Prof. Dr. Michael Erkens

Erkens, Michael
  • Empirical archival
  • Corporate Reporting
  • Sustainability Reporting
  • Financial accounting
  • Corporate Governance

Prof. dr. Michael Erkens is a Professor of Corporate Reporting at Nyenrode Business University and the Director of the Center for Corporate Reporting, Finance & Tax. His main research interests include firms' disclosure and reporting practices, executive compensation, and corporate governance. 

Michael’s research has been published, amongst others, in the Journal of Accounting and Economics, the Journal of International Business Studies, the Journal of Accounting and Public Policy, and the Accounting Forum. It was awarded the Best Paper Award at the International Accounting Section of the American Accounting Association, the Western Section Meeting of the American Accounting Association, and the China Governmental Accounting Research Center.

Michael holds a Master of Science degree in Mathematics and Finance and received his Ph.D. in Financial Accounting with summa cum laude from Trier University, Germany. Next to his professorship at Nyenrode, he is also affiliated with the ERASMUS School of Economics in Rotterdam, WHU-Otto Beisheim School of Management in Germany, and Anton de Kom University in Suriname. Michael gained other international experience as a professor at HEC Paris, France, and as a visiting scholar at the University of Chicago's Booth School of Business.


Michael enjoys spending time with his family, drinking wine, and listening to music in his music room at home.

Most relevant publications

  • Breijer, R., Erkens, M.H.R., Orij, R., & Vergoossen, R. (2024). Mandatory versus voluntary non-financial reporting: Reporting practices and economic consequences. Accounting Forum, forthcoming
  • Breijer, R., Erkens, M.H.R., & Orij, R. (2023). Informatie over 'Social' (de S) in ESG-rapportages voorafgaand aan de CSRD Maandblad voor Accountancy en Bedrijfseconomie, 97 (9/10)
  • Breijer, R., Erkens, M.H.R., & Orij, R. (2022). Veel soorten rapporten met niet-financiële informatie – door de bomen het bos weer zien? Maandblad voor Accountancy en Bedrijfseconomie, 96 (11/12)
  • Adam-Mueller, A.F.A., & Erkens, M.H.R. (2020). Risk disclosure noncompliance. Journal of Accounting and Public Policy 39
  • Erkens, M.H.R., Gan, Y., & Yurtoglu, B. (2018). Not all clawbacks are the same: Consequences of strong versus weak clawback provisions. Journal of Accounting and Economics 66 (1)
  • Erkens, M.H.R. (2016). Disclosure behavior of European firms around the adoption of IFRS. Springer Research.
  • Erkens, M.H.R., Jeanjean, T., Stolowy, H., & Yohn, T.L. (2015. International evidence on the impact of adopting English as an external reporting language. Journal of International Business Studies 46.
  • Erkens, M.H.R., Paugam, L., & Stolowy, H. (2015). Non-financial information: State of the art and research perspectives based on a bibliometric study. Accounting, Control, Audit 21