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Prof. Dr. Dr.h.c Alfred Wagenhofer

University of Graz, Institute of Accounting and Control, Universitätsstraße 15, A-8010 Graz

Tel: +43 316 380 3500

email: alfred.wagenhofer(at)uni-graz.at

Research interests

Theory of accounting, standard setting, accounting measurement, earnings management, disclosure. Application of information economics, game theory and agency theory to study these themes, including economic effects, incentives, contracts, and institutions.



1990Habilitation in business administration, Vienna University of Technology
1984Doctorate of Social and Economic Sciences, University of Vienna (with honours)
1982Study of „Betriebsinformatik“, University of Vienna (with honours)

Present and past p

Since 2006Chair at the Center for Accounting Research, University of Graz
Since 1991Full professor at Institute for Management (since 1999 named Institute for Management Accounting and Control, since 2007 named Institute of Accounting and Control), University of Graz
1982-1991Research and teaching assistant at the Institute of Business Administration, Vienna University of Technology

Selected publications

  • Ewert, R., and A. Wagenhofer (2005): Economic Effects of Tightening Accounting Standards to Restrict Earnings Management, in: The Accounting Review 80, 1101-1124.
  • Benston, G., M. Bromwich, R.E. Litan and A. Wagenhofer (2006): Worldwide Financial Reporting: The Development and Future of Accounting Standards, Oxford University Press: New York et al.
  • Ewert, R. and A. Wagenhofer (2007): Management Accounting Theory and Practice in German-Speaking Countries, in: Chapman, C.S., A.G. Hopwood, and M.D. Shields (eds.), Handbook of Management Accounting Research, Volume 2, Elsevier: Amsterdam, 1035-1069. (This Handbook has recently received the "Management Accounting Section of the American Accounting Association 2008 Notable Contribution to Management Accounting Literature Award".)
  • Wagenhofer, A., and H. Dücker (2007): Die Messung von "Earnings"-Qualität, Journal für Betriebswirtschaft 57, 263-297. [Measurement of Earnings Quality]
  • Göx, R., and A. Wagenhofer (2009): Optimal Impairment Rules, Journal of Accounting and Economics 48, 2-16.
  • Göx, R., and A. Wagenhofer (2010): Optimal Precision of Accounting Information in Debt Financing, in : European Accounting Review 19, 579-602.
  • Ewert, R., and A. Wagenhofer (2014): Interne Unternehmensrechnung, 8th ed., Springer-Verlag: Berlin et al.
  • Perotti, Pietro/Wagenhofer, Alfred (2014): Earnings Quality Measures and Excess Returns, Journal of Business Finance and Accounting 41, 545-571.
  • Wagenhofer, Alfred (2014): The Role of Revenue Recognition in Performance Reporting, Accounting and Business Research 44 (2014), 349-379.
  • Wagenhofer, Alfred (2014): Trading off Costs and Benefits of Frequent Financial Reporting, Journal of Accounting Research 52 (2014), 389-401.
  • Ewert, Ralf/Wagenhofer, Alfred (2014): Earnings Management, Conservatism, and Earnings Quality, Foundations and Trends in Accounting 6 (2011), 2012, 65-186.
  • Wagenhofer, A., and R. Ewert (2015): Externe Unternehmensrechnung, 3rd ed., Springer-Verlag: Berlin et al.


DART – Doctoral Program in Accounting, Reporting, and Taxation
Universitätsstraße 15/E4 A-8010 Graz
University of Graz, Center for Accounting Research Phone:+43 (0)316 380 - 7255

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