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Marcel Van Rinsum

RSM Erasmus University

P.O. Box 1738

3000 DR Rotterdam

Netherlands

  • RSM Erasmus University

SCHOLARLY PAPERS

8

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3

Scholarly Papers (8)

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1.

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 419 (55,499)
Citation 3

Abstract:

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

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 396 (39,495)

Abstract:

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

3.

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 (190,610)

Abstract:

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

4.

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

5.

The Effect of Financial and Non-Financial Performance Measures on Managerial Data Manipulation and Myopia: Analysis of a Causal Path Model

Posted: 04 Mar 2012 Last Revised: 10 Mar 2017
Marcel Van Rinsum and Frank G. H. Hartmann
RSM Erasmus University and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)

Abstract:

Myopia, data manipulation, financial measures, leading indicators, subjectivity, slack

6.

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

7.

The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Managers' Motivation

Accounting and Business Research, 2012
Posted: 24 Sep 2010 Last Revised: 05 Mar 2012
Marcel Van Rinsum and Frank Verbeeten
RSM Erasmus University and Utrecht University - Utrecht University School of Economics

Abstract:

public sector, mission clarity, trust, motivation, performance evaluation

8.

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

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