dr. Lucas Mahieux

Bio

Lucas Mahieux's research interests include financial reporting, banking, and the effects of disclosure regulation. He is also interested in auditing issues because of the critical role that external auditors play in certifying companies financial information.

Lucas Mahieux joined Tilburg University as an Assistant Professor of Accounting in 2018. He holds a PhD in Economics from the Toulouse School of Economics (France), an MSc in Finance from the Toulouse School of Economics (France), and a MSc in Engineering from the Ecole Centrale Lille (France). 

Lucas Mahieux teaches Financial Accounting at Tilburg University. He wants his students to take away an understanding of various reporting objectives and accounting alternatives that allows them to think critically about the costs and benefits of accounting choices.

Outside of academia, Lucas enjoys biking and cooking with his wife Melanie.

Link to Lucas Mahieux's personal webpage.

Expertise

Accounting, Auditing, Banking, Finance

Teaching

- Financial Accounting

- Introduction to Accounting Research

Courses

• Financial Accounting
• Research in Accounting 1 (CentER)
• Business Economics 1: Accounting
• Academic Competences Accountancy

Recent publications

1. Interplay between accounting and prudential regulation

   Bertomeu, J., Mahieux, L., & Sapra, H. (2023). Interplay between accounting and prudential regulation. The Accounting Review, 98(1), 29-53. ,

2. CECL: Timely loan loss provisioning and bank regulation

   Mahieux, L., Sapra, H., & Zhang, G. (2023). CECL: Timely loan loss provisioning and bank regulation. Journal of Accounting Research, 61(1), 3-46.

3. Fair value accounting, illiquid assets, and financial stability

   Mahieux, L. (Accepted/In press). Fair value accounting, illiquid assets, and financial stability. Management Science.

4. Auditors' incentives and audit quality: Non-audit services versus con…

   Mahieux, L. (2022). Auditors' incentives and audit quality: Non-audit services versus contingent audit fees. The European Accounting Review.

5. How is the audit market affected by characteristics of the non-audit …

   Friedman, H., & Mahieux, L. (2021). How is the audit market affected by characteristics of the non-audit services market? Journal of Accounting Research, 59(3), 959-1020.