Department of Accounting

  • Denmark

Research Output 1998 2019

2019

Aktionærrettighedsdirektivet: Konsekvenserne af implementeringen for danske børsselskaber

Rose, C. & Schaumburg-Müller, P., Jan 2019, In : Revision & Regnskabsvæsen. 88, 1, p. 48-69 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Bringing the Building Back In: Implications for Studying Organizations

Tryggestad, K., Harty, C. & Jacobsen, P. H., 2019, Context in Action and How to Study It: Illustrations from Health Care. Meier, N. & Dopson, S. (eds.). Oxford University Press, p. 104-121

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

Chapter II. Review of the Practical Implementation of International Public Sector Accounting Standards

Pontoppidan, C. A., 2019, International Accounting and Reporting Issues: 2018 Review. New York: United Nations Conference on Trade and Development, p. 27-52 (UNCTAD/DIAE/ED/2018/3; No. 3, Vol. 2018).

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

Open Access

Contested Organizational Change and Accounting in Trials of Incompatibility

Christensen, M., Skærbæk, P. & Tryggestad, K., 3 Apr 2019, In : Management Accounting Research. 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Corporate Governance and Board Decisions

Thomsen, S. & Conyon, M., 2019, København: Djøf Forlag. 415 p.

Research output: Book/ReportBookResearchpeer-review

Den forkerte vej

Westergård-Nielsen, N., 18 Jan 2019, In : Weekendavisen. p. 15

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

Den kapitalistiske grundtanke udfordres

Thomsen, S., 7 Jan 2019, In : Børsen. p. 2

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Effekten af Cornerstone-investorer ved børsnoteringer: Et empirisk studie

Blach, C. T., Dueholm, J. & Rose, C., 2019, In : Nordisk Tidsskrift for Selskabsret. 21, 2, p. 35-55 21 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Én fjer blev til fem høns i sagen om omstridt landbrugsrapport

Mouritsen, J., 5 Jan 2019, In : Information. p. 17 1 p.

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

39 Downloads (Pure)

Exploring Design Science Research Project Characteristics: An Initial Empirical Investigation

Werner, M., 2019, Proceedings of the 52nd Hawaii International Conference on System Sciences. Honolulu: Hawaii International Conference on System Sciences (HICSS), p. 5705-5714 10 p. (Proceedings of the Annual Hawaii International Conference on System Sciences).

Research output: Chapter in Book/Report/Conference proceedingArticle in proceedingsResearchpeer-review

Open Access
File

Forming Innovative Projects in Sustainable Construction: How Socio-technical Connectivity Shapes the Building Project and Its Context

Hugosson, M., Stevik, K., Søberg, P. & Tryggestad, K., 2019, The Connectivity of Innovation in the Construction Industry. Havenvid, M. I., Linné, Å., Bygballe, L. E. & Harty, C. (eds.). Abingdon: Routledge, p. 11-31 21 p. (Spon Research).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Forskelle mellem topledelsers brug af ledelsesstyringssystemer i otte EU lande

Willert, J. & Toldbod, T., 2019, In : Revision & Regnskabsvæsen. 88, 6, p. 34-47 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Har vi skræmt de gode bestyrelser væk?

Thomsen, S., 1 Jul 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Hvad vil vi med finansieringen af den offentlige forskning i Danmark? Et notat baseret på undersøgelsen “1-procentmålsætningen. Fra EU-målsætninger til nationale målsætninger for offentlig finansiering af forskning og udvikling

Wohlert, J., Norn, M. T., Fjord Jørgensen, M. & Banghøj, J., May 2019, København: Tænketanken DEA & Copenhagen Business School. 11 p. (Finansiering af den offentlige forskning i Danmark; No. Sammenfatning).

Research output: Book/ReportReportResearch

Open Access

Hvorfor er der så mange fejlansættelser?

Thomsen, S., 4 Mar 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

1 Downloads (Pure)

IBOR to RFR Transition: Effects on Financial Reporting

Seitz, B., 2 Jul 2019, Zürich: Swiss National Bank. 8 p.

