Department of Accounting

  • Denmark

Research Output 1998 2020

2019

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

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

Andersen, E. P., Feldhues, M. L. & Georgiev, N. I., 2019.

Research output: Contribution to conferencePaperResearchpeer-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

Nordsøen er fyldt med både følelser og økonomi

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

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

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 8 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Opgavesamling til Introduktion til virksomhedens bogføring og regnskab

Andersen, M. & Rohde, C., 2019, 5. ed. Frederiksberg: Samfundslitteratur. 80 p.

Research output: Book/ReportBookEducation

Opsamling på implementeringen af ændringerne i aktionærrettighedsdirektivet - 3. del

Rose, C. & Schaumburg-Müller, P., Aug 2019, In : Revision & Regnskabsvæsen. 88, 8, p. 42-49 8 p., RR.8.2019.42.

Research output: Contribution to journalJournal articleResearchpeer-review

13 Downloads (Pure)

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

Politisk klimaredegørelser uden handling

Thomsen, S., 7 Oct 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

SAIs Work against Corruption in Scandinavian, South-European and African Countries: An Institutional Analysis

Reichborn-Kjennerud, K., González-Díaz, B., Bracci, E., Carrington, T., Hathaway, J., Klarskov Jeppesen, K. & Steccolini, I., Sep 2019, In : The British Accounting Review. 51, 5, 16 p., 100842.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
4 Downloads (Pure)

Selskabsledelse i foreningsejede finansielle selskaber

Thomsen, S. (ed.), Nov 2019, Frederiksberg: Copenhagen Business School, CBS. 288 p.

Research output: Book/ReportAnthologyResearch

Open Access
File

Set, læst og hørt

Thomsen, S., 2 Dec 2019, In : Mandag Morgen. 40, p. 30

Research output: Contribution to journalJournal articleCommunication

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

Tax Governance: The Balance between Tax Regulatory Requirements and Societal Expectations

Rossing, J. C. P., Riise Johansen, T. & Pearson, T. C., 21 Oct 2019, In : International Journal of Corporate Governance. 10, 3-4, p. 248-274 27 p.

Research output: Contribution to journalJournal articleResearchpeer-review

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 Co-performation of Financial Economics in Accounting Standard-setting: A Study of the Translation of the Expected Credit Loss Model in IFRS 9

Pucci, R. & Skærbæk, P., 9 Dec 2019, In : Accounting, Organizations and Society. 33 p., 101076.

Research output: Contribution to journalJournal articleResearchpeer-review

The Effect of Stricter Capital Regulation on Banks' Risk‐Taking: Theory and Evidence

Lundtofte, F. & Nielsen, C. Y., Nov 2019, In : European Financial Management. 25, 5, p. 1229-1248 20 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Human Impact on the Emergence of Firm Supply Chain Agility: A Multilevel Framework

Golgeci, I., Bouguerra, A. & Rofcanin, Y., 12 Nov 2019, In : Personnel Review. 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

The Perceived Influence of Employee Board Members on Decisions in Denmark and Norway

Rose, C. & Marie Hagen, I., Sep 2019, In : European Journal of Industrial Relations. 25, 3, p. 247–260 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review

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

Neerup Themsen, T., Nov 2019, In : Financial Accountability and Management. 35, 4, p. 337-352 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 Auditing in the Fight Against Corruption

Klarskov Jeppesen, K., Sep 2019, In : British Accounting Review. 51, 5, 11 p., 100798.

Research output: Contribution to journalJournal articleResearchpeer-review

5 Downloads (Pure)

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

Uafhængig Facebook-fond: Top eller flop?

Thomsen, S., 2 Dec 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Open Access

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

Virksomhedsformål er en positiv nyskabelse

Thomsen, S., 2 Sep 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Wells Fargo and Company: Shareholder Derivative Action Should the Case Succeed in Federal Court for the Board of Directors?

Bryant, M. & Sigurjonsson, O., 2019, In : International Journal of Critical Accounting. 11, 1, 15 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Who Gets to Occupy the Corporate C-suite?

Frederiksen, A. & Kato, T., 6 Mar 2019, London : The London School of Economics and Political Science, LSE.

Research output: Other contributionNet publication - Internet publicationCommunication

Open Access
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

Busy Directors with Distant Board Positions: Superstar Directors or Lost in Translation?

Rapp, M. S., Schmid, T. & Urband, D., 2018. 54 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access