Department of Accounting

  • Denmark

Research Output 1998 2019

2019

The Research-practice Gap in Public Sector Accounting in Denmark

Pontoppidan, C. A. 2019 The Research-Practice Gap on Accounting in the Public Services: An International Analysis. Ferry, L., Saliterer, I., Steccolini, I. & Tucker, B. (eds.). Cham: Palgrave Macmillan, p. 48-50 (Public Sector Financial Management; No. 1).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2018

A New Organisation of Public Administration: From Internal to External Control

Reichborn-Kjennerud, K., Carrington, T., Klarskov Jeppesen, K. & Taro, K. 2018 Bureaucracy and Society in Transition. Byrkjeflot, H. & Engelstad, F. (eds.). Bingley: Emerald Group Publishing, p. 225-243 (Comparative Social Research, Vol. 33).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Ansvarligt ejerskab er et langt, sejt træk

Thomsen, S. 1 Oct 2018 In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Assurance af CSR og Integreret Rapportering (<IR>): Fremtidens Udfordringer og informationsbehov

Pontoppidan, C. A., Sonnerfeldt, A. & Arvidsson, S. 2018 In : Revision & Regnskabsvæsen. 87, 4, p. 29-34 6 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Beskatning ved overdragelse af erhvervsvirksomheder til erhvervsdrivende fonde: Rapport fra Arbejdsgruppen om Succession til Erhvervsdrivende Fonde

Feldthusen, R. K., Thomsen, S., Søgaard Hansen, H., Besenbacher, F., Martens, K. T., Skaarup, M., Kleis Frederiksen, N., Christensen, C., Pilgaard, S. H., Dönmez, H. & Norup Thomsen, A. Jun 2018 København: Skatteministeriet. 65 p.

Research output: Book/ReportReportCommissioned

Open Access

Board-Level Employee Representation and Firms' Responses to Crisis

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

Research output: Contribution to conferencePaperResearch

Open Access

Board-Level Employee Representation in Germany: Framework, Power and Priorities of Board-Level Employee Representatives

Hennig, J. C., Rapp, M. S. & Wolff, M. 2018 European Board-Level Employee Representation: National Variations in Influence and Power. Waddington, J. (ed.). Alphen aan den Rijn: Wolters Kluwer , p. 73-102

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Can We Trust the Financial Reporting of Distressed Firms?

Jensen, M. 2018 40 p.

Research output: Contribution to conferencePaperResearch

Changes to Administrative Controls in Banks after the Financial Crisis

Christensen, L., Rikhardsson, P., Rohde, C. & Batt, C. E. 2018 In : Qualitative Research in Accounting and Management. 15, 2, p. 161-180 20 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Comments and suggestions IPSAS Consultation Paper for Accounting for Revenue and Non-exchange Expenses

Pontoppidan, C. A., Anessi Pessina, E., Biondi, Y., Bisogno, M., Alijarde, I. B., Caperchione, E., Caruana, J., Christiaens, J., Cohen, S., Dabbicco, G., Hodges, R., Jorge, S., Manes Rossi, F., Reichard, C., Sicilia, M. & Steccolini, I. 28 Mar 2018 11 p..

Research output: Memorandum/expositionQuestion & Answer/hearingCommissionedpeer-review

Open Access

Comments and Suggestions on the IPSASB Consultation for its Proposed Strategy and Work Plan 2019-2023: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII

Pontoppidan, C. A., Anessi Pessina, E., Biondi, Y., Bisogno, M., Alijarde, I. B., Caperchione, E., Caruana, J., Christiaens, J., Cohen, S., Dabbicco, G., Hodges, R., Jorge, S., Manes Rossi, F., Lorson, P., Reichard, C., Sicilia, M. & Steccolini, I. 27 Jul 2018 6 p..

