Michael Erkens

I am an Associate Professor of Accounting at the ERASMUS School of Economics (ERASMUS University Rotterdam, The Netherlands), a full member of the ERASMUS Research Institute of Management (ERIM), and a visiting professor at WHU-Otto Beisheim School of Management (Germany) and Anton de Kom University (Suriname). My research interests include financial accounting and corporate governance, and more specifically firms' disclosure practices, executive compensation, succession planning and the effect of regulation on financial reporting. My research is published in the Journal of Accounting and Economics, the Journal of International Business Studies, the Journal of Accounting and Public Policy, and Accounting, Auditing and Control and was awarded the Best Paper Award at the International Accounting Section of the American Accounting Association, as well as the Center for China’s Governmental Accounting and Auditing Research.

I hold a Master of Science degree in Mathematics and Finance and received my Ph.D. in Financial Accounting with summa cum laude from Trier University, Germany. Before joining ERASMUS University, I was a professor at HEC Paris, France. I received funding from the European Union's Marie Curie Network and from the German Research Foundation. I was a visiting Ph.D. student at the University of Chicago's Booth School of Business in 2011/2012, and a visiting Ph.D. student at HEC Paris in 2009 and 2010.

My teaching interests and experiences are broad and include financial accounting research, corporate governance, intermediate accounting, accounting and financial analysis, (advanced) econometrics, capital market theory, and principles of finance and accounting at various universities (ERASMUS School of Economics, HEC Paris, ESSCA Graduate School of Management, WHU-Otto Beisheim School of Management, Trier University, Anton de Kom University) and various levels (PhD, EMBA, MBA, M.Sc. and B.Sc.).

Awards

• Michael Erkens, Ying Gan & H. Stolowy (2019) - Best Paper Award of China’s Governmental Accounting and Auditing Research Center
• Michael Erkens, T. Jeanjean, H. Stolowy & T.L. Yohn (2013) - Best Paper Award of the American Accounting Association’s International Accounting Section

Publications

Article

Adam-Mueller, AFA., & Erkens, M. (2020). Risk disclosure noncompliance. Journal of Accounting and Public Policy, 39(3). https://doi.org/10.1016/j.jaccpubpol.2020.106739

Erkens, M., Gan, Y., & Yurtoglu, B. (2018). Not all clawbacks are the same: Consequences of strong vs. weak clawback provisions. Journal of Accounting and Economics, 66(1), 291-317. https://doi.org/10.1016/j.jacceco.2018.06.002

Erkens, M., Paugam, L., & Stolowy, H. (2015). Non-financial information: State of the art and research perspectives based on a bibliometric study. Comptabilité - Contrôle - Audit, 21(3), 13-90. https://doi.org/10.3917/cca.213.0015

Jeanjean, T., Stolowy, H., Erkens, M., & Yohn, TL. (2014). International evidence on the impact of adopting English as an external reporting language. Journal of International Business Studies, 46(2), 180-205. https://doi.org/10.1057/jibs.2014.33

Books

Erkens, M. (2016). Disclosure Behavior of European Firms around the Adoption of IFRS. Springer. https://doi.org/10.1007/978-3-658-13441-9

Erkens, M. (2010). Review of Introduction to Corporate Finance. The International Journal of Accounting, 45.

Paper

Academic (2) Erkens, M., Gan, Y., & Stolowy, H. (2017). Welcome back? CEO-Appointments.

Erkens, M., Gan, Y., & Yurtoglu, B. (2014). Firm-Level Heterogeneity of Clawback Provisions.