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

• Research in Accounting 1 (CentER)
• Academic Competences Accountancy
• Financial Accounting for IBA

Recent publications

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

   Mahieux, L. (2024). Fair value accounting, illiquid assets, and financial stability. Management Science, 544-566.

2. Interplay between accounting and prudential regulation

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

3. 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.

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. European Accounting Review. Advance online publication.

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.