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Prof. Dr. Ralf Ewert

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

email: ralf.ewert(at)uni-graz.at

Research interests

Research interests are the economic analysis of auditing, financial and management accounting, and standard setting using mainly (but not exclusively) analytical methods including information economics, game theory and agency theory. The research also covers aspects of earnings management, disclosure as well as the interplay between management accounting and financial accounting.



1990Habilitation in business administration, University of Wuerzburg, Germany
1985Doctorate in business administration, University of Passau, Germany
1982Study of “Business Administration”, University of Cologne, Germany (with honours)

Present and past positions

Since 2008Full professor at Institute for Accounting and Auditing, University of Graz
1994-2008Full professor of Controlling and Auditing, Goethe-University of Frankfurt, Germany
1990-1994Full professor of Accounting, University of Tuebingen, Germany
1988-1990Research and teaching assistant at the Institute for Accounting and Auditing, University of Wuerzburg, Germany
1989-1990Interim professorship for Finance at the University of Trier, Germany

Research and teaching assistant at the Institute for Accounting, University of Passau, Germany



Selected publications

  • Ewert, R. (1999): Auditor Liability and the Precision of Auditing Standards, in: Journal of Institutional and Theoretical Economics, 155, 181-206.
  • Ewert, R., and C. Ernst (1999): Target Costing, Coordination, and Strategic Cost Management, in: European Accounting Review 8, 23-49.
  • Ewert, R., Feess, E., and M. Nell (2000): Auditor Liability Rules under Imperfect Information and Costly Litigation: The Welfare Increasing Effect of Liability Insurance, in: European Accounting Review 9, 371-385.
  • Ewert, R., Schenk, G., and A. Szczesny (2000): Determinants of Bank Lending Performance in Germany, in: Schmalenbach Business Review 52, 344-362. (This paper has received the Financial Innovation Prize 2001 of the Bethmann-Bank.)
  • Ewert, R. (2004): Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era - An Analysis of Non-Audit-Services, in: A. Hopwood, C. Leuz, and D. Pfaff (eds.): The Economics and Politics of Accounting, Oxford University Press: Oxford, 239-263.
  • Ewert, R., and A. Wagenhofer (2005), Economic Effects of Tightening Accounting Standards to Restrict Earnings Management, in: The Accounting Review, 80, 1101-1124.
  • Ewert, R., and A. Wagenhofer (2007), Management Accounting Theory and Practice in German-Speaking Countries, in: Chapman, C.S., Hopwood, A.G., and M.D. Shields (eds.), Handbook of Management Accounting Research, Volume 2, Elsevier: Amsterdam, 1035-1069. (This Handbook has received the "Management Accounting Section of the American Accounting Association 2008 Notable Contribution to Management Accounting Literature Award".)
  • Ewert, R., and A. Wagenhofer (2014), Interne Unternehmensrechnung, 8th ed., Springer-Verlag: Berlin et al.
  • Ewert, R., and R. Niemann (2012): Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful, in: Finanzarchiv/Public Finance Analysis, 68, 83-120.
  • Ewert, R., and A. Wagenhofer (2012): Earnings Management, Conservatism, and Earnings Quality, in: Foundations and Trends in Accounting, 6, 65-186.
  • Ewert, R., and A. Wagenhofer (2012): Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note, in: Abacus, 48, 278-291.
  • London Economics and R. Ewert (2006): Study on the Economic Impact of Auditors' Liability Regimes, Final Report to EC-DG Internal Market and Services, Brussels/London, available at: http://ec.europa.eu/internal_market/auditing/liability/index_de.htm.
  • Wagenhofer, A., and R. Ewert (2015), Externe Unternehmensrechnung, 3rd ed. Springer-Verlag: Berlin et al. (in print)


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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