Research output: Memorandum/expositionQuestion & Answer/hearingCommissionedpeer-review

Open Access

Company Responses to Demands for Annual Report Changes

Riise Johansen, T. & Plenborg, T. 2018 In : Accounting, Auditing and Accountability Journal. 31, 6, p. 1593-1617 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Convertible Bonds and the Best Price Rule: The Celesio Case

Grant, J., Kirchmaier, T. & Nigro, C. A. 2018 European Takeovers: The Art of Acquisition. Grant, J. (ed.). 2. ed. London: Globe Law and Business, p. 39-52

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Danske Bank fri fra gabestokken

Thomsen, S. 3 Sep 2018 In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Danske topledelsers brug af ledelsesstyringssystemer

Willert, J. & Toldbod, T. 2018 In : Revision & Regnskabsvæsen. 87, 9, p. 56-72

Research output: Contribution to journalJournal articleResearchpeer-review

Den løbende rapportering til bestyrelsen om virksomhedens værdiskabelse

Andersen, O., Sørensen, V. & Plenborg, T. Oct 2018 In : Finans/Invest. 5, p. 25-31 7 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Denmark: Are Board-Level Employee Representatives Representative of Current Industrial Sectors or, If Not, What Are the Consequences?

Rose, C. 2018 European Board-Level Employee Representation: National Variations in Influence and Power. Waddington, J. (ed.). Alphen aan den Rijn: Wolters Kluwer , p. 25-50

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Det er for tidligt at aflyse kriseberedskabet

Westergård-Nielsen, N. 3 May 2018 In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Digital Leadership Development: A Teaching and Learning Model App'lied

Holten, A-L., Stein, M-K., Jensen, T. B., Bøllingtoft, A. & Jørgensen, H. R. 2018 p. 1

Research output: Contribution to conferenceConference abstract for conferenceResearchpeer-review

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

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

Research output: Contribution to conferencePaperResearchpeer-review

Discursive Control Using Emotion and Economics During a Financial Crisis

Schwarzkopf, D. L. & Sigurjonsson, O. 2018 The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 29-52

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

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

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

Research output: Contribution to conferencePaperResearch

Er hedgefondsaktivisme positivt for aktionærerne? Et europæisk baseret studie

Bang, N. D., Nøhr, K. W. & Rose, C. 2018 In : Nordisk Tidsskrift for Selskabsret. 20, 3, p. 1-22 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Etablering af mål for egenkapitalforrentning hos banker: Hvad kan aktionærerne forvente som afkast?

Nielsen, C. Y. & Ohnemus, L. Dec 2018 In : Finans/Invest. 6, p. 21-26 6 p.

Research output: Contribution to journalJournal articleResearchpeer-review

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 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access

Financial Reporting Enforcement: Impact and Consequences

Olsen, C. 2018 Frederiksberg: Copenhagen Business School [Phd]. 216 p. (PhD Series; No. 12.2018).

Research output: Book/ReportPh.D. thesisResearch

Open Access

FN's verdensmål viser vej for erhvervslivet

Thomsen, S. 1 Nov 2018 In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Foundation Ownership and Firm Performance: A Review of the International Evidence

Thomsen, S. 2018 Corporate Governance in Contention. Driver, C. & Thompson, G. (eds.). Oxford: Oxford University Press, p. 66-85

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Governance Mechanisms Post-Crisis

Bryant, M., Sigurjonsson, O. & Mixa, M. W. 2018 The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 245-262

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Hvidvaskning - en epidemi der er svær at komme til livs

Kirchmaier, T. 2018 In : Jyllands-Posten. p. 2

Research output: Contribution to journalContribution to newspaper - Comment/debateCommunication

Hvornår skal vi forbyde bitcoin?

