Prof. dr. V.S. (Victor) Maas
Faculty of Economics and Business
Section Accounting
Visiting address
- Plantage Muidergracht 12
- Room number: M2.18
Postal address
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Postbus 15953
1001 NL Amsterdam
Contact details
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Profile
Victor Maas is Professor of Accounting at the University of Amsterdam. He earned his PhD at the University of Amsterdam in 2007, and worked at Erasmus University Rotterdam before returning to Amsterdam as full professor in 2014.
He teaches financial accounting, management accounting, judgment and decision making, and experimental research methods in undergraduate, graduate, and executive programs. In his research, he investigates how economic, cognitive, and social factors jointly determine the behavior of accountants, employees, and managers. His main research interests include discretionary performance evaluation processes and strategic and dysfunctional behavior in organizations.
Victor has published in journals such as Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Accounting Organizations & Society, Behavioral Research in Accounting, European Accounting Review, Management Accounting Research and the Journal of Business Ethics. He currently is the Senior Editor of Behavioral Research in Accounting. He is also on the editorial board of several other journals, including The Accounting Review, Accounting Organizations & Society, Accounting and Business Research, Journal of Management Accounting Research, and Management Accounting Research. From 2014 till 2023 he was associate editor of the European Accounting Review.
Victor holds an adjunct position at NHH (Bergen, Norway). He also is the coordinator of the European Network for Experimental Accounting Research (ENEAR) and the Chair of the Ethics Committee for research in Economics and Business (EBEC) at the University of Amsterdam.
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Working papers
Working papers are available on SSRN or upon request.
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Teaching
Victor teaches financial accounting, management accounting, judgment and decision making, and experimental research methods in undergraduate, graduate, and executive programs.
In academic year 2024/2025 he is responsible for
Financial Accounting 1 for Economics (BSc EBE)
Judgment & Decision Making in Financial Management (MSc A&C)
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Publications
2024
- Ghita, R. S., & Maas, V. S. (2024). The effects of span of control and temporal disaggregation of performance reports on discretionary performance evaluations. Journal of Management Accounting Research, 36(1), 139-156. https://doi.org/10.2308/JMAR-2022-066
2023
Chan, E. W., Lill, J. B., & Maas, V. S. (2023). Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision. Journal of Accounting Research , 61(2), 493-530. https://doi.org/10.1111/1475-679X.12475 [details]- Hecht, G., Maas, V. S., & van Rinsum, M. (2023). The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior. Accounting Review, 98(7), 239-260. https://doi.org/10.2308/TAR-2020-0208 [details]
- Maas, V. S., & Shi, B. (2023). The effects of target difficulty and relative ability on managers’ delegation decisions. Management Accounting Research, 60, Article 100851. https://doi.org/10.1016/j.mar.2023.100851 [details]
2022
- Maas, V. S. (2022). Experimental accounting research in The Netherlands. In K. Camfferman, H. Dekker, & E. Wiersma (Eds.), Reflecteren op Presteren: Liber amicorum voor prof. dr. T.L.C.M. Groot (pp. 210-225). VU University Press. https://hdl.handle.net/1871.1/c44179ce-f8d8-4f2d-a7ec-590b7183e74b [details]
- Maas, V. S., & Yin, H. (2022). Finding partners in crime? How transparency about managers’ behavior affects employee collusion. Accounting, Organizations and Society, 96, Article 101293. https://doi.org/10.1016/j.aos.2021.101293 [details]
- Maas, V. S., & Yin, H. (2022). The link between fraud and transparency. Strategic Finance, 103(12), 19-20. https://sfmagazine.com/post-entry/june-2022-the-link-between-fraud-and-transparency/ [details]
2021
- Brüggen, A., Maas, V. S., & Van den Abbeele, A. (2021). Replication in experimental management accounting research - an editorial. Journal of Management Control, 32(2), 155-160. https://doi.org/10.1007/s00187-021-00324-5 [details]
2020
- Kramer, S., & Maas, V. S. (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments. Behavioral Research in Accounting, 32(1), 87-100. https://doi.org/10.2308/bria-18-021 [details]
