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Ralph Hoeven
Partner Deloitte and Professor University of Groningen
Ralph ter Hoeven is a prominent figure in the field of accounting and finance, currently serving as a partner at Deloitte Accountants in the Netherlands. He was born in 1962 and has built a distinguished career that combines both practical and academic expertise.
Professional Roles
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Partner at Deloitte: Ralph ter Hoeven has been with Deloitte since October 1997, where he leads the IFRS Center of Excellence in Rotterdam. His responsibilities include overseeing technical accounting consultations related to both International Financial Reporting Standards (IFRS) and Dutch Generally Accepted Accounting Principles (NL GAAP) for audit teams. He also provides direct advisory services to clients, particularly concerning pension accounting and IFRS applications.13
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Academic Position: In addition to his role at Deloitte, ter Hoeven is a professor of Financial Accounting at the University of Groningen since 2005. He teaches courses related to financial reporting and supervises research activities within the department.14
Contributions to Accounting Standards
Ralph ter Hoeven has been actively involved in various professional organizations:
- He chairs the Working Group on Pensions for the Dutch Accounting Standards Board (RJ) and was previously a member of the International Accounting Standards Board's (IASB) Working Group on Employee Benefits.
- He is also part of Deloitte's global network, leading discussions on pension accounting within the Expert Advisory Panel on Employee Benefits.134
Education
Ralph ter Hoeven holds several academic qualifications:
- He earned his Master of Science in Business Economics in 1987.
- He became a Dutch Certified Public Accountant (Register accountant) in 1996.
- He completed his PhD in Financial Accounting at Erasmus University Rotterdam in 1997, focusing on reorganizations and their impact on financial reporting.12
Publications and Editorial Roles
He has authored numerous articles in refereed journals and serves as a peer reviewer for "Maandblad voor Accountancy en Bedrijfseconomie." Since 2013, he has been a core editorial committee member of this journal.13
Ralph ter Hoeven is recognized not only for his extensive knowledge and expertise in financial accounting but also for his commitment to advancing the field through both practice and education.
