Professors

Roland KÖNIGSGRUBER

Professor

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

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Roland KÖNIGSGRUBER

Academy

Digitalization

Research center

Finance & Accounting Insights on Risk and Regulation

Location

Paris

Discipline

Accounting

Dr. Roland Königsgruber is a full professor of Financial Accounting and associate dean for research. 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.

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
2019 - 2023
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
Other professional experiences
Since 2023
Associate Dean for Research, 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
2002 - 2003
Project Manager, Trema AB, Germany
1999 - 2000
Consultant, Ernst & Young Consulting, Austria
Other research activities
Reviewer for:
Review of Industrial Organization, Production and Operations Management, Journal of Accounting and Public Policy, European Accounting Review, Economia Politica, Finance Research Letters, Journal of Behavioral and Experimental Finance
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
2023
J. BRANDNER, University of Graz, PhD thesis, Thesis Reviewer
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

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

Faculty research seminar presentations

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 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., 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.