Professor of Management Accounting and Control
Education
PhD in Accounting, Tilburg University (2009)
MSc in Business Economics, Erasmus University Rotterdam (1997)
Research Areas
Target setting, Incentive compensation, Performance measurement, Corporate governance
Positions Held
University of Amsterdam, Amsterdam Business School, 2011 - present
University of Washington, Foster School of Business, 2013 - 2014 (visiting)
VU University Amsterdam, Faculty of Economics and Business Administration, 2008 - 2011
Tilburg University, School of Economics and Management, 2003 - 2008
Deloitte & Touche, unit Finance and Control, 1997 - 2003
Honors and Awards
Winner of Outstanding Doctoral Dissertation Award, Management Accouting Section, American Accounting Association (2010)
Winner of Journal of Management Accounting Best Paper Award, American Accounting Association (2024)
Selected Publications
Target Ratcheting and Effort Reduction, with J. Bouwens, Journal of Accounting and Economics, 2011, 51 (1-2), 171-185
The Interplay between Forward-Looking Measures and Target Setting, with J. Bouwens, Management Science, 2017, 63 (9): 2868-2884.
Organization Identity and Earnings Manipulation, with M. Abernethy and J.Bouwens, Accounting,Organizations and Society, 2017, 58 (1), 1-14.
Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans, with M. Schabus and F. Verbeeten. The Accounting Review, 2018, 93 (3), 213-235.
The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms, with J. Bouwens. Management Accounting Research, 2019, 43, 29-44.
The Relation between Internal Forecasting Sophistication and Accounting Misreporting, with M. Schabus and F. Verbeeten. Journal of Management Accounting Research, 2022, 34 (1), 51-73.
Kroos, P., Schabus, M., & Verbeeten, F. H. M. (2022). The Relation between Internal Forecasting Sophistication and Accounting Misreporting. Journal of Management Accounting Research, 34(1), 51-73.