Annelies Renders

I joined BI Norwegian Business School in February 2023. I obtained my PhD from the Katholieke University of Leuven. Prior to joining BI, I was an associate professor at Maastricht University and professor at the Open University in Heerlen. I teach and have been teaching financial accounting courses at both undergraduate and graduate levels. I supervise bachelor and master theses and I supervise 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. In 2018, I obtained a NWO VIDI grant (€800,000) and an ASPASIA grant (€100,000) to do research on the macro-economic consequences of accounting standards and accounting information. 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”. 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. More recently, my research focuses on CSR and the effects of changes in accounting regulation on employee mental health.