vol. 87, No. 2, 2012
Posted: 11 Dec 2008 Last Revised: 13 Dec 2011
Victor S. Maas, Marcel Van Rinsum and Kristy L. Towry
University of Amsterdam Business School, RSM Erasmus University and Emory University

Abstract:

subjective performance evaluation, incentive contracting, discretion, reciprocity, fairness, trust, third-party intervention

14.

Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure and Machiavellianism

Behavioral Research in Accounting, Vol. 22, No. 2, pp. 27-49
Posted: 15 Aug 2007 Last Revised: 29 Mar 2013
Frank G. H. Hartmann and Victor S. Maas
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School

Abstract:

Controllers, budget slack, ethics, social pressure, conflict of interest, Machiavellianism

15.

Balancing the Dual Responsibilities of Business Unit Controllers: Field and Survey Evidence

Accounting Review, Vol. 84, No. 4, 2009
Posted: 15 Feb 2007 Last Revised: 29 Mar 2013
Victor S. Maas and Michal Matejka
University of Amsterdam Business School and Arizona State University

Abstract:

Controllers, management accountants, role conflict, role ambiguity, earnings management, budgeting