Victor S. Maas

University of Amsterdam Business School

Plantage Muidergracht 12

Amsterdam, 1018TV

Netherlands

  • University of Amsterdam Business School

SCHOLARLY PAPERS

15

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3,331

SSRN CITATIONS
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Top 19,747

in Total Papers Citations

13

CROSSREF CITATIONS

28

Scholarly Papers (15)

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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
David Naranjo-Gil, Victor S. Maas and Frank G. H. Hartmann
Pablo de Olavide University, University of Amsterdam Business School and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 793 (31,156)
Citation 1

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

2.

Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting

European Accounting Review, Forthcoming
Number of pages: 35 Posted: 15 Feb 2013 Last Revised: 23 Mar 2017
Marcel Van Rinsum, Victor S. Maas and David Stolker
RSM Erasmus University, University of Amsterdam Business School and Independent
Downloads 644 (41,281)
Citation 1

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checklist; auditor independence; pro-client bias; audit judgment; aggressive accounting

3.

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 457 (64,035)
Citation 4

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

4.

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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 398 (75,612)
Citation 1

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

5.

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 397 (75,835)

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Performance Appraisal, Subjectivity, Gender, Sex Bias

6.

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 288 (108,725)

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Budgeting, Controllers, Management accounting, Uncertainty

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, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 190 (164,066)
Citation 5

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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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), University of Amsterdam Business School and RSM Erasmus University
Downloads 161 (189,765)
Citation 1

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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
David Naranjo-Gil, Frank G. H. Hartmann and Victor S. Maas
Pablo de Olavide University, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 3 (648,526)
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10.

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

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

11.

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

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

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

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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

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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

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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

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

Other Papers (1)

Total Downloads: 66
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1.

Finding Partners in Crime? How Internal Transparency Affects Employee Collusion

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 50 Posted: 27 Jul 2017 Last Revised: 02 Feb 2018
Victor S. Maas and Huaxiang Yin
University of Amsterdam Business School and Nanyang Technological University
Downloads 66 (536,829)

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Anticipation of reciprocity; Collusion; Internal transparency; Reciprocity