Marcel Van Rinsum

RSM Erasmus University

P.O. Box 1738

3000 DR Rotterdam

Netherlands

SCHOLARLY PAPERS

9

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SSRN CITATIONS
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14

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Scholarly Papers (9)

1.

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 (42,735)
Citation 1

Abstract:

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

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 460 (66,308)
Citation 10

Abstract:

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

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
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), University of Amsterdam Business School and RSM Erasmus University
Downloads 169 (189,242)
Citation 4

Abstract:

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

4.

How Accountability Type Influences Information Search Processes and Decision Quality

Accounting, Organizations and Society, Forthcoming
Posted: 03 Nov 2018
Nicola Dalla Via, Paolo Perego and Marcel Van Rinsum
Free University of Bozen-Bolzano, and RSM Erasmus University

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process accountability, outcome accountability, information search effort, causal chain, eye-tracking, balanced scorecard, decision-making

5.

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:

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

6.

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)

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

7.

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

8.

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 University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School

Abstract:

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

9.

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

Other Papers (1)

Total Downloads: 0
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 Business School and RSM Erasmus University

Abstract:

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Promotion, Performance Evaluation, Transparency, Incentives, Strategic Behavior