2018
- van Rinsum, M., Maas, V. S., & Stolker, D. (2018). Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting. European Accounting Review, 27(2), 383-399. Advance online publication. https://doi.org/10.1080/09638180.2017.1304228 [details]
2017
- Maas, V. S., & Verdoorn, N. (2017). The effects of performance report layout on managers’ subjective evaluation judgments. Accounting and Business Research, 47(7), 731-751. Advance online publication. https://doi.org/10.1080/00014788.2017.1324756 [details]
2016
- Bol, J. C., Kramer, S., & Maas, V. S. (2016). How control system design affects performance evaluation compression: The role of information accuracy and bonus transparency. Accounting, Organizations and Society, 51, 64-73. Advance online publication. https://doi.org/10.1016/j.aos.2016.01.001 [details]
- Kramer, S., Maas, V. S., & van Rinsum, M. (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33, 16-24. https://doi.org/10.1016/j.mar.2016.03.004 [details]
2013
- Maas, V. S., & van Rinsum, M. (2013). How control system design influences performance misreporting. Journal of Accounting Research, 51(5), 1159-1186. https://doi.org/10.1111/1475-679X.12025 [details]
2012
- Maas, V., van Rinsum, M., & Towry, K. (2012). In search of informed discretion: an experimental investigation of fairness and trust reciprocity. The Accounting Review, 87(2), 617-644. https://doi.org/10.2308/accr-10205 [details]
2011
- Hartmann, F. G. H., & Maas, V. S. (2011). The effects of uncertainty on the roles of controllers and budgets: an exploratory study. Accounting and Business Research, 41(5), 439-458. https://doi.org/10.1080/00014788.2011.597656 [details]
- Maas, V. S., & Torres-Gonzalez, R. (2011). Subjective performance evaluation and gender discrimination. Journal of Business Ethics, 101(4), 667-681. https://doi.org/10.1007/s10551-011-0763-7 [details]
2010
- Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49. https://doi.org/10.2308/bria.2010.22.2.27 [details]
2009
- Maas, V. S., & Matejka, M. (2009). Balancing the dual responsibilities of business unit controllers: field and survey evidence. The Accounting Review, 84(4), 1233-1253. https://doi.org/10.2308/accr.2009.84.4.1233 [details]
- Naranjo-Gil, D., Maas, V. S., & Hartmann, F. G. H. (2009). How CFOs determine management accounting innovation: an examination of direct and indirect effects. European Accounting Review, 18(4), 667-695. https://doi.org/10.1080/09638180802627795 [details]
2008
- Naranjo Gil, D., Hartmann, F., & Maas, V. S. (2008). Top management team heterogeneity, strategic change and operational performance. British Journal of Management, 19(3), 222-234. https://doi.org/10.1111/j.1467-8551.2007.00545.x [details]
2024
- Cardinaels, E., Kramer, S., & Maas, V. S. (2024). Navigating through the noise: The effect of color-coded performance feedback on decision-making. Contemporary Accounting Research, 41(2), 1031-1057. https://doi.org/10.1111/1911-3846.12932
- Ghita, R. S., & Maas, V. S. (2024). The effects of span of control and temporal disaggregation of performance reports on discretionary performance evaluations. Journal of Management Accounting Research, 36(1), 139-156. https://doi.org/10.2308/JMAR-2022-066
2023
- Chan, E. W., Lill, J. B., & Maas, V. S. (2023). Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision. Journal of Accounting Research , 61(2), 493-530. https://doi.org/10.1111/1475-679X.12475 [details]
- Hecht, G., Maas, V. S., & van Rinsum, M. (2023). The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior. Accounting Review, 98(7), 239-260. https://doi.org/10.2308/TAR-2020-0208 [details]
- Maas, V. S., & Shi, B. (2023). The effects of target difficulty and relative ability on managers’ delegation decisions. Management Accounting Research, 60, Article 100851. https://doi.org/10.1016/j.mar.2023.100851 [details]
2022
- Maas, V. S., & Yin, H. (2022). Finding partners in crime? How transparency about managers’ behavior affects employee collusion. Accounting, Organizations and Society, 96, Article 101293. https://doi.org/10.1016/j.aos.2021.101293 [details]
2021
- Brüggen, A., Maas, V. S., & Van den Abbeele, A. (2021). Replication in experimental management accounting research - an editorial. Journal of Management Control, 32(2), 155-160. https://doi.org/10.1007/s00187-021-00324-5 [details]
