The Department of Accounting, Finance and Insurance offers a dynamic, stimulating and pleasant working environment. Moreover, AFI enjoys a strong international reputation and is part of a wide network consisting of other universities, companies and institutions. Website unit
Firms face a great deal of risks in their pursuit of organizational goals. Effective upward communication of risk information is a pre-requisite not only for many organizational decisions such as resource allocation and strategic planning but also for firm external risk reporting. Nevertheless, employees are hesitant to report risks because they feel that doing so may be held against them. Little research has investigated risk reporting behavior and how to incentive it in internal reporting settings. Addressing this question can significantly help firms to promote risk reporting behavior and to respond to external regulators that request more accurate risk reporting (e.g. EU directive 2013/34/EU). In this PhD project we aim at answering the following research questions: 1) How does mandating employees to report risks upward affect their reporting behavior and what role work culture plays for this effect? 2) How do performance evaluation systems influence risk reporting and how do supervisors react to it? 3) How do risk appetite and top management communication of risk management responsibility affect risk reporting behavior? The data used to study these issues will be generated through the development of (behavioral) experiments. Candidates are expected to have a substantial interest in econometrics and will follow several courses to build their econometric skillset. The selected candidate can count on substantial mentoring and guidance throughout the project. The content of the project is flexible and can be adjusted based on the interest of the chosen candidate if a scientific contribution can be found.
- You have a very strong interest in scientific research and strong technical skills in statistics and programming, or a willingness to learn fast.
- You obtained a yearly result of at least distinction during your university studies, with higher grades being a plus.
- You also have a very good command of written and spoken English.
- You have a Master’s degree in Applied or Business Economics, Economics or a related field. You have a strong interest in finance and accounting topics, especially as described in the project proposal.
- Graduated Master students / Research Master Students are encouraged to apply, as well as those Master students nearing graduation.
We offer an employment as full-time PhD researcher for 1 year, renewable till 4 years after positive evaluation.
Start date September 15, 2022 or to be negotiated.
Vacancy can be closed before application date. Therefore, candidates are encouraged to apply as soon as possible.
For more information please contact Prof. dr. Alexandra Van den Abbeele, tel.: +32 16 32 69 36, mail: firstname.lastname@example.org.You can apply for this job no later than August 15, 2022 via the online application toolKU Leuven seeks to foster an environment where all talents can flourish, regardless of gender, age, cultural background, nationality or impairments. If you have any questions relating to accessibility or support, please contact us at diversiteit.HR@kuleuven.be.