Rate My Professor Peter Schäfer

Schäfer's research employs empirical methods to investigate internal control, performance measurement, and incentive systems, including the integration of environmental, social, and governance objectives into incentives, efficient executive compensation, and budgeting for internal governance. His publications appear in leading journals, such as 'Relative Performance Evaluation and Strategic Differentiation' in The Accounting Review (2023), 'How Much Do Boards Learn About CEO Ability in Crises? Evidence From CEO Turnover' in Journal of Banking & Finance (2025), 'Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule' in Journal of Business Finance & Accounting (2025, with Anamarija Delic), 'Optimal Revision Rules of Cost-Based Transfer Prices in a Multi-Period Production Setting' in European Accounting Review (2022, with Markus Brunner), and 'Executive Compensation in Germany' in Journal of Business Economics (2020, with Daniel Beck and Gunther Friedl). He co-authored the book Cost Accounting – a Decision-Oriented Approach. Awards include Best Reviewer at the American Accounting Association Annual Conference (2019) and Outstanding Reviewer at the AAA Management Accounting Section Midyear Meeting and Annual Conference (2022).