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The Accounting group focuses on the creation, dissemination, attestation, interpretation, use, and governance of financial information. The group focuses on how business managers utilise information to make strategic decisions and how public companies report financial information to key stakeholders.

Key research and teaching areas include:

  • financial reporting standard setting
  • international financial reporting
  • strategic management decisions
  • performance management
  • target setting
  • management control
  • corporate governance
  • executive compensation and incentives
  • insider trading
  • audit and earnings quality
  • sell side analysts
  • early stage entity accounting
  • accounting for financial institutions
  • fair value accounting


  • Boisseau-Sierra, Marion
    University Lecturer in Accounting
  • Chu, Jenny
    University Senior Lecturer in Accounting, Academic Director of the Wo+Men’s Leadership Centre (WLC), Deputy Director of the Centre for Financial Reporting & Accountability (CFRA)
  • Jagolinzer, Alan
    Professor of Financial Accounting, Head of the Accounting subject group, Co-Director of the Centre for Financial Reporting & Accountability (CFRA)
  • Rogo, Rafael
    Professor of Accounting, Co-Director of the Centre for Financial Reporting & Accountability (CFRA)
  • Willis, Michael
    Senior Faculty in Management Practice, Director of the Master of Accounting Programme

Lecturer and Senior Lecturer are equivalent to Assistant Professor in North American terminology. Reader is equivalent to Associate Professor with tenure in North American terminology.

Research & teaching staff

PhD students

Honorary appointments

Accounting faculty have served on the Editorial Boards of The Accounting ReviewContemporary Accounting Research, the Journal of International Accounting ResearchAccounting HorizonsJournal of Management Accounting Research, and Journal of Contemporary Accounting and Economics.

They have served as peer reviewers for studies submitted to the Review of Financial Studies, the Journal of Financial Economics, the Journal of Financial and Quantitative Analysis, the Journal of Accounting ResearchThe Accounting Review, the Journal of Finance, the Journal of Accounting and EconomicsThe Financial ReviewManagement Science, the Review of Accounting StudiesManagerial FinanceContemporary Accounting Research, the Journal of Accounting, Auditing, and Finance, the European Accounting ReviewFoundations and Trends in AccountingAccounting, Organizations and Society, the Journal of Business Ethics, the Journal of Empirical Legal Studies, the Journal of Accounting and Public PolicyAccounting and Business Research, and annual and sub-association meetings for the American Accounting Association.


Abernethy, M.A., Bouwens, J. and Kroos, P. (2017) “Organization identity and earnings manipulation.” Accounting, Organizations and Society, 58: 1-14 (DOI: 10.1016/j.aos.2017.04.002)

Chu, J., Faasse, J. and Rau, P.R. (2017) “Do compensation consultants enable higher CEO pay? A disclosure rule change as a separating device.” Management Science (DOI: 10.1287/mnsc.2017.2845) (published online Oct 2017; forthcoming in print) (available online via the SSRN)


Bouwens, J. and Kroos, P. (2016) “The interplay between forward-looking measures and target setting.” Management Science, 63(9): 2868-2884 (DOI: 10.1287/mnsc.2016.2481)

Bouwens, J. and Steens, B. (2016) “Full-cost transfer pricing and cost management.” Journal of Management Accounting Research, 28(3): 63-81 (DOI: 10.2308/jmar-51390)


Henderson, M.T., Jagolinzer, A.D. and Muller III, K.A. (2015) “Offensive disclosure: how voluntary disclosure can increase returns from insider trading.” Georgetown Law Journal, 103(5): 1275-1306

Armstrong, C.S., Blouin, J.L., Jagolinzer, A.D. and Larcker, D.F. (2015) “Corporate governance, incentives, and tax avoidance.” Journal of Accounting and Economics, 60(1): 1-17 (DOI: 10.1016/j.jacceco.2015.02.003)


Abernethy, M.A., Bouwens, J. and van Lent, L. (2013) “The role of performance measures in the intertemporal decisions of business unit managers.” Contemporary Accounting Research, 30(3): 925-961 (DOI: 10.1111/j.1911-3846.2012.01178.x)

Brochet, F., Jagolinzer, A.D. and Riedl, E.J. (2013) “Mandatory IFRS adoption and financial statement comparability.” Contemporary Accounting Research, 30(4): 1373–1400 (DOI: 10.1111/1911-3846.12002)


