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Clemens LAUER

Professeur Assistant

Comptabilité et Contrôle de Gestion

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Biographie

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.

Articles scientifiques

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)

Cahiers de recherche

Articles scientifiques

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)

Cahiers de recherche

Formation

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

Nominations académiques

Responsabilités académiques à HEC

  • 2025- Professeur Assistant HEC Paris

Responsabilités académiques externes

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

Activités scientifiques

Adhésion à l'organisation académique ou professionnelle

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

Prix ​​& honneurs

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