prof. dr. Eddy Cardinaels

Bio

Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation. Eddy has published in leading journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Organizations and Society, and Review of Accounting Studies. Eddy’s work has been recognized with several prestigious awards including the greatest impact on practice award (AAA).

Courses

• Eco. & Behav. Analysis of Acc.1 (CentER)
• Management Control Systems

Recent publications

1. Navigating through the noise: The effect of color-coded performance f…

   Cardinaels, E., Maas, V., & Kramer, S. (2024). Navigating through the noise: The effect of color-coded performance feedback on decision making. Contemporary Accounting Research. Advance online publication.

2. Reducing partner risk: The effect of feedback timing and incentives

   De Meyst, K., Cardinaels, E., & van den Abbeele, A. (2024). Reducing partner risk: The effect of feedback timing and incentives. Accounting and Business Research, 54(1), 3-32.

3. Costing system design and honesty in managerial reporting: An experim…

   Maussen, S., Cardinaels, E., & Hoozee, S. (2024). Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting. Accounting, Organizations and Society, 112, Article 101541. Advance online publication.

4. Forced Ranking: Fluch oder Segen?

   Cardinaels, E., & Feichter, C. (2023). Forced Ranking: Fluch oder Segen? Controlling & Management Rewiew, 67, 14-21. https://link.springer.com/article/10.1007/s12176-023-1039-7

5. CSR disclosures in buyer-seller markets: The impact of assurance of C…

   De Meyst, K., Cardinaels, E., & van den Abbeele, A. (2023). CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments. Accounting, Organizations and Society, Article 101498. Advance online publication. ,