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About us How to find us prof. dr. R.L. (Ralph) ter Hoeven

prof. dr. R.L. ter Hoeven

prof. dr. R.L. ter Hoeven
+31 50 36 37760 (Friday)
+31 50 36 33768 (Secretary)
+31 88 288 1802 (Monday - Thursday)

Current positions

Ralph ter Hoeven (1962) is partner within the Deloitte Member Firm in the Netherlands (Deloitte Accountants BV) where he chairs the IFRS Center of Excellence Rotterdam. Within Deloitte Accountants BV he is also part of the Professional Practice Department that serves as its technical office in the Netherlands.

Ralph is responsible for the quality of IFRS-services in the Dutch Deloitte Firm. He is also responsible for technical advice on consultations submitted by (audit) teams and professionals. He is as well directly advising clients, especially in the area of pension accounting.

He is within Deloitte Global the chair of the Expert Advisory Panel on Employee Benefits.

Ralph is a member of the Working Group Pensions of the Dutch Accounting Standards Board (RJ) and former member of Working Group Employee Benefits of the International Accounting Standards Board (IASB). From 2006 until 2012 he served as member of the (advisory) Financial Reporting Committee of The Netherlands Authority for the Financial Markets (AFM).

Since 2005 he is professor Financial Accounting (on a part time base) at the University of Groningen where he is responsible for the course Financial Accounting (Externe Verslaggeving) in the Executive Master Accountancy (EMA) and the Executive Master Finance and Control (EMFC). He also coordinates and supervises research activities for the departments Accountancy and Accounting.

Since 2008, he is peer reviewer for the journal "Maandblad voor Accountancy en Bedrijfseconomie"​ (MAB). Since 2013 he is member of the core editorial committee ('kernredactie'​) of this journal.

From September 2014 until January 2019 Ralph was a member, on employer's behalf, of the Board of the pension fund of Deloitte.

He has written many articles in refereed journals. Some of these are summarised below. In 1997 he atttained 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 Ducth Employers Confederation VNO-NCW (December 1999 – January 2003)
On a two day per week secondment basis supporting VNO-NCW in analysing 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.  



  • Master of Science in Business Economics (1987)
  • Dutch Certified Public Accountant (Register accountant) (1996)
  • PhD in Financial Accounting (1997) 


Reference is made to the separate list attached to this personal website.


Ralph is married, father of three children and lives in Rotterdam.  

Last modified:15 February 2019 5.45 p.m.

Contact information

Nettelbosje 2
9747 AE Groningen
The Netherlands

Duisenberg Building

Working hours:
Friday 09-00-17.00
+31 50 36 37760 (Friday)
+31 50 36 33768 (Secretary)
+31 88 288 1802 (Monday - Thursday)