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Financial Accounting Theory, Corporate Political Strategy, Political Economy of Financial Reporting

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Roland KÖNIGSGRUBER

Professor

Academy: Digitalization

Research centre: Finance & Accounting Insights on Risk and Regulation

Location: PARIS

email: roland.konigsgruber@skema.edu

Biography

Publications

Career

Dr. Roland Königsgruber is a full professor of Financial Accounting and head of the academy Digitalization. Before joining Skema Business School, he spent four years at VU University Amsterdam and ten years at the University of Graz, teaching financial accounting and carrying out research in the area of accounting standard setting and financial reporting. Roland holds an MA degree in International Relations from Yale University and a Doctorate and HDR in Business Economics from the University of Graz. Prior to his academic career, he worked as a management consultant and project manager in the field of management information systems.

Peer-reviewed journal articles

BLEIBTREU, C., KÖNIGSGRUBER, R. and LANZI, T. (2022). Financial reporting and corporate political connections: An analytical model of interactions. Journal of Accounting and Public Policy, 41(3), pp. 106904.

PREUSS, S. and KÖNIGSGRUBER, R. (2021). How do corporate political connections influence financial reporting? A synthesis of the literature. Journal of Accounting and Public Policy, 40(1), pp. 106802.

KÖNIGSGRUBER, R., PEROTTI, P., SCHINNERL, O., TSOLIGKAS, F. and WINDISCH, D. (2021). Product Market Competition and Firms’ Disclosure of Cross-segment Differences in Performance. Abacus, 57(4), pp. 709-736.

RYBNICEK, R. and KÖNIGSGRUBER, R. (2019). What makes industry–university collaboration succeed? A systematic review of the literature. Journal of Business Economics, 89(2), pp. 221-250.

BOISITS, A. and KÖNIGSGRUBER, R. (2016). Information Acquisition and Disclosure by Firms in the Presence of Additional Available Information. Central European Journal of Operations Research, 24(1), pp. 177-205.

GROSS, C., KÖNIGSGRUBER, R., PANTZALIS, C. and PEROTTI, P. (2016). The Financial Reporting Consequences of Proximity to Political Power. Journal of Accounting and Public Policy, 35(6), pp. 609-634.

KÖNIGSGRUBER, R. and PALAN, S. (2015). Earnings Management and Participation in Accounting Standard-Setting. Central European Journal of Operations Research, 23(1), pp. 31-52.

KÖNIGSGRUBER, R. and WINDISCH, D. (2014). Does European Union policy making explain accounting choices? An empirical analysis of the effects of investigations by the Directorate General for Competition on accounting choices. Journal of Management and Governance, 18(3), pp. 717–731.

KÖNIGSGRUBER, R. (2013). Expertise-Based Lobbying and Accounting Regulation. Journal of Management and Governance, 17(4), pp. 1009-1025.

KÖNIGSGRUBER, R. (2012). Capital Allocation Effects of Financial Reporting Regulation. European Accounting Review, 21(2), pp. 283-296.

KÖNIGSGRUBER, R. and GROSS, C. (2012). What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies. Accounting in Europe, 9(2), pp. 171-190.

KÖNIGSGRUBER, R. (2010). A political economy of accounting standard setting. Journal of Management and Governance, 14(4), pp. 277-295.

Conference proceedings

SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting structured literature review: a dynamic analysis of relationships between practice, research, and policy-making.

Conference presentations

SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting structured literature review: a dynamic analysis of relationships between practice, research, and policy-making. In: AFC (Association Francophone de Comptabilité). Online Conference.

SANDU, R., ROSZAK, S. and KÖNIGSGRUBER, R. (2021). Integrated Reporting systematic literature review: a dynamic analysis of relationships between practice, research, and policy-making. In: EAA (European Accounting Association). Bucharest.

KÖNIGSGRUBER, R. and PREUSS, S. (2019). How Do Corporate Political Connections Influence Financial Reporting? Towards a Theoretical Framework. In: ARCA Research Seminar, VU University Amsterdam. Amsterdam.