Bouwens, J. and Kroos, P. (2011) “Target ratcheting and effort reduction.” Journal of Accounting and Economics, 51(1-2): 171–185 (DOI: 10.1016/j.jacceco.2010.07.002)

Jagolinzer, A.D., Larcker, D.F. and Taylor, D.J. (2011) “Corporate governance and the information content of insider trades.” Journal of Accounting Research, 49(5): 1249-1274 (DOI: 10.1111/J.1475-679X.2011.00424.x)


Abernethy, M.A., Bouwens, J. and van Lent, L. (2010) “Leadership and control system design.” Management Accounting Research, 21(1): 2-16 (DOI: 10.1016/j.mar.2009.10.002)

Armstrong, C.S., Barth, M.E., Jagolinzer, A.D. and Riedl, E.J. (2010) “Market reaction to the adoption of IFRS in Europe.” The Accounting Review, 85(1): 31-61 (DOI: 10.2308/accr.2010.85.1.31)

Armstrong, C.S., Jagolinzer, A.D. and Larcker, D.F. (2010) “Chief executive officer equity incentives and accounting irregularities.” Journal of Accounting Research, 48(2): 225-271 (DOI: 10.1111/J.1475-679X.2009.00361.x)


Jagolinzer, A.D. (2009) “SEC rule 10b5-1 and insiders’ strategic trade.” Management Science, 55(2): 224-239 (DOI: 10.1287/mnsc.1080.0928)


Bouwens, J. and van Lent, L. (2007) “Assessing the performance of business unit managers.” Journal of Accounting Research, 45(4): 667-697 (DOI: 10.1111/j.1475-679X.2007.00251.x)

Jagolinzer, A.D., Matsunaga, S.R. and Yeung, P.E. (2007) “An analysis of insiders’ use of prepaid variable forward transactions.” Journal of Accounting Research, 45(5): 1055-1079 (DOI: 10.1111/J.1475-679X.2007.00260.x)

Members of the Accounting group have worked with Ernst & Young, the International Accounting Standards Board (IASB) and the Accounting Standards Board (ASB).

Recent media coverage of research by members of the Accounting group:

Responsible Investor: Why accounting really matters for climate change, and what you need to know about it

David Pitt-Watson, Research Fellow at Cambridge Judge Business School, writes about a new accounting approach which is compatible with climate sustainability. “Investors…

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The Conversation: Annual reports should inform society – not only those with a financial interest

Alan Jagolinzer, Professor of Financial Accounting at Cambridge Judge Business School, writes on how accounting is a public policy initiative. “With many…

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Stanford Business: Stimulus money might stimulate insider trading

A study co-authored by Alan Jagolinzer, Professor of Financial Accounting at Cambridge Judge Business School, found that “politically connected shareholders cashed in…

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Bloomberg: Wirecard exposes Big Four accounting lapses endure post-Enron

Dr Michael Willis, Director of the Master of Accounting programme at Cambridge Judge Business School, comments on the issue of the Big…

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Future-Proof: Addressing recruitment and retention woes

Alan Jagolinzer, Professor of Financial Accounting at Cambridge Judge Business School, discusses mental health issues with traditional US career recruitment in accounting…

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The New York Times: Epstein estate’s first legal bill in fight against accusers: $90,000

Alan Jagolinzer, Professor of Financial Accounting at Cambridge Judge Business School, comments on financial issues involved in a legal battle surrounding the…

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Market Watch: Opinion: Cannabis stock investors should pay attention to this potential threat to share prices

A study looking at a cannabis accounting case by Alan Jagolinzer, Professor of Financial Accounting at Cambridge Judge Business School, is mentioned…

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Accounting Web: Small practices continue to feel the recruitment crunch at Accountex

Dr Mike Willis, Senior Faculty in Management Practice at Cambridge Judge, gave a talk at the Accountex conference on accounting education and…

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Market Watch: How marijuana companies can profit without selling pot

A case study co-authored by Alan Jagolinzer, Professor of Financial Accounting at Cambridge Judge, is featured in the article. The case study…

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Bloomberg: Buyers beware of marijuana stocks

A case study looking at accounting practices in the marijuana industry co-authored by Alan Jagolinzer, Professor of Financial Accounting at Cambridge Judge,…

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Contact us

Get in touch with the subject group via our Administrator, Emily Brown:

[email protected]