Thomsen, S. 31 Jan 2018 In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Identifying the Absence of Effective Internal Controls: An Alternative Approach for Internal Control Audits

Werner, M. & Gehrke, N. 20 Mar 2018 In : The Journal of Information Systems. 50 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Implementering af Integreret Rapportering (<IR>) i praksis: Et casestudie af Bristol City Council

Pontoppidan, C. A. & Sonnerfeldt, A. 2018 In : Revision & Regnskabsvæsen. 87, 10, p. 18-26 9 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Industrial Foundations as Long-Term Owners

Thomsen, S., Poulsen, T., Børsting, C. W. & Kuhn, J. M. 2018 Brussel: European Corporate Governance Institute (ECGI), 60 p. (ECGI Working Paper in Finance; No. 556/2018).

Research output: Working paperResearch

Industrial Foundations as Long‐term Owners

Thomsen, S., Poulsen, T., Børsting, C. & Kuhn, J. May 2018 In : Corporate Governance: An International Review. 26, 3, p. 180-196 17 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

In Search of a Measure of Effectiveness for Internal Audit Functions: An Institutional Perspective

Lenz, R., Sarens, G. & Klarskov Jeppesen, K. 11 Sep 2018 In : EDPACS - The EDP Audit, Control, and Security Newsletter. 36 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Multipelværdiansættelse: Valg af sammenlignelige virksomheder baseret på fundamentale value drivers

Knudsen, J. O., Kold, S. V. & Plenborg, T. 2018 In : Finans/Invest. 2, p. 12-18 7 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Ny fondsmodel baner vej for nye fonde

Besenbacher, F., Søgaard Hansen, H., Martens, K. T., Feldthusen, R. K. & Thomsen, S. 27 Jun 2018 In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Organizing Space and Time Through Relational Human–Animal Boundary Work: Exclusion, Invitation and Disturbance

Sage, D., Justesen, L., Dainty, A., Tryggestad, K. & Mouritsen, J. 2018 Societies Under Construction: Geographies, Sociologies and Histories of Building. Sage, D. J. & Vitry, C. (eds.). Cham: Palgrave Macmillan, p. 237-264

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Practice Variation in Big-4 Transparency Reports

Girdhar, S. & Klarskov Jeppesen, K. 2018 In : Accounting, Auditing and Accountability Journal. 31, 1, p. 261-285 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Prices, Policing and Policy: The Dynamics of Crime Booms and Busts

Kirchmaier, T., Machin, S., Sandi, M. & Witt, R. Apr 2018 Bonn: IZA, 51 p. (IZA Discussion Paper; No. 11490).

Research output: Working paperResearch

Open Access

Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII

Pontoppidan, C. A., Anessi Pessina, E., Biondi, Y., Bisogno, M., Alijarde, I. B., Caperchione, E., Caruana, J., Christiaens, J., Cohen, S., Dabbicco, G., Hodges, R., Jorge, S., Manes Rossi, F., Reichard, C., Sicilia, M. & Steccolini, I. 22 Jun 2018 5 p..

Research output: Memorandum/expositionQuestion & Answer/hearingCommissionedpeer-review

Open Access

Restoring Trust Through Improved Corporate Governance and Adherence to Gender Quotas

Arnardottir, A. A. & Sigurjonsson, O. 2018 The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 227-244

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Revisorerklæringers betydning for fejl i årsrapporter for klasse B-virksomheder: Bilag 3

Riise Johansen, T. Dec 2018 Bilagsrapport: Undersøgelse af det fremadrettede behov for revisionspligt. København: Erhvervsstyrelsen, p. 26-59

Research output: Chapter in Book/Report/Conference proceedingReport chapterCommissioned

Open Access

Revisor og de små virksomheder

Hartmann, S. 2018 In : Revision & Regnskabsvæsen. 87, 12, p. 14-29 16 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Stock Market Reactions to CEO Succession Announcements: Inside Versus Outside Recruitment?

Rose, C. 30 Jun 2018 In : Journal of Management and Governance. 33 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Survey of European Financial Reporting Enforcement

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

Research output: Contribution to conferencePaperResearchpeer-review

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

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

Research output: Contribution to conferencePaperResearch

Open Access

Tech-virksomhederne kan ramme muren

Thomsen, S. 4 Jan 2018 In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication