Chair of Accounting

Prof. Dr. Kai Alexander Bauch

Kai Alexander Bauch holds the Chair of Accounting at University of Kaiserslautern-Landau (RPTU) since the summer term of 2022. Following his studies in business administration (major: accounting, controlling & taxation) at Justus Liebig University Giessen, he worked as a research assistant at the Chair of Accounting at Heinrich Heine University Duesseldorf. After completion of his doctorate in 2019, he worked as a PostDoc at the Institute for Accounting at the University of Bern. The focus of his research at RPTU is on behavioral accounting and digitalization in accounting.

Further Information

  • Burn It or Return It? The Effects of the Possibility to Return Budget Surplus and the Moderating Role of Uncertainty on Capital Budgeting. Forthcoming in: The Accounting Review (with M. Arnold and F. Elsinger).
  • A boo is louder than a cheer: How feedback on creative tasks affects misreporting in multi-task environments. In: Management Accounting Research, Vol 68 (2026), 100960 (with F. Behrend and B. Weißenberger).
  • The Price of Reporting: How Monetization of Sustainability Information Affects the Perception of Reporting Appropriateness. In: Business and Society Review, Vol 131 (2026), e70045 (with F. Fuchs).
  • Employee Support for Corruption Prevention: The Roles of Organizational Ethical Context and Employee Moral Attentiveness. In: Applied Psychology: An International Review 75 (2026), e70066 (withT. Rabl, A. Werner, and P. Heintz).
  • Establishment and Stability of Information Aggregation Routines: The Case of Performance Evaluations. In: Management Revue, Vol. 37 (2026), 52240 (with P. Kotzian).
  • The Effects of Accountability on Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study. In: Schmalenbach Journal of Business Research 77 (2025), 915-944 (with B. Weißenberger).
  • Accountability and Managerial Advice Taking: Comparing Human and Algorithmic Advisers. In: Management Decision 63 (2025), 545-567 (with P. Kotzian and B. Weißenberger).
  • Likeability in Subjective Performance Evaluations: Does it Bias Managers’ Weighting of Performance Measures? In: Journal of Business Economics, 91 (2021), 35-59 (with P. Kotzian and B. Weißenberger).
  • Dysfunktionale Effekte der Checklistenverwendung zur Aufdeckung doloser Handlungen in der Abschlussprüfung. In: Betriebswirtschaftliche Forschung und Praxis, 71 (2019), 3-20.
  • D-DASH - A new Form of digital Business? Accepted for Publication at Management Revue (with S. Will, A. Danner-Schröder, and K. Zweig).
  • "Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers" (with M. Arnold and E. Chan).
  • "Employees’ Strategic Advice Seeking: The Role of Performance Evaluation and Performance Measure Noise" (with F. Behrend and C. Feichter).
  • “All about the Numb3rs? How Quantification in Forward-looking Statements Affects Nonprofessional Investors’ Willingness to Invest”.
  • “Effects of Negative Information in Sustainability Reports and Social Media Disclosure on Investors’ Willingness to Invest” (with C. Feth, H. Wewers and P. Kotzian).
  • “How the Prosocial Impact of Employee’s Work Affects Budgetary Misreporting: The Role of Pay-for-Performance” (with S. Khajehnejad). 
  • “Not All Wrongs Are Equal: Performance, Pay Appropriateness, and the Decision to Blow the Whistle” (mit M. Kolodziej and M. Sohn).
  • “Safety in Obedience: Employees’ Reluctance to Deviate from their Supervisors’ Advice and the Role of AI” (with A. Ostermaier and H. Yin).
  • Digitalisierung im Rechnungswesen: Gestaltung, Herausforderungen und Bewertung. In: WiSt -Wirtschaftswissenschaftliches Studium, 55 (1-2), 4-9 (with A. Posch).
  • Unternehmenssteuerung in der ‚Echtzeit-Economy‘: Auswirkungen der digitalen Transformation auf die Unternehmenssteuerung. In: Obermaier, Robert (Ed.): Handbuch Industrie 4.0 und Digitale Transformation, Wiesbaden., 2nd edition, 2025, pp. 1-21 (with B. Weißenberger).
  • Chancen und Herausforderungen der digitalen Transformation für die Rechnungslegung. In: Wagner, Udo/Schaffhauser-Linzatti, Michaela-Maria (Hrsg.): Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung, Wiesbaden, 2017, S. 203-219 (with B. Weißenberger).
  • Applied Psychology: An International Review
  • Behavioral Research in Accounting
  • Contemporary Accounting Research
  • European Accounting Review
  • Journal of Business Economics (ZfB)
  • Journal of Management Control
  • Junior Management Science (JUMS)
  • Management Science
  • Schmalenbach Journal of Business Research (SBUR)
  • Review of Managerial Science
  • numerous conferences, such as  AAA Annual Meeting, ABO Section Meeting, FARS Midyear Meeting, MAS Midyear Meeting oder EAA Annual Congress (as Scientific Committee Member)
  • Jackstädt Fellowship of Dr. Werner Jackstädt-Stiftung, 2023
  • IMA Best Management Accounting Paper Award at the 2022 AAA Annual Meeting for the Paper „Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers“ (Arnold/Bauch/Chan)
  • Outstanding Reviewer Award of the Management Accounting Section at the AAA Annual Meeting 2020
  • Best dissertation of the year 2019 of the Faculty of Economics at Heinrich Heine University Duesseldorf
  • American Accounting Association (AAA)
  • Deutscher Hochschulverband (DHV)
  • European Accounting Association (EAA)
  • Schmalenbach-Gesellschaft für Betriebswirtschaft e. V., in particular, member of the 'Digital Reporting' working group
  • Verband der Hochschullehrer für Betriebswirtschaft e. V. (VHB)

Prof. Dr. Kai Alexander Bauch
Phone: +49 631 205-4544
Mail: kai.bauch(at)rptu.de
Current research: SSRN

 

Visitors' address:
Gottlieb-Daimler-Straße,
Building 42, Room 357
67663 Kaiserslautern

Postal address:
University of Kaiserslautern-Landau
School of Business and Economics
Chair of Accounting
Gottlieb-Daimler-Str. 47
67663 Kaiserslautern

Office hours:
by appointment,
please contact secretary's office