Prof. dr. P. (Peter) Kroos
- Plantage Muidergracht 12
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Postbus 15953
1001 NL Amsterdam
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Profile
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 Journal of Management Accounting Research Best Paper Award, Management Accouting Section, American Accounting Association (2024)
Winner of Outstanding Doctoral Dissertation Award, Management Accouting Section, American Accounting Association (2010)
Publications
Subjective Performance Evaluation in the Presence of a Third Party, with J. Bouwens, C. Hofmann and C. Lechner, The Accounting Review, Forthcoming.
Supporting Underperforming Agents: The Role of Human Capital Development and Relative Performance Information, with J. Bouwens and J. Zhang. Accounting, Organizations and Society, Forthcoming.
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.
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.
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.
Organization Identity and Earnings Manipulation, with M. Abernethy and J.Bouwens, Accounting,Organizations and Society, 2017, 58 (1), 1-14.
The Interplay between Forward-Looking Measures and Target Setting, with J. Bouwens, Management Science, 2017, 63 (9): 2868-2884.
Target Ratcheting and Effort Reduction, with J. Bouwens, Journal of Accounting and Economics, 2011, 51 (1-2), 171-185
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Selected Teaching
Theory & Empirical Research in Management Accounting (EMFC program, University of Amsterdam)
Incentives & Control (MSc program, University of Amsterdam)
Strategic Performance Management (MBA program, University of Amsterdam)
Management Accounting (MBA program, University of Washington)
Management Accounting and Control (Executive Master in Finance and Control, Nyenrode Business University)
Statistical Quantitative Research Methods (Honors program, Amsterdam Business Research Institute)
Financial Accounting and Bookkeeping (BSc program, VU Amsterdam)
Introduction to Financial and Management Accounting (BSc program, Tilburg University)
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Publications
2022
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. https://doi.org/10.2308/JMAR-2020-072 [details]
2019
- Bouwens, J., & Kroos, P. (2019). The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms. Management Accounting Research, 43, 29-44. Advance online publication. https://doi.org/10.1016/j.mar.2018.07.004 [details]
2018
- Bouwens, J. F. M. G., & Kroos, P. (Accepted/In press). The Effect of Organizational Hierarchy on Loan rates and Risk Assessments. Management Accounting Research.
- Kroos, P., Schabus, M., & Verbeeten, F. (2018). Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans. The Accounting Review, 93(3), 213-235. https://doi.org/10.2308/accr-51892 [details]
2017
- Abernethy, M. A., Bouwens, J., & Kroos, P. (2017). Organization identity and earnings manipulation. Accounting, Organizations and Society, 58, 1-14. https://doi.org/10.1016/j.aos.2017.04.002 [details]
- Bouwens, J., & Kroos, P. (2017). The Interplay between Forward-Looking Measures and Target Setting. Management Science, 63(9), 2868-2884. https://doi.org/10.1287/mnsc.2016.2481 [details]
2011
- Bouwens, J., & Kroos, P. (2011). Target Ratcheting and Effort Reduction. Journal of Accounting and Economics, 51, 171-185. https://doi.org/10.1016/j.jacceco.2010.07.002 [details]
2019
- Kroos, P., & Verbeeten, F. H. M. (2019). Technology and accounting decentralization. Paper presented at EIASM Conference on Performance Measurement and Management Control, Nice, France.
- Kroos, P., Schabus, M., & Verbeeten, F. H. M. (2019). The Relation between Internal Forecasting, Misreporting, and the Importance of Meeting Performance Benchmarks. Paper presented at CFMA Conference on the Convergence of Financial and Managerial Accounting Research, Lake Louise, Canada.
2021
2020
2019
- Verbeeten, F. H. M., & Kroos, P. (2019). Technology and accounting decentralization.
2014
- Kroos, P., Schabus, M., & Verbeeten, F. (2014). Voluntary clawback adoption and the use of financial measures in CFO bonus plans. University of Amsterdam/VU University/Utrecht University. [details]
2012
- Abernethy, M. A., Bouwens, J., & Kroos, P. (2012). Identity and incentives: impact on accounting manipulation. University of Melbourne/Tilburg University/University of Amsterdam. [details]
- Bouwens, J., & Kroos, P. (2012). The effect of organizational hierarchy on loan rates and risk assessments. Tilburg University / University of Amsterdam. http://www3.nd.edu/~carecob/Workshops/11-12Workshops/BouwensPaper012512.pdf [details]
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Ancillary activities
- No ancillary activities
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.