Accounting Department
Research & Faculty
A leading hub for research and teaching in managerial accounting
As the "language of business", accounting deals on the one hand with the recording, preparation and provision of information for investment decisions as well as planning and control in organizations, and on the other hand with the reactions or adjustments of the addressees to this information.
Research priorities of the members of the department, primarily using empirical-quantitative research methods, include
- measuring the performance of companies and their members as well as the economic and psychological consequences of incentive and information systems,
- the effects of corporate publicity in the broader sense,
- Issues of corporate governance, in particular the structuring of remuneration,
- the determinants of "accounting qualities", and the influence of personal characteristics of executives on the accounting process,
- auditing accounts and enforcing the relevant rules and regulations.
Teaching and Transfer
The members of the department teach in the bachelor's, master's and doctoral programmes. Please feel free to contact us if you have any questions about our focus areas in the study programme, the Bachelor's degree program "Business Administration with a Focus on Auditing in Cooperation with KPMG", the "Master in Auditing" programme as part of the AuditXcellence initiative or about a doctorate in the field of accounting. In addition, we are also at your disposal with tailor-made solutions for your consulting, training and further education needs.
HEAD OF ACCOUNTING DEPARTMENT
Matthias Mahlendorf
Professor of Managerial Accounting
+49 69 154008-837
m.mahlendorf@fs.de
Faculty
Meet the Accounting Department
Your results
Doctoral Students
Xingxu Chai
Doctoral Student
Accounting department
Yutong Chen
Doctoral Student
Accounting department
Jie Cui
Doctoral Student
Accounting department
Siqi Jiang
Doctoral Student
Accounting department
Longfangzhou Li
Doctoral Student
Accounting department
Mingyang Liu
Doctoral student
Accounting department
Benjamin Taylor
Doctoral student
Accounting department
Chunhong Yang
Doctoral Student
Accounting department
Accounting Seminars
The research seminars in accounting serve as a forum for scientists to present their work and discuss it with the participants. The aim is to use the results to develop a better understanding of how companies operate and how information is created and used by and about them.
In principle, the forum is open to work with both theoretical and empirical or experimental methodology; The paper and lecture are in English.
The seminars usually take place on Wednesdays from 2:00 p.m. to 3:30 p.m. Before and after the lecture, there will be an opportunity to exchange ideas with members of the faculty in one-on-one discussions.
TRR 266 Accounting for Transparency is a supra-regional Collaborative Research Centre funded by the German Research Foundation (DFG).
Upcoming Accounting Seminars
28 November 2025
The Economics of Scientific Misconduct: When Imperfect Deterrence Enhances Welfare
Günter Strobl (University of Vienna)
18 February 2026
Accounting Research Seminar in collaboration with the TRR Brown Bag Seminars
Ekaterina Savchenko (Uni Mannheim)
Upcoming Accounting Seminars
28 November 2025
The Economics of Scientific Misconduct: When Imperfect Deterrence Enhances Welfare
Günter Strobl (University of Vienna)
18 February 2026
Accounting Research Seminar in collaboration with the TRR Brown Bag Seminars
Ekaterina Savchenko (Uni Mannheim)
11 March 2026
Accounting Research Seminar
Eric Floyd (University of California San Diego
22 April 2026
Accounting Research Seminar
Marti Guasch (ESADE)
13 May 2026
Accounting Research Seminar
Asis Martinez-Jerez (Cornell University)
10 June 2026
Accounting Research Seminar
Peter Fiechter (University of Neuchatel)
Academic Programmes
Explore academic programmes offered by faculty from the Accounting Department.
Master in Auditing
4 Semesters
Part-time
German
Doctoral (Accounting)
5 Jahre
Full-time
English
Selected Publications
- Andreicovici, I., Bormann, S., Hombach, K., 2025. Trade Secret Protection and the Integration of Information within Firms, Management Science Vol. 71(2), pp. 1213-1237.
- Gad, M., Nikolaev, V., Tahoun, A., Lent, L., 2024. Firm-Level Political Risk and Credit Markets, Journal of Accounting and Economics Vol. 77(2-3, 101642).
