Karl-Franzens-Universität Graz - Prof. Dr. Dr. h.c. Alfred Wagenhofer (speaker)

Theory of accounting, standard setting, accounting measurement, earnings management, disclosure. Application of information economics, game theory and agency theory to study these themes, including economic effects, incentives, contracts, and institutions.

CV:

Education

1990	Habilitation in business administration, Vienna University of Technology
1984	Doctorate of Social and Economic Sciences, University of Vienna (with honours)
1982	Study of „Betriebsinformatik“, University of Vienna (with honours)

Present and past Positions

Since 2006	Chair at the Center for Accounting Research, University of Graz
Since 1991	Full professor at Institute for Management (since 1999 named Institute for Management Accounting and Control, since 2007 named Institute of Accounting and Control), University of Graz
1982-1991	Research and teaching assistant at the Institute of Business Administration, Vienna University of Technology

Selected publications:

Benston, G., M. Bromwich, R.E. Litan and A. Wagenhofer (2006): Worldwide Financial Reporting: The Development and Future of Accounting Standards, Oxford University Press: New York et al.

Benston, G., M. Bromwich and A. Wagenhofer (2006): Principles- Versus Rules-Based Accounting Standards: The FASB’s Standard Setting Strategy, in: Abacus 42, 165-188.

Ewert, R., and A. Wagenhofer (2005): Economic Effects of Tightening Accounting Standards to Restrict Earnings Management, in: The Accounting Review 80, 1101-1124.

Ewert, R. and A. Wagenhofer (2007): Management Accounting Theory and Practice in German-Speaking Countries, in: Chapman, C.S., A.G. Hopwood, and M.D. Shields (eds.), Handbook of Management Accounting Research, Volume 2, Elsevier: Amsterdam, 1035-1069. (This Handbook has recently received the “Management Accounting Section of the American Accounting Association 2008 Notable Contribution to Management Accounting Literature Award“.)

Ewert, R., and A. Wagenhofer (2008): Interne Unternehmensrechnung, Springer-Verlag, 7th ed., Springer-Verlag: Berlin et al.

Göx, R., and A. Wagenhofer (2009): Optimal Impairment Rules, Journal of Accounting and Economics 48, 2-16.

Göx, R., and A. Wagenhofer (2010): Optimal Precision of Accounting Information in Debt Financing, in : European Accounting Review 19, 579-602.

Wagenhofer, A. (2004): Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting, in: C. Leuz, D. Pfaff, and A.G. Hopwood (eds.): The Economics and Politics of Accounting, Oxford University Press: Oxford, 5-31.

Wagenhofer, A. (2006): Management Accounting Research in German-Speaking Countries, Journal of Management Accounting Research 18, 1-19.

Wagenhofer, A., and R. Ewert (2007): Externe Unternehmensrechnung, 2nd ed., Springer-Verlag: Berlin et al.

Wagenhofer, A., and H. Dücker (2007): Die Messung von „Earnings“-Qualität, Journal für Betriebswirtschaft 57, 263-297. [Measurement of Earnings Quality]