Annelies Renders (A.H.K.)
I joined the Maastricht University School of Business and Economics as an Assistant Professor in Financial Accounting in October 2010. I obtained my PhD from the Katholieke University of Leuven. I coordinate and teach financial accounting courses at both undergraduate and graduate levels. I supervise bachelor and master theses and I am co-promotor of 7 PhD students. In 2012, I obtained an NWO VENI grant (€250,000) for my research on banks and the interplay between accounting rules and the calculation of banks’ regulatory capital. I find that the interplay between accounting and regulatory capital rules has unintended consequences, such as suboptimal choices by banks that endanger the stability of the financial system.
My research focuses on the unintended consequences of accounting rules and choices. I investigate whether accounting standards generate disclosure overload and whether CEO compensation disclosure has unintended consequences. Another paper examines the “dark side of an industry expert auditor”. This research angle resulted in a research grant by the Foundation for Auditing Research. As accounting researcher, I find it extremely important to investigate under which conditions accounting rules and choices result in accounting failures. This issue is at the heart of accounting and many of the recent debates in accounting.
My papers have been published in The Accounting Review, Review of Accounting Studies, Journal of Accounting Auditing and Finance, and Corporate Governance: An International Review.
Financial Accounting, IFRS, Corporate Governance, Banking, Fair value accounting
Professional career history
Oct. 2010-present: Assistant Professor, Maastricht University, School of Business and Economics, Department of Accounting and Information Management.
Oct. 2007-Oct. 2010: Assistant Professor, K.U.Leuven, Faculty of Business and Economics, Department of Accounting, Finance and Insurance.
Sept. 2006-Oct. 2007: Assistant Professor, Maastricht University, Faculty of Economics and Business Administration, Department of Accounting and Information Management.
Sept. 2002-Sept. 2006: Ph.D. in Accounting, K.U.Leuven, Faculty of Business and Accounting, Title: Corporate Governance in Europe: The Relation with Accounting Standards Choice, Performance and Benefits of Control.