- Tierney, W., Hardy, J., Ebersole, C. R., Viganola, D., Clemente, E. G., Gordon, M., Hoogeveen, S., Haaf, J., Dreber, A., Johannesson, M., Pfeiffer, T., Huang, J. L., Vaughn, L. A., DeMarree, K., Igou, E. R., Chapman, H., Gantman, A., Vanaman, M., Wylie, J., ... Uhlmann, E. L. (2021). A creative destruction approach to replication: Implicit work and sex morality across cultures. Journal of Experimental Social Psychology, 93, Article 104060. Advance online publication. https://doi.org/10.1016/j.jesp.2020.104060 [details]
2020
- Kramer, S., & Maas, V. S. (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments. Behavioral Research in Accounting, 32(1), 87-100. https://doi.org/10.2308/bria-18-021 [details]
2018
- van Rinsum, M., Maas, V. S., & Stolker, D. (2018). Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting. European Accounting Review, 27(2), 383-399. Advance online publication. https://doi.org/10.1080/09638180.2017.1304228 [details]
2017
- Maas, V. S., & Verdoorn, N. (2017). The effects of performance report layout on managers’ subjective evaluation judgments. Accounting and Business Research, 47(7), 731-751. Advance online publication. https://doi.org/10.1080/00014788.2017.1324756 [details]
2016
- Bol, J. C., Kramer, S., & Maas, V. S. (2016). How control system design affects performance evaluation compression: The role of information accuracy and bonus transparency. Accounting, Organizations and Society, 51, 64-73. Advance online publication. https://doi.org/10.1016/j.aos.2016.01.001 [details]
- Kramer, S., Maas, V. S., & van Rinsum, M. (2016). Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. Management Accounting Research, 33, 16-24. https://doi.org/10.1016/j.mar.2016.03.004 [details]
2013
- Maas, V. S., & van Rinsum, M. (2013). How control system design influences performance misreporting. Journal of Accounting Research, 51(5), 1159-1186. https://doi.org/10.1111/1475-679X.12025 [details]
2012
- Maas, V., van Rinsum, M., & Towry, K. (2012). In search of informed discretion: an experimental investigation of fairness and trust reciprocity. The Accounting Review, 87(2), 617-644. https://doi.org/10.2308/accr-10205 [details]
2011
- Hartmann, F. G. H., & Maas, V. S. (2011). The effects of uncertainty on the roles of controllers and budgets: an exploratory study. Accounting and Business Research, 41(5), 439-458. https://doi.org/10.1080/00014788.2011.597656 [details]
- Maas, V. S., & Torres-Gonzalez, R. (2011). Subjective performance evaluation and gender discrimination. Journal of Business Ethics, 101(4), 667-681. https://doi.org/10.1007/s10551-011-0763-7 [details]
2010
- Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49. https://doi.org/10.2308/bria.2010.22.2.27 [details]
2009
- Maas, V. S., & Matejka, M. (2009). Balancing the dual responsibilities of business unit controllers: field and survey evidence. The Accounting Review, 84(4), 1233-1253. https://doi.org/10.2308/accr.2009.84.4.1233 [details]
- Naranjo-Gil, D., Maas, V. S., & Hartmann, F. G. H. (2009). How CFOs determine management accounting innovation: an examination of direct and indirect effects. European Accounting Review, 18(4), 667-695. https://doi.org/10.1080/09638180802627795 [details]
2008
- Naranjo Gil, D., Hartmann, F., & Maas, V. S. (2008). Top management team heterogeneity, strategic change and operational performance. British Journal of Management, 19(3), 222-234. https://doi.org/10.1111/j.1467-8551.2007.00545.x [details]
2022
- Maas, V. S. (2022). Experimental accounting research in The Netherlands. In K. Camfferman, H. Dekker, & E. Wiersma (Eds.), Reflecteren op Presteren: Liber amicorum voor prof. dr. T.L.C.M. Groot (pp. 210-225). VU University Press. https://hdl.handle.net/1871.1/c44179ce-f8d8-4f2d-a7ec-590b7183e74b [details]
2022
- Maas, V. S., & Yin, H. (2022). The link between fraud and transparency. Strategic Finance, 103(12), 19-20. https://sfmagazine.com/post-entry/june-2022-the-link-between-fraud-and-transparency/ [details]
This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list. -
Ancillary activities
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Limperg Institute
Board member -
Universitas Airlangga Surabaya
Research collaboration and graduate student education -
NHH Norwegian School of Economics
Adjunct Professorship - research mentorship and collaboration -
EIASM
PhD education via EDEN program -
American Accounting Association
Senior Editor Behavioral Research in Accounting
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Limperg Institute
Chan, E. W., Lill, J. B., & Maas, V. S. (2023). Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision. Journal of Accounting Research , 61(2), 493-530.