- Hassan, T., Hollander, S., Lent, L., Tahoun, A., 2024. The Global Impact of Brexit Uncertainty, Journal of Finance Vol. 79(1), S. 413-458.
- Kohler, M., Mahlendorf, M., Seiter, M., Vogelsang, T., 2024. Social Comparison in Multi-Tasking Environments: Sacrificing Overall Performance for Local Excellence?, Journal of Accounting Research.
- Matejka, M., Mahlendorf, M., Schäffer, U., 2024. The Ratchet Effect: Theory and Empirical Evidence, Management Science Vol. 70(1), S. 128-142.
- Opitz, S., Sliwka, D., Vogelsang, T., Zimmermann, T., 2024. The Algorithmic Assignment of Incentive Schemes, Management Science. (forthcoming).
- Alfitian, J., Sliwka, D., Vogelsang, T., 2024. When Bonuses Backfire: Evidence from the Workplace, Management Science. (forthcoming
- Ecker, F., Francis, J., Olsson, P., Schipper, K., 2023. Payoffs to Aggressiveness, The Accounting Review Vol. 98(7), S. 153-183.
- Abernethy, M., Bouwens, J., Hofmann, C., Lent, L., 2023. Altruism, social norms, and incentive contract design, Review of Accounting Studies Vol. 28(2), S. 570-614.
Hassan, T., Hollander, S., Lent, L., Schwedeler, M., Tahoun, A., 2023. Firm-Level Exposure to Epidemic Diseases: COVID-19, SARS, and H1N1, Review of Financial Studies Vol. 36(12), S. 4919-4964.
Sautner, Z., Lent, L., Vilkov, G., Zhang, R., 2023. Firm-level Climate Change Exposure, Journal of Finance Vol. 78(3), S. 1449-1498.
Lent, L., Sautner, Z., Vilkov, G., Zhang, R., 2023. Pricing Climate Change Exposure, Management Science Vol. 69(12), S. 7540-7561.
Deore, A., Mahlendorf, M., Wu, F., 2023. CEOs' Structural Power, Prestige Power, and Target Ratcheting, Accounting, Organizations and Society Vol. 110(101469). - Krishnan, R., Ramasubramanian, H., 2023. Factors that Influence the Learning Curve: Evidence from Cost Behavior in Clinical Labs, Contemporary Accounting Research Vol. 40(1), S. 257-291.
- Manthei, K., Sliwka, D., Vogelsang, T., 2023. Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls, The Accounting Review Vol. 98(5), S. 455-479.
- Manthei, K., Sliwka, D., Vogelsang, T., 2023. Talking About Performance or Paying for It?: A Field Experiment on Performance Reviews and Incentives, Management Science Vol. 69(4), S. 2098-2216.
- Ecker, F., Francis, J., Olsson, P., Schipper, K., (2021). Non-Random Sampling and Association Tests on Realized Returns and Risk Proxies, Review of Accounting Studies. pp. 772-814
- Manthei, K., Sliwka, D., Vogelsang, T., (2021). Performance Pay and Prior Learning: Evidence from a Retail Chain, Management Science. (forthcoming) Vol. 67 (11), pp. 6998-7022
- Heese, J., Krishnan, R., Ramasubramanian, H., 2021. The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences, Journal of Accounting and Economics Vol. 71(1, Art. 101357). Vol. 41 (1)
- Andreicovici, I., Cohen, N., Ferramosca, S., Ghio, A., (2020). Two Wrongs Make a "Right"?: Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals, Journal of Business Ethics. Vol. 172 (2), pp. 379-405
- Abernethy, M., Hung, C., Lent, L., (2020). Expertise and discretionary bonus decisions, Management Science (1) S. 433-451.
- Tahoun, A., van Lent, L. (2019). The Personal Wealth Interests of Politicians and Government Intervention in the Economy, Review of Finance, Vol. 23 (1), pp. 37-74.
