Hi, I’m Victor

Accounting information is produced and used by people. Whether controls encourage the right actions, employees report honestly, or investors respond effectively to disclosures ultimately depends on human judgment and behavior. My work examines these behavioral foundations of accounting and provides evidence that helps firms design controls and reporting practices that work as intended.

About Me

I am a Professor of Behavioral Accounting at WHU – Otto Beisheim School of Management, where I joined the faculty in 2019. I use laboratory, online, and field experiments to study how controls, incentives, and information shape human judgment and decision-making in firms.

I earned my PhD in Accounting from Tilburg University, including research visits to Cornell and Emory, and previously worked as an assistant accountant at BDO in the Netherlands. My dissertation received the Dissertation Award of the Management Accounting Section of the American Accounting Association. Most of my experiments are built in oTree, an open-source, Python-based platform for experiments and surveys, and I support open science practices that make research more transparent and reproducible. Feel free to reach out with a question, or simply to have a chat.