o. Univ.-Prof. Dr. rer. soc. oec. Dr. h. c.

Alfred Wagenhofer

Alfred Wagenhofer

Full Member of the Division of Humanities and the Social Sciences since 2008

  • Institut für Unternehmensrechnung und Controlling, Universität Graz


Research Areas:

  • Economics
  • Accounting
  • Controlling
  • Auditing and trusts
  • Regulatory economics
  • Business law



Selected Memberships:

  • Verein für Socialpolitik
  • European Accounting Association
  • American Accounting Association
  • International Association for Accounting Education and Research
  • Verband der Hochschullehrer für Betriebswirtschaft
  • Schmalenbach-Gesellschaft für Betriebswirtschaft

Selected Prizes:

  • Dr. Kausch-Preis
  • Forschungspreis des Landes Steiermark
  • Walther-Kastner-Preis
  • Kardinal-Innitzer-Förderungspreis
  • Best Paper Award, Journal of Accounting & Economics

Selected Publications:

  • Wagenhofer, A. (1990): Voluntary Disclosure with a Strategic Opponent, Journal of Accounting and Economics 12, 341-363. doi: 10.1016/0165-4101(90)90020-5.
  • Ewert, R.; Wagenhofer, A. (2005): Economic Effects of Tightening Accounting Standards to Restrict Earnings Management, The Accounting Review 80, 1101-1124. doi: 10.2308/accr.2005.80.4.1101.
  • Benston, G.; Bromwich, M.; Litan, R.E.; Wagenhofer, A. (2006): Worldwide Financial Reporting: The Development and Future of Accounting Standards, Oxford University Press: New York et al..
  • Göx, R. F.; Wagenhofer, A. (2009): Optimal Impairment Rules, Journal of Accounting and Economics 48, 2-16. doi: 10.1016/j.jacceco.2009.04.004.
  • Schantl, S.; Wagenhofer, A. (2020): Deterrence of Financial Misreporting when Public and Private Enforcement Strategically Interact, Journal of Accounting and Economics 70, 101311. doi: 10.1016/j.jacceco.2020.101311.