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Volker Laux


Department:     Accounting

Additional Titles:     Randal B. McDonald Chair in Accounting

Research Areas:     Corporate Governance, Executive Compensation, Management Control Systems, Organizational Design

Volker Laux

Xu Jiang, and Volker Laux.
What Role do Boards Play in Companies with Visionary CEOs?
Journal of Accounting Research. Forthcoming.

Aysa Dordzhieva, Volker Laux, Ronghuo Zheng. Aug 2022. Signaling Private Information via Accounting System Design. Journal of Accounting and Economics 74(1): 101494.

Volker Laux, and Ronghuo Zheng. July 2023. Early-Warning Signals and Risk-Shifting Incentives. The Accounting Review 98(4): 273-288.

Debt Covenants and Accounting Manipulation. By: Volker Laux. The Accounting Review, January 2022, Vol. 97 No. 1, 293 - 314.


Signaling Private Information via Accounting System Design. By: Aysa Dordzhieva, Volker Laux, Ronghuo Zheng. Journal of Accounting and Economics.  August 2022, Vol. 74, Issue 1, 101494.

Conservative Accounting, Audit Quality, and Litigation. By: Sebastian Kronenberger and Volker Laux. Management Science. Mar2022, Vol. 68 Issue 3, p2349-2362.


Managerial Optimism and Debt Covenants. By: Jakob Infuehr and Volker Laux. Journal of Accounting Research. Mar2022, Vol. 60 Issue 1, p353-371.

Volker Laux and Korok Ray. 2020. Effects of Accounting Conservatism on Investment Efficiency and Innovation. Journal of Accounting and Economics 70(1), 101319.


Volker Laux and Phillip C. Stocken. 2018. Accounting Standards, Regulatory Enforcement, and Innovation. Journal of Accounting and Economics65(2/3), 221-236.


Judson Caskey and Volker Laux. 2017. Corporate Governance, Accounting Conservatism, and Manipulation. Management Science 63(2), 424-437.


Prasart Jongjaroenkamol and Volker Laux. 2017. Insider versus Outsider CEOs, Executive Compensation, and Accounting Manipulation. Journal of Accounting and Economics 63(2/3), 253-261.


Volker Laux. 2017. Supporting and Assessing Agents. Journal of Accounting Research 55(4), 995-1016.


Volker Laux. 2015. Executive Pay, Innovation, and Risk-Taking. Journal of Economics & Management Strategy 24(2), 275-305.


Volker Laux. 2014. Pay Convexity, Earnings Manipulation, and Project Continuation. The Accounting Review 89(6), 2233-2259.


Volker Laux and Phillip Stocken. 2012. Managerial Reporting, Overoptimism, and Litigation Risk. Journal of Accounting and Economics 53(3), 577-591.


Volker Laux. 2012. Stock Option Vesting Conditions, CEO Turnover, and Myopic Investment. Journal of Financial Economics 106(3), 513-526.


Volker Laux and Brian Mittendorf. 2011. Board Independence, Executive Pay, and the Adoption of Pet Projects. Contemporary Accounting Research 28, 1467-1483.


Volker Laux and D. Paul Newman. 2010. Auditor Liability and Client Acceptance Decisions. The Accounting Review 85, 261-285.


Volker Laux. 2010. Effects of Litigation Risk on Board Oversight and CEO Incentive Pay. Management Science 56(6), 938-948.


Volker Laux. 2010. On the Benefits of Allowing CEOs to Time Their Stock Option Exercises. RAND Journal of Economics 41, 118-138.


Christian Laux and Volker Laux. 2009. Board Committees, CEO Compensation, and Earnings Management. The Accounting Review 84, 869-891.


Volker Laux. 2008. Board Independence and CEO Turnover. Journal of Accounting Research 46, 137-171.


Volker Laux. 2008. On the Value of Influence Activities for Capital Budgeting. Journal of Economic Behavior and Organization 65, 625-635.


Christian Laux and Volker Laux. 2006. Performance Measurement and Information Production. Journal of Institutional and Theoretical Economics JITE 162, 412-423.


Volker Laux. 2006. The Ignored Performance Measure. Journal of Economics and Management Strategy 15, 707-733.



Christian Laux and Volker Laux.
 Accounting Conservatism and Managerial Information Acquisition.
 Journal of Accounting and Economics. Forthcoming.