L.A.G.M. van Lent
Full Professorl.a.g.m.vlent@uvt.nl
Faculty of Economics and Business Administration
Department of Accountancy
Expertise
Professor Van Lent's research interests include (1) organizational design and performance management and (2) accounting standards, corporate disclosure policy, and governance. His research has appeared or is forthcoming in the Journal of Accounting Research, The Accounting Review, Journal of Management Accounting Research, Abacus, European Accounting Review, Management Accounting Research, and British Accounting Review.
He serves as an Associate Editor for European Accounting Review and is on the Editorial Board of Contemporary Accounting Research, International Journal of Accounting, Auditing and Performance Evaluation, and BuR Business Research the open access journal of the German Association of University Professors of Management (VHB). He was Joint Guest Editor (with James Ohlson) of a special issue of European Accounting Review on Conservatism in Accounting (2006, vol. 15, no. 4). Van Lent is also a member of the Advisory Board of CARE (the Center for Accounting Research and Education) at the University of Notre Dame.
Professor Van Lent is the founding chair of the Tilburg Ph.D. program in Accounting, which was among the first in Europe to offer a structured US style program with two years of course work. The program has earned an excellent placement record (recent placements include The University of Chicago, USC, Aberdeen, Free University of Amsterdam). As faculty in residence of the 2009 and 2008 EAA Doctoral Consortium and as organizer or faculty of numerous Ph.D. workshops and (EU sponsored) training networks (e.g., INTACCT, FIRRE), he demonstrates his continued commitment to improve graduate education in Europe.
Laurence van Lent obtained a Master's degree in Economics from the Radboud University Nijmegen (cum laude) and a Ph.D. in Economics from Tilburg University (1999). He was a visiting scholar at the William E. Simon Graduate School of Business Administration at the University of Rochester (1996-1998) and a visiting professor at the University of Melbourne (2004).
Key words
Publications
Principal publications- Bouwens, J. and L. van Lent (2007). Assessing the performance of business unit managers. Journal of Accounting Research 45(4), pp. 667-697.
- Bouwens, J. and L. van Lent (2006). Performance measure properties and the effect of incentive contracts. Journal of Management Accounting Research 18, pp. 55-75.
- Nikolaev, V. and L. van Lent (2005). The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. European Accounting Review 14(4), pp. 677-724.
- Abernethy, M.A., J. Bouwens and L. van Lent (2004). Determinants of control system design in divisionalized firms. The Accounting Review 79(3), pp. 545-570.
- Abernethy, M.A., J. Bouwens and L. van Lent (2009), Leadership and control system design Management Accounting Research, in press.
Click here for the complete list of publications (Tilburg University Repository Publications only)
Publications
Principal publications- Bouwens, J. and L. van Lent (2007). Assessing the performance of business unit managers. Journal of Accounting Research 45(4), pp. 667-697.
- Bouwens, J. and L. van Lent (2006). Performance measure properties and the effect of incentive contracts. Journal of Management Accounting Research 18, pp. 55-75.
- Nikolaev, V. and L. van Lent (2005). The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. European Accounting Review 14(4), pp. 677-724.
- Abernethy, M.A., J. Bouwens and L. van Lent (2004). Determinants of control system design in divisionalized firms. The Accounting Review 79(3), pp. 545-570.
- Abernethy, M.A., J. Bouwens and L. van Lent (2009), Leadership and control system design Management Accounting Research, in press.
Click here for the complete list of publications (Tilburg University Repository Publications only)
Projects
See also: my page on the Social Science Research Network.
Working papers:
- Tahoun, A. and L. van Lent (2010), Equity ownership and campaign financing of members of congress and the bailout of the financial sector.
- Bouwens, J. and L. van Lent (2007), Managerial investment horizon and the role of performance measures.
- Abernethy, M., J. Bouwens and L. van Lent (2009), The role of performance measures in the intertemporal decisions of business unit managers.
- Bouwens, J., C. Hofmann, and L. van Lent (2010), Aggregate and specific performance measures and intra-firm interdependencies: Theory and evidence.
- Bouwens, J. and L. van Lent (2009), Control systems and the innate preferences of managers.
- Bouwens, J. and L. van Lent (2003), Performance measure diversity and the delegation of authority in organizations.
External accreditation
Visiting positions:
- Visiting Professor of Accounting, University of Melbourne, 2004
- Visiting Scholar, William E. Simon School of Business Administration, University of Rochester, 1996-1998
Editorial positions:
- Associate Editor, European Accounting Review, 2004 - present
- Joint Guest Editor (together with James A. Ohlson), European Accounting Review, Special Issue on Conservatism in Accounting, published in 2006, vol. 15, no. 4.
Editorial boards:
- Contemporary Accounting Research, 2005 - present
- International Journal of Accounting, Auditing and Performance Evaluation, 2005 -present
- BuR Business Research, 2007 - present
- Management Control & Accounting, 2002 - present
Ad hoc reviewer:
The Accounting Review, Review of Accounting Studies Journal, Management Science, Accounting and Finance, British Accounting Review, Management Accounting Research, Netherlands Organization for Scientific Research, Austrian Science Fund, Contemporary Accounting Research, European Accounting Review, International Journal of Accounting, Auditing and Performance Evaluation, Journal of Management Accounting Research
Research supervision
Chairperson of the following Ph.D. committees (initial placement in parentheses):
- Valeri Nikolaev, 2007, Financial reporting, debt contracting and valuation (University of Chicago), cum laude, Second Prize, Tilburg University Best Dissertation Competition 2007
- Flora Kuang, 2007, Incentive effects of performance vested stock options (Free University, Amsterdam)
- Yuping Jia, 2008, Essays on the role of managerial type in financial reporting (University of Mannheim, Germany)
Teaching
Laurence van Lent teaches courses in (advanced) management accounting both at the master's and Ph.D. levels and for executives. His courses rely on an economics-based approach to organizational design problems and focus especially on topics such as performance evaluation, (executive) compensation, and structural arrangements within the firm.
He also teaches Ph.D. level courses in capital markets research in accounting which survey the empirical literature over the past four decades that investigates how security markets react to accounting information.
Other activities
Administrative positions at Tilburg University:
- Research coordinator Accounting, 2001 - present
- Educational coordinator M.Phil. and Ph.D. programs in Accounting, 2001 - present
- Seminar coordinator Accounting, 2000 - present
Other service activities:
- Faculty, Doctoral Colloquium European Accounting Association, 2008, 2009
- Faculty member, INTACCT project (funded under the EU 6th framework Marie Curie program), 2006 - present
- Member Education Committee of the Limperg Institute, 2003 - present
- Member Permanent Review Panel, Netherlands Organization for Scientific Research (NWO), 2004 - 2006
- Member Curriculum Committee Financial Accounting Theory, Nivra-Universiteit Nyenrode, 2000 - 2003
- Member of the organizing committee of the EU sponsored (5th framework program) euroconference series FIRRE, Financial reporting and regulatory practices in Europe, European Institute for Advanced Studies in Management (EIASM), 2001-2003, Palermo, Den Bosch, and Corsica.
- Advisory Board Member, Center for Accounting Research and Education, University of Notre Dame, 2009 - present.
Room K 814
PO Box 90153
5000 LE Tilburg
| Phone | +31 13 466 3403 |
| Secretary | +31 13 466 8288 |
| Fax | +31 13 466 8001 |
Full Professor
Faculty of Economics and Business Administration
Department of Accountancy
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