Hi, I’m Victor

Accounting is as much about people as it is about numbers. Whether controls encourage the right actions, employees report honestly, or investors respond effectively to disclosures ultimately depends on human judgment and decision-making. My research examines these behavioral foundations of accounting and provides evidence on how organizations can design control and reporting systems that work as intended.

About Me

I am a Professor of Behavioral Accounting at WHU – Otto Beisheim School of Management, where I joined the faculty in 2019. I use laboratory, online, and field experiments to study how controls, incentives, and information shape behavior and decision-making in organizations.

I earned my PhD in Accounting from Tilburg University, including research visits to Cornell and Emory, and previously worked as an assistant accountant at BDO in the Netherlands. My dissertation received the Dissertation Award of the American Accounting Association’s Management Accounting Section.

Most of my experiments are built in oTree, an open-source platform for experimental and survey research. I also support open science practices that make research more transparent and reproducible. My Resources page includes practical tools and materials, including a clonable research pipeline repository, that I hope make doing research a little easier. Feel free to reach out with a question or simply to say hello.