- Breuer, M., Hombach, K., Müller, M. (2018). How Does Financial Reporting Regulation Affect Firms' Banking?, Review of Financial Studies, Vol. 31 (4), pp. 1265-1297.
- Casas-Arce, P., Holzhacker, M., Mahlendorf, M., Matejka, M. (2018). Relative Performance Evaluation and the Ratchet Effect, Contemporary Accounting Research, Vol. 35 (4), pp. 1702-1731
- Erhart, R., Mahlendorf, M., Reimer, M., Schäffer, U. (2017). Theorizing and Testing Bidirectional Effects: The Relationship Between Strategy Formation and Involvement of Controllers, Accounting, Organizations and Society, Vol. 61, pp. 36-52.
- Becker, S., Mahlendorf, M., Thaten, M., Schäffer, U. (2016). Budgeting in Times of Economic Crisis, Contemporary Accounting Research, Vol. 33 (4), pp. 1489-1517.
- Homburg, C., Ehm, L., Artz, M. (2015). Measuring and Managing Consumer Sentiment in an Online Community Environment, Journal of Marketing Research, Vol. 52 (5), pp. 629-641.
- Arnold, M., Artz, M. (2015). Target Difficulty, Target Flexibility, and Firm Performance: Evidence from Business Units' Targets, Accounting, Organizations and Society, Vol. 40 (1), pp. 61-77.
- Holzhacker, M., Krishnan, R., Mahlendorf, M. (2015). The Impact of Changes in Regulation on Cost Behavior, Contemporary Accounting Research, Vol. 32 (2), pp. 534-566.
- Holzhacker, M., Krishnan, R., Mahlendorf, M. (2015). Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity, The Accounting Review, Vol. 90 (6), pp. 2305-2335.
- Ecker, F., Schipper, K. (2014). Discussion of "Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly" and "Analysts' Cash Flow Forecasts and Accrual Mispricing", Contemporary Accounting Research, Vol. 31 (4), pp. 1171-1190.
- Ecker, F. (2014). Information Precision and Long-Run Performance of Initial Public Offerings, Contemporary Accounting Research, Vol. 31 (3), pp. 876-910.
- Jia, Y., van Lent, L., Zeng, Y. (2014). Masculinity, Testosterone, and Financial Misreporting, Journal of Accounting Research, Vol. 52 (5), pp. 1195-1246.
- Mahlendorf, M., Kleinschmit, F., Perego, P. (2014). Relational Effects of Relative Performance Information: The Role of Professional Identity, Accounting, Organizations and Society, Vol. 39 (5),
pp. 331-347. - Veith, S., Werner, J. (2014): Comparative Value Relevance Studies: Country Differences Versus Specification Effects. The International Journal of Accounting, Vol. 49 (3), pp. 301-330.
- Hiller, K., Mahlendorf, M., Weber, J. (2014). Management Accountants' Occupational Prestige Within the Company: A Social Identity Theory Perspective, European Accounting Review, Vol. 23 (4), pp. 671-691.
- Janke, R., Mahlendorf, M., Weber, J. (2014). An Exploratory Study of the Reciprocal Relationship Between Interactive Use of Management Control Systems and Perception of Negative External Crisis Effects, Management Accounting Research, Vol. 25 (4), pp. 251-270.
- Ecker, F., Francis, J., Olsson, P., Schipper, K. (2013). Estimation Sample Selection for Discretionary Accruals Models, Journal of Accounting and Economics, Vol. 56 (2/3), pp. 190-211.
- Abernethy, M., Bouwens, J., van Lent, L. (2013). The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers, Contemporary Accounting Research, Vol. 30 (3), pp. 925-961.
- Ernstberger, J., Grüning, M. (2013). How do Firm- and Country-Level Governance Mechanisms Affect Firms' Disclosure?, Journal of Accounting and Public Policy, Vol. 32 (3), pp. 50-67.
- Jia, Y. (2013). Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity, Journal of Business Finance and Accounting, Vol. 40 (3-4), pp. 373-39.
