prof. dr. R.L. (Ralph) ter Hoeven

Current positions

As from 2005, he is professor Financial Accounting (on a 0,3 fte base) at the University of Groningen at the department of Accountancy within the Faculty of Economics and Business (since 2005). With respect to education, Ralph is responsible for the major subject Financial Accounting (15 ECTS) and the subject Financial Accounting Research (5 ECTS) in the Executive Master of Accountancy. He is as well responsible for the subject Financial Accounting in the Executive Master of Finance and Controlling. He is examining master and bachelor theses and is involved in research projects. He is chairing the financial reporting section within the department Accountancy.

Current side positions

-       Ralph is the chair of the Working Group Pensions of the Dutch Accounting Standards Board (RJ)

-       Since 2007, he is peer reviewer for the most known Dutch journal in the field of Accountancy and Business Economics: "Maandblad voor Accountancy en Bedrijfseconomie" (MAB) and part of the editorial team of “Het Jaar Verslagen”, a research project supported by the National Association of Accountants (NBA) and MAB committed to an empirical research with regard to the quality of financial reporting. Once in a year the results of this recurring research project is presented as a theme in the November/December editions of MAB.
Since 2013 Ralph is also member of the core editorial team (‘kernredactie’) of the MAB and in that capacity Board Member of the Foundation Maandblad voor Accountancy en Bedrijfseconomie. He is also chairing the subcommittee of financial accounting reviewers.

-       Member 'Board of Appeal' (College van Beroep) at the Dutch Fundraising Regulator (CBF), since May 2024.

Sabbatical

Related to his retirement from Deloitte as per 1 June 2025, Ralph takes now time until the end of 2025 to consider further activities either voluntary of by contract.

Former Positions

Partner/Director/Manager Deloitte (1997-2025)

Ralph ter Hoeven (1962) was in the period June 2005 – May 2025 partner within the Deloitte Member Firm in the Netherlands (Deloitte Accountants B.V.) where he was in charge of the IFRS Center of Excellence and leader of the accounting expert group within the Professional Practice Department (PPD) of Deloitte Accountants B.V. Ralph has worked for Deloitte since October 1997. Ralph was responsible for technical accounting consultations (both NL GAAP and IFRS) submitted by (audit) teams and other professionals. He was also engaged in advisory engagements mainly in the field of application of IFRS/NL-GAAP in complex, contentious or judgmental situations. He was for many years also one of the core editors and authors of the External Reporting Manual (Handboek Externe Verslaggeving).
 
He was within ‘Deloitte worldwide’ the chair of the Expert Advisory Panel on Employee Benefits. He was also coordinating and coaching the Deloitte PhD-interns who combine PhD-research and audit practice. This program is aimed at enhancing the quality of auditing research and searching for critical factors and indicators explaining and forecasting audit quality by making use of data within the broad Deloitte organization. 

Former side positions

-       Former member (2007-2014) of the Working Group Employee Benefits of the International Accounting Standards Board (IASB).

-       During a maximum period of 6 years (2006-2012) he was member of the (advisory) Financial Reporting Committee of The Netherlands Authority for the Financial Markets (AFM). In the period 2018-2025 representing Deloitte in regular ‘informal meetings’ with the AFM.

-       From September 2013 until January 2019 Ralph was a member, on employer's behalf, of the Board of the pension fund of Deloitte.

Publications

He has written over 130 articles in mostly refereed journals in the field of financial accounting (mainly in Dutch). For a list of these publications, reference is made to his personal profile published on the website of the University of Groningen (RUG). See: http://www.rug.nl/staff/r.l.ter.hoeven/

In 1997 he attained his PhD- degree by completing his thesis Reorganizations and Financial Reporting at the Erasmus University Rotterdam. 

 Other relevant Work Experience

Project manager International Accounting Standards at the Dutch Employers Confederation VNO-NCW (December 1999 – January 2003)
On a two day per week secondment basis supporting VNO-NCW in analyzing the consequences of the rapidly changing accounting standards. Supporting employer representatives in international accounting standards platforms like IASC.

Erasmus University Rotterdam (August 1991 – August 2000 / as per September 1997 in combination with Deloitte on a part time base)
Associate professor Financial Accounting at the Faculty of Business Economics.  

 Education

·       Master of Science in Business Economics (1987)

·       Dutch Certified Public Accountant (Register-accountant) (1996)

·       PhD in Financial Accounting (1997) 

  
Other

Ralph is married, father of three sons and lives in Rotterdam. He likes to read fiction and non-fiction, is a sport fan (active and passive) and likes to listen to music and podcasts. Motto in live: Do to others as you would have them do to you (Luke 6.31).