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.
CV
Education
| 1990 | Habilitation in business administration, University of Wuerzburg, Germany |
| 1985 | Doctorate in business administration, University of Passau, Germany |
| 1982 | Study of “Business Administration”, University of Cologne, Germany (with honours) |
Present and past positions
| Since 2008 | Full professor at Institute for Accounting and Auditing, University of Graz |
| 1994-2008 | Full professor of Controlling and Auditing, Goethe-University of Frankfurt, Germany |
| 1990-1994 | Full professor of Accounting, University of Tuebingen, Germany |
| 1988-1990 | Research and teaching assistant at the Institute for Accounting and Auditing, University of Wuerzburg, Germany |
| 1989-1990 | Interim professorship for Finance at the University of Trier, Germany |
| 1982-1988 | Research and teaching assistant at the Institute for Accounting, University of Passau, Germany
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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)
Contact
DART – Doctoral Program in Accounting, Reporting, and Taxation
Universitätsstraße 15/E4
A-8010 Graz
University of Graz,
Center for Accounting Research
