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Clemens LAUER

Assistant Professor

Accounting and Management Control

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Biography

Clemens Lauer received his PhD in Accounting and his MS in Management from the University of Mannheim. During his studies, he spent several stays abroad including a term at the St. Petersburg University in Russia. As part of his PhD, he conducted a one-year research stay as visiting PhD at Columbia University. He is an alumnus of the Fulbright Schuman scholarship. Before joining academia, Clemens held a position as senior analyst at Prime Capital AG, an international asset manager focused on alternative investments.

His research focuses on how firm disclosures and real outcomes are shaped by intermediaries, with an emphasis on financial intermediaries. He is also interested in topics related to ESG and corporate governance. In current research, Clemens investigates how bank prudential regulation affects corporate disclosures and real outcomes such as firm investments.

Scientific articles

Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion

European Accounting Review, 2025, vol. 34, n° 5, pp 2153-2180, (in coll. with V. Giese)

Working papers

Scientific articles

Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion

European Accounting Review, 2025, vol. 34, n° 5, pp 2153-2180, (in coll. with V. Giese)

Working papers

Education

  • Ph.D., Accounting, University of Mannheim - Germany

Academic appointments

Academic Responsibilities at HEC

  • 2025- Assistant Professor HEC Paris

External Academic Responsibilities

  • 2022-2025 Visiting Researcher Deutsche Bundesbank
  • 2020-2020 Research and Teaching Assistant University of Mannheim

Scientific Activities

Membership in Academic or Professional Organisation

  • European Accounting Association ; Verband der Hochschullehrerinnen Hochschullehrer fur Betriebswirtschaft e.V.

Awards & honors

  • 2024 2024 CDSB Best Paper Award for Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion with Vincent Giese