KÖNIGSGRUBER, R. and PREUSS, S. (2019). How Do Corporate Political Connections Influence Financial Reporting? Towards a Theoretical Framework. In: Seminar presentation: Durham University. Durham.

KÖNIGSGRUBER, R. (2019). How Do Corporate Political Connections Influence Financial Reporting? Towards a Theoretical Framework. In: Workshop on the Politics of Accounting. Manchester.

KÖNIGSGRUBER, R., BLEIBTREU, C. and LANZI, T. (2019). Politicians, Markets, and Firms: How Do Capital Market Reactions Influence Corporate Political Strategy? In: EAA (European Accounting Association) Annual Congress. Paphos.

KÖNIGSGRUBER, R., BLEIBTREU, C. and LANZI, T. (2019). The Influence of Financial Reporting on the Value of Corporate Political Connections: An Analytical Model. In: Seminar presentation: ESCP Europe. Paris.

KÖNIGSGRUBER, R. and BLEIBTREU, C. (2018). A Theory of Political Connections, Corporate Governance, and Financial Reporting. In: Workshop on the Politics of Accounting. Innsbruck.

KÖNIGSGRUBER, R. and BLEIBTREU, C. (2018). A Theory of Political Connections, Corporate Governance, and Financial Reporting. In: Corporate Finance Day. Antwerp.

KÖNIGSGRUBER, R., BLEIBTREU, C. and LANZI, T. (2018). Politicians, Markets, and Firms: How Do Capital Market Reactions Influence Corporate Political Strategy? In: Seminar presentation: WU Vienna. Vienna.

KÖNIGSGRUBER, R. and BLEIBTREU, C. (2017). Politicians, Markets, and Firms: How Do Capital Market Reactions Influence Corporate Political Strategy? In: Workshop on the Politics of Accounting. Paris.

Press and social media

KÖNIGSGRUBER, R. (2022). Corporate Political Connections: How Do They Affect Corporate Transparency. SKEMA ThinkForward.

KÖNIGSGRUBER, R., FRANKE, B. and GHITTI, M. (2020). Accounting in Times of the Pandemic: Financial Reporting and Regulatory issues. SKEMA ThinkForward.

KÖNIGSGRUBER, R. (2020). Judgment rather than memorization of rules: How to dispel misconceptions about accounting. SKEMA ThinkForward.

Education

2012 HDR in Business Administration, University of Graz, Austria

2007 Doctorate in Business Administration, University of Graz, Austria

2002 Master in International Relations, Yale University, United States of America

Experience

Full-time academic positions

Since 2018 Professor of Financial Accounting, SKEMA Business School, France

2016 - 2018 Associate Professor of Financial Accounting, SKEMA Business School, France

Other academic affiliations and appointments

Since 2023 Associate Dean for Research, SKEMA Business School, France

Since 2019 Associate Dean of the Digitalisation Academy, SKEMA Business School, France

2016 - 2019 Program Director - Mastère Spécialisé Audit, Contrôle de Gestion et Systèmes d'Information, SKEMA Business School, France

2012 - 2016 Assistant Professor, Vrije Universiteit Amsterdam, The Netherlands

2007 - 2012 Assistant Professor, University of Graz, Austria

2003 - 2007 Assistant Professor (pre-doc), University of Graz, Austria

Other professional experiences

2002 - 2003 Project Manager, Trema AB, Germany

1999 - 2000 Consultant, Ernst & Young Consulting, Austria

Other research activities

Reviewer for:

Economia Politica, European Accounting Review, European Accounting Review, Finance Research Letters, Journal of Accounting and Public Policy, Journal of Accounting and Public Policy, Journal of Behavioral and Experimental Finance, Production and Operations Management, Review of Industrial Organization

Organization of a conference or a research seminar

2022 Workshop on the Politics of Accounting, France

2018 EIASM (European Institute for Advanced Studies in Management) workshop, France

2017 Workshop on the Politics of Accounting, France

PhD Supervision

2022 S. PREUSS, Vrije Universiteit Amsterdam, PhD thesis, Thesis co-director

2022 P. EBRAHIMI, HEC Montréal, PhD thesis, Thesis jury member

Other academic activities

2022 Reviewer for Conference, European Accounting Association

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