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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3,510

SSRN CITATIONS
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Top 16,527

in Total Papers Citations

29

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 794 (32,635)
Citation 4

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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 (2018), Vol. 27, No. 2, 383-399.
Number of pages: 35 Posted: 15 Feb 2013 Last Revised: 08 Apr 2020
Marcel Van Rinsum, Victor S. Maas and David Stolker
RSM Erasmus University, University of Amsterdam Business School and Independent
Downloads 650 (42,828)
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 460 (66,457)
Citation 11

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

4.

Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments

Behavioral Research in Accounting, 32(1), 87-100
Number of pages: 35 Posted: 25 Jun 2014 Last Revised: 08 Apr 2020
Stephan Kramer and Victor S. Maas
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 418 (74,586)
Citation 1

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Performance evaluation, Performance appraisal, Escalation of commitment, 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 399 (78,768)

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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 289 (113,079)
Citation 1

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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 198 (164,633)
Citation 7

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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 170 (188,636)
Citation 4

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

9.

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

Accounting and Business Research, 47(7), 731-751.
Number of pages: 39 Posted: 15 Oct 2013 Last Revised: 08 Apr 2020
Victor S. Maas and Niels Verdoorn
University of Amsterdam Business School and DRV Corporate Finance
Downloads 129 (236,431)

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

10.

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 (672,100)
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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

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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

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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 (2)

Total Downloads: 74
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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 74 (536,829)

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Anticipation of reciprocity; Collusion; Internal transparency; Reciprocity

2.

The Effects of Group Incentives and Transparency on Managers' Strategic Promotion Behavior

Posted: 14 Feb 2018 Last Revised: 08 Apr 2020
Gary Hecht, Victor S. Maas and Marcel Van Rinsum
University of Illinois at Urbana-Champaign, University of Amsterdam Business School and RSM Erasmus University

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Promotion, Performance Evaluation, Transparency, Incentives, Strategic Behavior