All Stories

  1. Information Acquisition and Misreporting: A Research Note

    Article • SSRN Electronic Journal, January 2026, Elsevier

    Victor Maas

  2. Navigating through the noise: The effect of color‐coded performance feedback on decision‐making

    Article • Contemporary Accounting Research, March 2024, Wiley

    Victor Maas

  3. The Effects of Span of Control and Temporal Disaggregation of Performance Reports on Discretionary Performance Evaluations

    Article • Journal of Management Accounting Research, January 2024, American Accounting Association

    Victor Maas

  4. The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior

    Article • The Accounting Review, October 2023, American Accounting Association

    Victor Maas

  5. The effects of target difficulty and relative ability on managers’ delegation decisions

    Article • Management Accounting Research, September 2023, Elsevier

    Victor Maas

  6. Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision

    Article • Journal of Accounting Research, March 2023, Wiley

    Victor Maas

  7. Finding partners in crime? How transparency about managers’ behavior affects employee collusion

    Article • Accounting Organizations and Society, January 2022, Elsevier

    Victor Maas

  8. Replication in experimental management accounting research - an editorial

    Article • Journal of Management Control, June 2021, Springer Science + Business Media

    Victor Maas

  9. A creative destruction approach to replication: Implicit work and sex morality across cultures

    Article • Journal of Experimental Social Psychology, March 2021, Elsevier

    Mr Mahmoud Elsherif, Felix Holzmeister, Irene Scopelliti, Dr Steve MJ Janssen, Victor Maas, Timo Lüke

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

    Article • Behavioral Research in Accounting, November 2019, American Accounting Association

    Victor Maas

  11. The effects of performance report layout on managers’ subjective evaluation judgments

    Article • Accounting and Business Research, June 2017, Taylor & Francis

    Victor Maas

  12. Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting

    Article • European Accounting Review, March 2017, Taylor & Francis

    Victor Maas

  13. Relative performance information, rank ordering and employee performance: A research note

    Article • Management Accounting Research, December 2016, Elsevier

    Victor Maas

  14. How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency

    Article • Accounting Organizations and Society, May 2016, Elsevier

    Victor Maas

  15. How Control System Design Influences Performance Misreporting

    Article • Journal of Accounting Research, September 2013, Wiley

    Victor Maas

  16. In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity

    Article • The Accounting Review, March 2012, American Accounting Association

    Victor Maas

  17. The effects of uncertainty on the roles of controllers and budgets: an exploratory study

    Article • Accounting and Business Research, December 2011, Taylor & Francis

    Victor Maas

  18. Subjective Performance Evaluation and Gender Discrimination

    Article • Journal of Business Ethics, January 2011, Springer Science + Business Media

    Victor Maas

  19. Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism

    Article • Behavioral Research in Accounting, January 2010, American Accounting Association

    Victor Maas

  20. How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects

    Article • European Accounting Review, December 2009, Taylor & Francis

    Victor Maas

  21. Balancing the Dual Responsibilities of Business Unit Controllers: Field and Survey Evidence

    Article • The Accounting Review, July 2009, American Accounting Association

    Victor Maas, Michal Matejka

  22. Top Management Team Heterogeneity, Strategic Change and Operational Performance*

    Article • British Journal of Management, September 2008, Wiley

    Victor Maas