Research output: Book/ReportReportResearch

Open Access
File

I det offentlige må lederen gerne være inkompetent - så længe han ikke selv tager af kassen

Skærbæk, P., 11 Jul 2019, In : Berlingske. p. 24-25

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Open Access

Individual Risk Tolerance and Herding Behaviors in Financial Forecasts

Christoffersen, J. & Stæhr, S., 25 May 2019, In : European Financial Management. 57 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Klimakamp bliver ikke kapitalismens død

Thomsen, S., 7 Jun 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Management Accounting

Seal, W., Rohde, C., Garrison, R. H. & Noreen, E. W., 2019, 6. ed. London: McGraw-Hill. 859 p.

Research output: Book/ReportBookResearchpeer-review

Materiality Maps: Process Mining Data Visualization for Financial Audits

Werner, M., 2019, Proceedings of the 52nd Hawaii International Conference on System Sciences. Honolulu: Hawaii International Conference on System Sciences (HICSS), p. 1045-1054 10 p. (Proceedings of the Annual Hawaii International Conference on System Sciences).

Research output: Chapter in Book/Report/Conference proceedingArticle in proceedingsResearchpeer-review

Open Access

Metode, data og begreber: En baggrundsrapport til rapporten ”1-procentmålsætningen

Banghøj, J. & Krogholt Hansen, C., May 2019, København: Tænketanken DEA & Copenhagen Business School. 28 p. (Finansiering af den offentlige forskning i Danmark; No. Delrapport).

Research output: Book/ReportReportResearch

Open Access

Nu taler virksomheder om Sustainable Development Goals (SDGs): Hvad er de næste skridt?

Pontoppidan, C. A., Jul 2019, In : Revision & Regnskabsvæsen. 88, 7, p. 16-23

Research output: Contribution to journalJournal articleResearchpeer-review

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

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

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
File

Politik skal på bestyrelsernes dagsorden

Thomsen, S., 4 Feb 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

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

Kirchmaier, T., Machin, S., Sandi, M. & Witt, R., 9 May 2019, In : Journal of the European Economic Association. 38 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions

Bisogno, M., Pontoppidan, C. A., Hodges, R. & Manes Rossi, F., Aug 2019, In : Accounting in Europe. 16, 2, p. 219-235 17 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Stabilt fondsejerskab får en renæssance

Thomsen, S., 1 Apr 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Statseje og statsstyre skal ikke forveksles

Thomsen, S., 5 Aug 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

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

Rose, C., Mar 2019, In : Journal of Management and Governance. 23, 1, p. 33–65 33 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Supreme Audit Institutions in a High‐impact Context: A Comparative Analysis of Performance Audit in Four Nordic Countries

Johnsen, Å., Reichborn-Kjennerud, K., Carrington, T., Klarskov Jeppesen, K., Taro, K. & Vakkuri, J., May 2019, In : Financial Accountability & Management. 35, 2, p. 158-181 24 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Sustainability Assurance

Sonnerfeldt, A. & Pontoppidan, C. A., 2019, The 1st SUBREA Conference Report: A Focus on Challenges and Future Knowledge Needs. Arvidsson, S. (ed.). Lund: Lund University, p. 31-45 15 p.

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

Open Access

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 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
File

The Processes of Public Megaproject Cost Estimation: The Inaccuracy of Reference Class Forecasting

Neerup Themsen, T., 1 Jul 2019, In : Financial Accountability and Management. 16 p.

Research output: Contribution to journalJournal articleResearchpeer-review

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

The Role of Charts of Account in Public Sector Accounting

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

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
File

The United Nations' (UN) Decision to Adopt International Public Sector Accounting Standards (IPSAS)

Chow, D. & Pontoppidan, C. A., 2019, In : Journal of Public Budgeting, Accounting & Financial Management. 31, 2, p. 285-306 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Tiden kalder på samfundsansvar

Thomsen, S., 6 May 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Towards A Framework for Impact Measurement of Sustainability in Management Education

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

Research output: Contribution to conferencePaperResearchpeer-review

Usefulness of Consolidated Government Accounts: A Comparative Study

Chow, D. S. L., Pollanen, R., Baskerville, R., Pontoppidan, C. A. & Day, R., Apr 2019, In : Public Money and Management. 39, 3, p. 175-185 11 p.

Research output: Contribution to journalJournal articleResearchpeer-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 19 p.

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 (Bulletin of Comparative Labour Relations, Vol. 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
File