Institut for Regnskab

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Publikationer 1998 2019

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2019
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Ownership Strategy: A New Governance Mechanism for Collective Action and Responsible Ownership

Sigurjonsson, T., Poulsen, T. & Jonsdottir, G., 2019. 41 s.

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The Answer Is Blowing in the Wind: Exploring Environmental Factors in the Icelandic Business Ethics Education

Seguí-Mas, E., Tormo-Carbó, G., Sigurjonsson, T. & Arnardottir, A. A., 2019. 38 s.

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The Role of Charts of Account in Public Sector Accounting

Jorge, S., Vaz de Lima, D., Pontoppidan, C. A. & Dabbicco, G., 2019. 23 s.

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Towards A Framework for Impact Measurement of Sustainability in Management Education

Pontoppidan, C. A. & Hueske, A-K., 2019. 84 s.

Publikation: KonferencebidragPaperForskningpeer review

2018

Board-Level Employee Representation and Firms' Responses to Crisis

Gregoric, A. & Rapp, M. S., 2018. 30 s.

Publikation: KonferencebidragPaperForskning

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Can We Trust the Financial Reporting of Distressed Firms?

Jensen, M., 2018. 40 s.

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Directors' Assessment of Changes in Board Key Functioning and Dynamics in the Wake of Gender Quota

Arnardottir, A. A. & Sigurjonsson, O., 2018.

Publikation: KonferencebidragPaperForskningpeer review

Earnings Management in Manager-owned Firms: Are Lenders Fooled?

Jensen, M., Christoffersen, J. & Plenborg, T., 2018. 51 s.

Publikation: KonferencebidragPaperForskning

Family Control and the Sensitivity of Investment to Cash Flow: Evidence from a MultiEquation Modelling Approach

Beyenbach, J., Powell, D. & Rapp, M. S., 2018. 43 s.

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Management Control Practices, Contextual Factors and Performance in Small and Medium-sized Enterprises

Andersen, E. P., Feldhues, M. L. & Georgiev, N. I., 2018.

Publikation: KonferencebidragPaperForskningpeer review

Management Control Practices, Contextual Factors and Performance in Small and Medium-sized Enterprises

Andersen, E. P., Feldhues, M. L. & Georgiev, N. I., 2018.

Publikation: KonferencebidragPaperForskningpeer review

Survey of European Financial Reporting Enforcement

Riise Johansen, T., Olsen, C. A. & Plenborg, T., 2018. 58 s.

Publikation: KonferencebidragPaperForskningpeer review

Targeting Return on Equity: Banks’ Ownership Structure and Risk Taking

Nielsen, C. Y. & Ohnemus, L. C., 2018. 40 s.

Publikation: KonferencebidragPaperForskning

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2017

Fair Value Versus Housing: Un-intended Consequences of Accounting for Property in Swedish Municipalities

Haraldsson, M. & Pontoppidan, C. A., 2017. 6 s.

Publikation: KonferencebidragPaperForskningpeer review

Professional Performance and Bureaucratic Benchmarking Information

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2017. 42 s.

Publikation: KonferencebidragPaperForskningpeer review

The Curvilinear Association between Performance Measurement System Design and Strategic Performance

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2017. 26 s.

Publikation: KonferencebidragPaperForskningpeer review

The Curvilinear Association between Performance Measurement System Design and Strategic Performance

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2017. 26 s.

Publikation: KonferencebidragPaperForskningpeer review

The Power of Non-Controlling Stake: Below Parity Representation of Employees on Corporate Boards

Gregoric, A. & Poulsen, T., jun. 2017. 46 s.

Publikation: KonferencebidragPaperForskningpeer review

2016

Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory

Holm, M. & Schneider, M. L., 2016. 25 s.

Publikation: KonferencebidragPaperForskningpeer review

Organizational Change and the Role and Use of Management Controls: Evidence from the 2008 Economic Crisis and the Banking Industry

Rikhardsson, P., Rohde, C., Christensen, L. & Batt, C. E., 2016. 32 s.

Publikation: KonferencebidragPaperForskningpeer review

Price Changes, Resource Adjustments and Rational Expectations

Hoffmann, K., 2016. 41 s.

Publikation: KonferencebidragPaperForskning

Professional Performance and Bureaucratic Benchmarking Information

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2016. 42 s.

Publikation: KonferencebidragPaperForskningpeer review

Professional Performance and Bureaucratic Benchmarking Information

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2016. 42 s.

Publikation: KonferencebidragPaperForskningpeer review

Professional Performance and Bureaucratic Benchmarking Information

Schneider, M. L., Mahlendorf, M. D. & Schäffer, U., 2016. 42 s.

Publikation: KonferencebidragPaperForskningpeer review

The Effect of Labor Supply Shortages on Asymmetric Cost Behavior

Hoffmann, K., 2016. 48 s.

Publikation: KonferencebidragPaperForskning

The Use of Management Control Systems: Impact on Companies’ Performance

Willert, J., 2016. 31 s.

Publikation: KonferencebidragPaperForskningpeer review

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The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS

Pontoppidan, C. A. & Chow, D., 2015. 24 s.

Publikation: KonferencebidragPaperForskningpeer review

Valuing Internally Developed Non-Cash Generating Intangible Assets in The Public Sector

Pontoppidan, C. A. & Andernack, I., 2015. 1 s.

Publikation: KonferencebidragPaperForskning

Whole of Government Accounts: Who is Using Them?

Pontoppidan, C. A. & Ridley, C., 2015. 29 s.

Publikation: KonferencebidragPaperForskning

Calculating Outsourcing Strategies and Trials of Strength: Exploring the Dynamics Between the Program and Projects

Christensen, M., Skærbæk, P. & Tryggestad, K., 2014. 56 s.

Publikation: KonferencebidragPaperForskningpeer review

The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS

Pontoppidan, C. A. & Chow, D., 9 jul. 2014. 24 s.

Publikation: KonferencebidragPaperForskningpeer review

The Impact of Society on Management Control Systems

Greve, J., Ax, C., Dergård, J., Johansson, T., Rohde, C., Strömsten, T., Willert, J., Brühl, R., Bedford, D., Ditillo, A., Dossi, A., Gosselin, M., Hanzlick, M., Hoozee, S., Israelsen, P., Janschek, O., Johanson, D., Madsen, D. O., Malmi, T., Sandelin, M. & 1 flere, Toldbod, T., 2014. 32 s.

Publikation: KonferencebidragPaperForskningpeer review

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 6 aug. 2014.

Publikation: KonferencebidragPaperForskning

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 2014.

Publikation: KonferencebidragPaperForskning

The Joint Effect of Competition and Complexity on Customer Accounting System Design

Holm, M. & Ax, C., 2014.

Publikation: KonferencebidragPaperForskning

Transfer Pricing in Multinational Enterprises: A Case Study Based on the OECD Transfer Pricing Guidelines

Rossing, C. P., Rohde, C. & Cools, M., 2014. 43 s.

Publikation: KonferencebidragPaperForskningpeer review

Whole of Government Accounts: A Comparative Study of Developments in the UK, Australia, New Zealand, Canada and Sweden

Pontoppidan, C. A., Chow, D., Day, R. & Pollanen, R., 2014. 28 s.

Publikation: KonferencebidragPaperForskningpeer review

2013

Determinants of Firms' Choice of Periodic Profitability Analysis

Plenborg, T., Rohde, C. & Banghøj, J., maj 2013. 23 s.

Publikation: KonferencebidragPaperForskningpeer review

Fair Value and the Missing Correspondence Between Accounting and Auditing

Klarskov Jeppesen, K. & Liempd, D. V., 2013. 34 s.

Publikation: KonferencebidragPaperForskningpeer review

Management Control Systems and Performance Management Systems: A Comparative Analysis of Frameworks

Willert, J., okt. 2013. 19 s.

Publikation: KonferencebidragPaperForskningpeer review

The Harmonization of Public Sector Accounting in European Union: EPSAS versus IPSAS

Pontoppidan, C. A., Alijarde, I. B. & Chow, D., 12 sep. 2013. 12 s.

Publikation: KonferencebidragPaperForskningpeer review

2012

Auditing and Blame Games: A Field Study of the Purification of Blame Avoidance in the Danish Parliamentary System

Skærbæk, P. & Christensen, M., 2012. 57 s.

Publikation: KonferencebidragPaperForskning

Fair Value and the Missing Correspondence Between Accounting and Auditing

Klarskov Jeppesen, K. & Liempd, D. V., 2012. 34 s.

Publikation: KonferencebidragPaperForskningpeer review