Department of Accounting

  • Denmark

Research Output 1998 2018

2018

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

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

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

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

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

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

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

Hvornår skal vi forbyde bitcoin?

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

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

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 articleCommunication

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

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

Tech-virksomhederne kan ramme muren

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

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

The Return of Trust? Institutions and the Public after the Icelandic Financial Crisis

Sigurjonsson, O. (ed.), Schwarzkopf, D. L. (ed.) & Bryant, M. (ed.) 2018 Bingley: Emerald Group Publishing. 276 p.

Research output: Book/ReportAnthologyResearchpeer-review

The Role of Auditing in the Fight Against Corruption

Klarskov Jeppesen, K. 8 Jun 2018 In : British Accounting Review. 11 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Verdens centralbanker og kryptovalutaer er fanget i et skæbnefællesskab

Ohnemus, L. C. & Kirchmaier, T. 1 Mar 2018

Research output: Other contributionNet publication - Internet publicationCommunication

Open Access
2017

Accounting for Financial Instruments in an Uncertain World: Controversies in IFRS in the Aftermath of the 2008 Financial Crisis

Pucci, R. 2017 Frederiksberg: Copenhagen Business School [Phd]. 238 p. (PhD Series; No. 16.2017).

Research output: Book/ReportPh.D. thesisResearch

Open Access

Audit in a Trusting Climate

Johnsen, Å., Reichborn-Kjennerud, K., Carrington, T. & Klarskov Jeppesen, K. 2017 Modernizing the Public Sector: Scandinavian Perspectives. Lapsley, I. & Knutsson, H. (eds.). Abingdon: Routledge, p. 119-134 (Routlege Crititcal Studies in Public Management).

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

Open Access
File

Comments and Suggestions IPSAS Consultation Paper Financial Reporting for Heritage in the Public Sector: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII 25th September 2017

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., Sicilia, M. & Steccolini, I. 2017 7 p.. Sep 25, 2017.

Research output: Memorandum/expositionMemorandumCommissioned

Open Access

Cost Behavior: An Empirical Analysis of Determinants and Consequences of Asymmetries

Hoffmann, K. 2017 Frederiksberg: Copenhagen Business School [Phd]. 260 p. (PhD Series; No. 06.2017).

Research output: Book/ReportPh.D. thesisResearch

Open Access

Denmark

Okholm, K. & Rossing, C. P. 2017 The Future of Transfer Pricing. Rocha, S. A. (ed.). Den Haag: Sdu Uitgevers , p. 329-344 16 p. (Cahiers de Droit Fiscal International, Vol. 102B).

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

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

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

Research output: Contribution to conferencePaperResearchpeer-review

Financial Analysts’ Forecasts: Behavioral Aspects and the Impact of Personal Characteristics

Stæhr, S. 2017 Frederiksberg: Copenhagen Business School [Phd]. 254 p. (PhD Series; No. 23.2017).

Research output: Book/ReportPh.D. thesisResearch

Open Access

Financial Statement Analysis: Valuation - Credit Analysis - Performance Evaluation

Vriborg Petersen, C., Plenborg, T. & Kinserdal, F. 2017 Bergen: Fagbokforlaget. 683 p.

Research output: Book/ReportBookResearchpeer-review

Forvaltningsrevisjonens virkninger: En sammenligning av fire nordiske land

Johnsen, Å., Carrington, T., Klarskov Jeppesen, K., Reichborn-Kjennerud, K. & Vakkuri, J. 2017 Den statliga revisionen i Norden: Forskning, praktik och politik. Bringselius, L. (ed.). Lund: Studentlitteratur, p. 209-222 13 p.

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

IASB's discussion paper vedrørende Principles of Disclosure

Ryttersgaard, T. & Tang Lassen, K. 2017 In : Revision & Regnskabsvæsen. 86, 10, p. 31-39

Research output: Contribution to journalJournal articleResearchpeer-review

Integreret rapportering i praksis: Indsigt fra nye forskningsrapporter

Pontoppidan, C. A. & Sonnerfeldt, A. 2017 In : Revision & Regnskabsvæsen. 86, 8, p. 40-49

Research output: Contribution to journalJournal articleResearchpeer-review

International Audit and Assurance Requirements and Good Practices on Their Implementation: Regional Case Study Of The European Union Focusing on Ireland, Portugal and Sweden

Sonnerfeldt, A. & Pontoppidan, C. A. 2017 International Accounting and Reporting Issues: 2016 Review. New York: United Nations Conference on Trade and Development, p. 33-46

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

International Transfer Pricing in Multinational Enterprises

Rossing, C. P., Cools, M. & Rohde, C. Jun 2017 In : Journal of Accounting Education. 39, p. 55-67

Research output: Contribution to journalJournal articleResearchpeer-review

IPO or SBO? The Increasing Importance of Operational Performance for Private Equity Exits Following the Global Financial Crisis of 2007-08

Plagborg-Møller, E. & Holm, M. 2017 In : Journal of Applied Corporate Finance. 29, 1, p. 115-121

Research output: Contribution to journalJournal articleResearchpeer-review

Kig op for at placere ansvaret for skandalen i Skat

Skærbæk, P. 9 Feb 2017 In : Politiken. p. 5-6

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Money Can't Buy Me Trust: Evidence of Exogenous Influences Crowding Out Process-Based Trust in Alliances

Christoffersen, J. & Robson, M. J. 2017 In : British Journal of Management. 28, 1, p. 135-153 19 p.

Research output: Contribution to journalJournal articleResearchpeer-review

New Public Management in a Scandinavian Context

Knutsson, H., Mattisson, O., Näsi, S., Nyland, K. & Skærbæk, P. 2017 Modernizing the Public Sector: Scandinavian Perspectives. Lapsley, I. & Knutsson, H. (eds.). Abingdon: Routledge, p. 18-33 (Routlege Crititcal Studies in Public Management).

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