Victor S. Maas

University of Amsterdam - Amsterdam Business School

Spui 21

Amsterdam, 1018 WB

Netherlands

  • University of Amsterdam - Amsterdam Business School

SCHOLARLY PAPERS

18

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60

CROSSREF CITATIONS

17

Scholarly Papers (18)

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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, Frank G. H. Hartmann and Frank G. H. Hartmann
Pablo de Olavide University, University of Amsterdam - Amsterdam Business School and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)Radboud University Nijmegen
Downloads 832 (44,569)
Citation 8

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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 - Amsterdam Business School and Independent
Downloads 684 (57,943)
Citation 1

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

3.

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 - Amsterdam Business School
Downloads 536 (78,971)
Citation 2

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Performance evaluation, Performance appraisal, Escalation of commitment, Eye-tracking, Balanced scorecard

4.

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 - Amsterdam Business School and RSM Erasmus University
Downloads 519 (82,236)
Citation 16

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

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 - Amsterdam Business School and affiliation not provided to SSRN
Downloads 436 (101,266)
Citation 1

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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, Frank G. H. Hartmann and Victor S. Maas
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)Radboud University Nijmegen and University of Amsterdam - Amsterdam Business School
Downloads 343 (133,049)
Citation 4

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Budgeting, Controllers, Management accounting, Uncertainty

7.

Promote Internally or Hire Externally? The Role of Trust, Reciprocity, and Performance Measurement Precision

Number of pages: 48 Posted: 23 May 2021
Eric W. Chan, Jeremy B. Lill and Victor S. Maas
University of Texas at Austin - Department of Accounting, University of Kansas and University of Amsterdam - Amsterdam Business School
Downloads 249 (185,951)

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Promotion, Trust, Reciprocity, Performance Measurement

8.

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 - Amsterdam Business School
Downloads 227 (202,488)
Citation 17

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

9.

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 - Amsterdam Business School and RSM Erasmus University
Downloads 208 (220,815)
Citation 6

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

10.

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 - Amsterdam Business School and DRV Corporate Finance
Downloads 141 (306,312)
Citation 1

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

11.

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: 16 May 2022
Victor S. Maas and Huaxiang Yin
University of Amsterdam - Amsterdam Business School and Nanyang Business School, Nanyang Technological University
Downloads 133 (322,295)

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Anticipation of reciprocity; Collusion; Internal transparency; Reciprocity

12.

The Role of Performance Transparency and Monetary Rewards in Task Assignment Decisions of Managers

Posted: 11 Oct 2021 Last Revised: 28 Sep 2022
Anil Kshatriya and Victor S. Maas
University of Amsterdam - Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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task assignment, relative performance information, performance transparency, monetary rewards, fairness perceptions

13.

The Effects of Relative Ability and Target Difficulty on Delegation Decisions

Posted: 03 Sep 2021
Victor S. Maas and Bei Shi
University of Amsterdam - Amsterdam Business School and University of Amsterdam - Amsterdam Business School

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Ability, Delegation, Incentives, Target difficulty, Target setting

14.

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 - 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

15.

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 - Amsterdam Business School, RSM Erasmus University and Independent

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

16.

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 - 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

17.

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, Frank G. H. Hartmann and Victor S. Maas
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)Radboud University Nijmegen and University of Amsterdam - Amsterdam Business School

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

18.

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 - 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: 0
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1.

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 - Amsterdam Business School and RSM Erasmus University

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Promotion, Performance Evaluation, Transparency, Incentives, Strategic Behavior