معرفی
Prof. Dr. Ralph ter Hoeven is a part-time Professor of Financial Accounting at the University of Groningen's Faculty of Economics and Business (since 2005). He holds a PhD in Financial Accounting from Erasmus University Rotterdam and has extensive experience in both academic and professional roles. His primary affiliations include the Department of Accountancy, where he focuses on research and education in financial reporting, IFRS, and Dutch-GAAP standards.
Education:
- PhD in Financial Accounting (1997), Erasmus University Rotterdam
- Master of Science in Business Economics (1987)
- Dutch Certified Public Accountant (1996)
Research Interests:
- Financial Reporting and Corporate Accountability
- IFRS Implementation and Compliance
- Sustainable Finance Disclosure Regulations
- Climate-Related Disclosures in Annual Reports
- Materiality Analysis in Financial Statements
Professional Roles:
- Editorial Board Member of Maandblad voor Accountancy en Bedrijfseconomie
- Chair of the Working Group Pensions at the Dutch Accounting Standards Board (RJ)
- Member of the Board of Appeal at the Dutch Fundraising Regulator (CBF)
His research emphasizes practical applications of accounting standards, particularly in the context of sustainability and climate-related reporting. Recent work examines the effectiveness of the EU's Sustainable Finance Disclosure Regulation and the implementation of IFRS 17 in European insurance companies.
Labs & Collaborations:
- Coordinated Deloitte's PhD-intern program, integrating academic research with audit practice
- Former member of the IASB's Working Group on Employee Benefits (2007–2014)
